https://www.taxtmi.com/circulars?id=61121 Consequential to GST Amendment Acts effective 01.02.2019, acceptance of LUT for supplies of goods or services to countries outside India or SEZ developers/units is permitted where RBI allows realization in INR; principals retain responsibility for job-work accounts and must treat non-return/ non-supply within the period under section 143 as deemed supply, issue invoice and pay tax and interest; job workers require registration when turnover exceeds the threshold or on inter-state service supplies; detention payment period extended to fourteen days; liabilities may be discharged via FORM GST DRC-03 or DRC-07; registration suspension during cancellation proceedings relieves routine compliance except filing of final return. en-us Fri, 08 Feb 2019 00:00:00 +0530 Mon, 27 May 2019 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61121 Consequential to GST Amendment Acts effective 01.02.2019, acceptance of LUT for supplies of goods or services to countries outside India or SEZ developers/units is permitted where RBI allows realization in INR; principals retain responsibility for job-work accounts and must treat non-return/ non-supply within the period under section 143 as deemed supply, issue invoice and pay tax and interest; job workers require registration when turnover exceeds the threshold or on inter-state service supplies; detention payment period extended to fourteen days; liabilities may be discharged via FORM GST DRC-03 or DRC-07; registration suspension during cancellation proceedings relieves routine compliance except filing of final return. Circulars GST - States Fri, 08 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61121