https://www.taxtmi.com/article/detailed?id=9974 Self-certification dispenses with mandatory audit and third party certification for filing GSTR 9 and GSTR 9C and, together with targeted exemptions, relieves smaller taxpayers from annual return and reconciliation filing; accompanying legislative and notification changes delete certification requirements and operationalise relief. The update also records authoritative rulings clarifying IGST export refunds vis a vis duty drawback, limits on revenue action prior to issuance of show cause notices, the scope of ITC blocking under Rule 86A, and several advance rulings on ITC admissibility for specific goods and services. en-us Mon, 30 Aug 2021 15:24:14 +0530 Mon, 30 Aug 2021 15:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9974 Self-certification dispenses with mandatory audit and third party certification for filing GSTR 9 and GSTR 9C and, together with targeted exemptions, relieves smaller taxpayers from annual return and reconciliation filing; accompanying legislative and notification changes delete certification requirements and operationalise relief. The update also records authoritative rulings clarifying IGST export refunds vis a vis duty drawback, limits on revenue action prior to issuance of show cause notices, the scope of ITC blocking under Rule 86A, and several advance rulings on ITC admissibility for specific goods and services. Articles Goods and Services Tax - GST Mon, 30 Aug 2021 15:24:14 +0530 https://www.taxtmi.com/article/detailed?id=9974