https://www.taxtmi.com/circulars?id=60524 Amendments effective 01.02.2019 modify prior WBGST trade circulars to reflect statutory changes: export proceeds of services may be realised in INR where RBI permits and LUT acceptance for goods or services to foreign destinations or SEZs is allowed irrespective of payment currency subject to RBI rules; job work provisions now tie return periods to section 143 (with Commissioner extension), place responsibility on the principal for accounts and deemed supply treatment if time limits lapse, clarify registration thresholds for job workers, and confirm valuation rules for principal supplied tools; detention payment period extended to fourteen days; recovery must use FORM GST DRC 03/DRC 07; registration suspension rules now apply. en-us Mon, 18 Feb 2019 00:00:00 +0530 Sat, 06 Apr 2019 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60524 Amendments effective 01.02.2019 modify prior WBGST trade circulars to reflect statutory changes: export proceeds of services may be realised in INR where RBI permits and LUT acceptance for goods or services to foreign destinations or SEZs is allowed irrespective of payment currency subject to RBI rules; job work provisions now tie return periods to section 143 (with Commissioner extension), place responsibility on the principal for accounts and deemed supply treatment if time limits lapse, clarify registration thresholds for job workers, and confirm valuation rules for principal supplied tools; detention payment period extended to fourteen days; recovery must use FORM GST DRC 03/DRC 07; registration suspension rules now apply. Circulars GST - States Mon, 18 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60524