https://www.taxtmi.com/article/detailed?id=9663 Mandatory audited accounts under CGST are omitted and replaced by an electronic self-certified reconciliation statement; Rule 36(4) limits on Input Tax Credit are given statutory effect by amendment to Section 16(2); interest is limited to the cash-paid tax portion except where proceedings have begun; outward supplies in GSTR-1 not reflected in GSTR-3B are treated as self-assessed tax for recovery; detention, penalty, provisional attachment, and departmental information powers are substantially expanded; scope of supply is amended to override mutuality between clubs and members. en-us Thu, 04 Feb 2021 08:14:09 +0530 Fri, 05 Feb 2021 10:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9663 Mandatory audited accounts under CGST are omitted and replaced by an electronic self-certified reconciliation statement; Rule 36(4) limits on Input Tax Credit are given statutory effect by amendment to Section 16(2); interest is limited to the cash-paid tax portion except where proceedings have begun; outward supplies in GSTR-1 not reflected in GSTR-3B are treated as self-assessed tax for recovery; detention, penalty, provisional attachment, and departmental information powers are substantially expanded; scope of supply is amended to override mutuality between clubs and members. Articles Goods and Services Tax - GST Thu, 04 Feb 2021 08:14:09 +0530 https://www.taxtmi.com/article/detailed?id=9663