https://www.taxtmi.com/article/detailed?id=8345 Amendments effective 1 February 2019 refine definitions, clarify that Schedule II only classifies activities as goods or services (without creating supply), expand Schedule III exclusions, and adjust invoice/time-of-supply rules. ITC rules are tightened: deemed receipt extended to services, blocked-credit categories recalibrated, and utilisation order prioritises IGST. New Section 43A establishes procedural ITC matching on a common portal and joint supplier/recipient liability where returns are not filed. Registration, composition thresholds, return periodicity and appeal pre deposit ceilings were also revised, while IGST amendments permit INR receipts for exported services and treat transportation to foreign destinations as place-of-supply outside India. en-us Tue, 29 Jan 2019 07:36:58 +0530 Tue, 29 Jan 2019 07:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8345 Amendments effective 1 February 2019 refine definitions, clarify that Schedule II only classifies activities as goods or services (without creating supply), expand Schedule III exclusions, and adjust invoice/time-of-supply rules. ITC rules are tightened: deemed receipt extended to services, blocked-credit categories recalibrated, and utilisation order prioritises IGST. New Section 43A establishes procedural ITC matching on a common portal and joint supplier/recipient liability where returns are not filed. Registration, composition thresholds, return periodicity and appeal pre deposit ceilings were also revised, while IGST amendments permit INR receipts for exported services and treat transportation to foreign destinations as place-of-supply outside India. Articles Goods and Services Tax - GST Tue, 29 Jan 2019 07:36:58 +0530 https://www.taxtmi.com/article/detailed?id=8345