https://www.taxtmi.com/article/detailed?id=8780 Notifications and amended Rules issued in October 2019 revise GSTR 3B and GSTR 1 due dates, make annual return filing optional for smaller taxpayers, extend TRAN 1/TRAN 2 timelines, waive specified late fees for Jammu & Kashmir and prescribe a 20% cap on unmatched ITC in relation to GSTR 2A. Circulars clarify refund re filing after favourable appellate orders, withdraw earlier guidance on post sales discounts, and resolve multiple rate and classification issues (including leguminous vegetables, almond milk, mechanical sprayers, solar parts, medical device parts), confirm GST treatment of airport levies and donor name displays, and shift securities lending tax liability to borrowers under reverse charge from the notified date. en-us Thu, 17 Oct 2019 07:15:28 +0530 Thu, 17 Oct 2019 07:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8780 Notifications and amended Rules issued in October 2019 revise GSTR 3B and GSTR 1 due dates, make annual return filing optional for smaller taxpayers, extend TRAN 1/TRAN 2 timelines, waive specified late fees for Jammu & Kashmir and prescribe a 20% cap on unmatched ITC in relation to GSTR 2A. Circulars clarify refund re filing after favourable appellate orders, withdraw earlier guidance on post sales discounts, and resolve multiple rate and classification issues (including leguminous vegetables, almond milk, mechanical sprayers, solar parts, medical device parts), confirm GST treatment of airport levies and donor name displays, and shift securities lending tax liability to borrowers under reverse charge from the notified date. Articles Goods and Services Tax - GST Thu, 17 Oct 2019 07:15:28 +0530 https://www.taxtmi.com/article/detailed?id=8780