https://www.taxtmi.com/article/detailed?id=8839 CBIC extended filing deadlines for multiple GST returns and cautioned against last minute filings due to portal capacity constraints; reiterated that salaries are not taxable and that inter office supplies are taxable with input tax credit available because offices are treated as distinct persons. A court decision curtailed arrests of professionals absent corroborative evidence of fraud. Transitional migration procedures were prescribed for reorganised territories. Circulars enabled optional annual return filing for small taxpayers, allowed reconciliation adjustments via FORM GST DRC 03, made the refund process fully electronic, and clarified GST rates applicable to job work versus manufacturing services on others' inputs. en-us Mon, 02 Dec 2019 09:59:21 +0530 Mon, 02 Dec 2019 09:59:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8839 CBIC extended filing deadlines for multiple GST returns and cautioned against last minute filings due to portal capacity constraints; reiterated that salaries are not taxable and that inter office supplies are taxable with input tax credit available because offices are treated as distinct persons. A court decision curtailed arrests of professionals absent corroborative evidence of fraud. Transitional migration procedures were prescribed for reorganised territories. Circulars enabled optional annual return filing for small taxpayers, allowed reconciliation adjustments via FORM GST DRC 03, made the refund process fully electronic, and clarified GST rates applicable to job work versus manufacturing services on others' inputs. Articles Goods and Services Tax - GST Mon, 02 Dec 2019 09:59:21 +0530 https://www.taxtmi.com/article/detailed?id=8839