https://www.taxtmi.com/article/detailed?id=9511 GST policy debate focused on compensation shortfall financing, with the Centre and many states endorsing extension of the compensation cess to service repayment and permitting certain states opting for the Centre's borrowing route to raise market debt to cover shortfalls. Parallel compliance reforms include quarterly outward supply filing for smaller taxpayers with monthly challan payments, differentiated HSN reporting thresholds, refund disbursal to PAN/Aadhaar-validated accounts, clarifications on annual return applicability, cumulative application of Rule 36(4) for ITC reconciliation, and expanded e-invoicing rules with temporary relaxations. en-us Fri, 16 Oct 2020 10:44:14 +0530 Fri, 16 Oct 2020 10:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9511 GST policy debate focused on compensation shortfall financing, with the Centre and many states endorsing extension of the compensation cess to service repayment and permitting certain states opting for the Centre's borrowing route to raise market debt to cover shortfalls. Parallel compliance reforms include quarterly outward supply filing for smaller taxpayers with monthly challan payments, differentiated HSN reporting thresholds, refund disbursal to PAN/Aadhaar-validated accounts, clarifications on annual return applicability, cumulative application of Rule 36(4) for ITC reconciliation, and expanded e-invoicing rules with temporary relaxations. Articles Goods and Services Tax - GST Fri, 16 Oct 2020 10:44:14 +0530 https://www.taxtmi.com/article/detailed?id=9511