https://www.taxtmi.com/notifications?id=130815 The Ordinance amends definitions and supply classification, expands reverse charge applicability, modifies composition scheme eligibility and registration rules, and revises return timelines. Central to the amendments, Section 43A creates a prescribed procedure for suppliers to furnish outward supply details on a common portal and for recipients to verify, modify or delete such details in their returns; details furnished are deemed tax payable by the supplier, recipients and suppliers are jointly and severally liable for tax or wrongly availed ITC, and prescribed safeguards, thresholds and limited non-recovery are permitted where supplier details are not furnished. en-us Fri, 30 Aug 2019 00:00:00 +0530 Tue, 17 Sep 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130815 The Ordinance amends definitions and supply classification, expands reverse charge applicability, modifies composition scheme eligibility and registration rules, and revises return timelines. Central to the amendments, Section 43A creates a prescribed procedure for suppliers to furnish outward supply details on a common portal and for recipients to verify, modify or delete such details in their returns; details furnished are deemed tax payable by the supplier, recipients and suppliers are jointly and severally liable for tax or wrongly availed ITC, and prescribed safeguards, thresholds and limited non-recovery are permitted where supplier details are not furnished. Notifications GST - States Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130815