https://www.taxtmi.com/article/detailed?id=9268 CBIC introduced procedural relaxations and guidance under GST during the COVID 19 pandemic: allowing filing of a Nil return in FORM GSTR 3B via SMS with OTP verification; extending e way bill validity and time limits for issuance of refund rejection orders; and issuing circulars restricting refund of accumulated input tax credit to supplier-uploaded invoices reflected in FORM GSTR 2A while maintaining prior treatment for imports, ISD credits and reverse charge supplies. It also clarified that remuneration treated as salary is outside GST, whereas fees to non employee or independent directors are taxable on the company under reverse charge. en-us Tue, 16 Jun 2020 10:08:54 +0530 Tue, 16 Jun 2020 10:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9268 CBIC introduced procedural relaxations and guidance under GST during the COVID 19 pandemic: allowing filing of a Nil return in FORM GSTR 3B via SMS with OTP verification; extending e way bill validity and time limits for issuance of refund rejection orders; and issuing circulars restricting refund of accumulated input tax credit to supplier-uploaded invoices reflected in FORM GSTR 2A while maintaining prior treatment for imports, ISD credits and reverse charge supplies. It also clarified that remuneration treated as salary is outside GST, whereas fees to non employee or independent directors are taxable on the company under reverse charge. Articles Goods and Services Tax - GST Tue, 16 Jun 2020 10:08:54 +0530 https://www.taxtmi.com/article/detailed?id=9268