https://www.taxtmi.com/notifications?id=131925 The Act integrates a National Appellate Authority for Advance Ruling into the State framework, prescribes an appeal route for conflicting advance rulings with filing timelines and binding effect on applicants and persons with the same PAN; introduces a turnover-based composition-like option with express exclusions and explanatory rules on aggregate turnover and exempt interest; mandates Aadhaar authentication or alternate identification for registration and grant of registration; requires specified digital payment modes; and amends return filing, ledger transfer, refund and profiteering penalty provisions alongside various consequential cross-references. en-us Wed, 15 Jan 2020 00:00:00 +0530 Thu, 16 Jan 2020 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=131925 The Act integrates a National Appellate Authority for Advance Ruling into the State framework, prescribes an appeal route for conflicting advance rulings with filing timelines and binding effect on applicants and persons with the same PAN; introduces a turnover-based composition-like option with express exclusions and explanatory rules on aggregate turnover and exempt interest; mandates Aadhaar authentication or alternate identification for registration and grant of registration; requires specified digital payment modes; and amends return filing, ledger transfer, refund and profiteering penalty provisions alongside various consequential cross-references. Notifications GST - States Wed, 15 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=131925