https://www.taxtmi.com/article/detailed?id=8352 Reverse charge on supplies from unregistered persons is suspended until the Government notifies classes of registered recipients under amended Section 9(4) (CGST) and Section 5(4) (IGST). The CGST (Amendment) Act, 2018 is effective subject to deferred operation of provisions affecting Section 43A and consequential ITC ledger rules, allowing provisional ITC claims to continue. Notified rule changes address composition for services, separate registrations by place of business with ITC transfer, suspension before cancellation, expanded credit/debit note scope, IGST-to-CGST/SGST adjustments, amended forms, and inclusion of additional special-category states. en-us Fri, 01 Feb 2019 06:47:16 +0530 Fri, 01 Feb 2019 06:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8352 Reverse charge on supplies from unregistered persons is suspended until the Government notifies classes of registered recipients under amended Section 9(4) (CGST) and Section 5(4) (IGST). The CGST (Amendment) Act, 2018 is effective subject to deferred operation of provisions affecting Section 43A and consequential ITC ledger rules, allowing provisional ITC claims to continue. Notified rule changes address composition for services, separate registrations by place of business with ITC transfer, suspension before cancellation, expanded credit/debit note scope, IGST-to-CGST/SGST adjustments, amended forms, and inclusion of additional special-category states. Articles Goods and Services Tax - GST Fri, 01 Feb 2019 06:47:16 +0530 https://www.taxtmi.com/article/detailed?id=8352