https://www.taxtmi.com/article/detailed?id=9019 March 2020 GST notifications and rule amendments prescribe transition arrangements for merged Union territories, registration and ITC treatment for corporate debtors under insolvency processes, and a temporary filing exemption for composition taxpayers who filed GSTR-3B instead of Form GST CMP-08. The CGST Rules introduce Aadhaar authentication for new registrations with physical verification when authentication is unavailable, detail reversal of ITC for partly exempt use of capital goods, revise refund procedures to allow re-credit to electronic credit ledger and set conditions for export-related ITC refunds, and allocate powers for disposal of seized goods while specifying extensions for return filing deadlines. en-us Fri, 27 Mar 2020 09:44:51 +0530 Fri, 27 Mar 2020 09:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9019 March 2020 GST notifications and rule amendments prescribe transition arrangements for merged Union territories, registration and ITC treatment for corporate debtors under insolvency processes, and a temporary filing exemption for composition taxpayers who filed GSTR-3B instead of Form GST CMP-08. The CGST Rules introduce Aadhaar authentication for new registrations with physical verification when authentication is unavailable, detail reversal of ITC for partly exempt use of capital goods, revise refund procedures to allow re-credit to electronic credit ledger and set conditions for export-related ITC refunds, and allocate powers for disposal of seized goods while specifying extensions for return filing deadlines. Articles Goods and Services Tax - GST Fri, 27 Mar 2020 09:44:51 +0530 https://www.taxtmi.com/article/detailed?id=9019