https://www.taxtmi.com/circulars?id=60358 The circular implements GST Amendment Act changes clarifying that acceptance of a Letter of Undertaking for supplies of goods and services to destinations outside India and to SEZ developers or units is permissible where realization in Indian Rupees is allowed by RBI. It extends the payment window for detained goods before recovery action, replaces reversal via GSTR-3B with formal recovery/payment mechanisms for inadmissible credits, and directs non-issuance of non-filing notices for taxpayers under the suspension of registration while retaining the final return requirement. en-us Wed, 13 Feb 2019 00:00:00 +0530 Wed, 27 Mar 2019 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60358 The circular implements GST Amendment Act changes clarifying that acceptance of a Letter of Undertaking for supplies of goods and services to destinations outside India and to SEZ developers or units is permissible where realization in Indian Rupees is allowed by RBI. It extends the payment window for detained goods before recovery action, replaces reversal via GSTR-3B with formal recovery/payment mechanisms for inadmissible credits, and directs non-issuance of non-filing notices for taxpayers under the suspension of registration while retaining the final return requirement. Circulars GST - States Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60358