https://www.taxtmi.com/notifications?id=128962 Amendments revise definitions and scope, expand authorities referenced, and clarify that services include facilitation of securities transactions. They refine supply classification under Schedule II, restate the reverse charge mechanism to allow notified recipients to pay tax for inward supplies from unregistered suppliers, adjust registration and composition thresholds including special category State rules, and require separate registration for SEZ units. A new section 43A prescribes portal-based furnishing of outward-supply details by suppliers and verification by recipients, sets procedures and caps for availing input tax credit, deems supplier-furnished tax payable by the supplier, and imposes joint and several liability for tax or wrongly availed credit on supplier and recipient. en-us Fri, 22 Feb 2019 00:00:00 +0530 Tue, 12 Mar 2019 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=128962 Amendments revise definitions and scope, expand authorities referenced, and clarify that services include facilitation of securities transactions. They refine supply classification under Schedule II, restate the reverse charge mechanism to allow notified recipients to pay tax for inward supplies from unregistered suppliers, adjust registration and composition thresholds including special category State rules, and require separate registration for SEZ units. A new section 43A prescribes portal-based furnishing of outward-supply details by suppliers and verification by recipients, sets procedures and caps for availing input tax credit, deems supplier-furnished tax payable by the supplier, and imposes joint and several liability for tax or wrongly availed credit on supplier and recipient. Notifications GST - States Fri, 22 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=128962