https://www.taxtmi.com/notifications?id=132093 Introduces a composition option for small registered persons at a prescribed capped rate with specified exclusions and PAN-based opt-in restriction; clarifies aggregate turnover and turnover in State calculations to exclude certain exempt interest/discount receipts; mandates Aadhaar authentication or alternate identification for registration and permits Government notifications of exemptions; requires designated suppliers to offer prescribed electronic payment modes; adjusts return filing, payment timelines and grants authority to extend deadlines; allows transfers among electronic cash ledgers with matching transfers to central accounts; aligns Advance Ruling and appeal provisions with the National Appellate Authority and makes its rulings binding on applicants and same PAN registrants; and adds a profiteering penalty with a deposit-based waiver. en-us Mon, 10 Feb 2020 00:00:00 +0530 Tue, 11 Feb 2020 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132093 Introduces a composition option for small registered persons at a prescribed capped rate with specified exclusions and PAN-based opt-in restriction; clarifies aggregate turnover and turnover in State calculations to exclude certain exempt interest/discount receipts; mandates Aadhaar authentication or alternate identification for registration and permits Government notifications of exemptions; requires designated suppliers to offer prescribed electronic payment modes; adjusts return filing, payment timelines and grants authority to extend deadlines; allows transfers among electronic cash ledgers with matching transfers to central accounts; aligns Advance Ruling and appeal provisions with the National Appellate Authority and makes its rulings binding on applicants and same PAN registrants; and adds a profiteering penalty with a deposit-based waiver. Notifications GST - States Mon, 10 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132093