https://www.taxtmi.com/article/detailed?id=10042 Proposed amendment to Section 50(3) limits interest to ineligible ITC availed and utilized. Notifications mandate Aadhaar for refunds/revocation, tighten Rule 59 for GSTR 1 filings, and impose a two year limit for Section 77 refunds. Circulars clarify rates/classification (cloud kitchens, ice cream, UPS/inverters), export of services distinct person test, intermediary scope, and invoice/IRN procedural matters. The Supreme Court upheld Section 54(3) and Rule 89(5), excluding input services from inverted duty refunds. Key High Court and AAR rulings further address pre deposit payments, buyer protection from seller fraud, e way bill detention, mixed supplies, cross charge valuation, and reverse charge on settlement payments. en-us Thu, 14 Oct 2021 11:38:37 +0530 Thu, 14 Oct 2021 14:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10042 Proposed amendment to Section 50(3) limits interest to ineligible ITC availed and utilized. Notifications mandate Aadhaar for refunds/revocation, tighten Rule 59 for GSTR 1 filings, and impose a two year limit for Section 77 refunds. Circulars clarify rates/classification (cloud kitchens, ice cream, UPS/inverters), export of services distinct person test, intermediary scope, and invoice/IRN procedural matters. The Supreme Court upheld Section 54(3) and Rule 89(5), excluding input services from inverted duty refunds. Key High Court and AAR rulings further address pre deposit payments, buyer protection from seller fraud, e way bill detention, mixed supplies, cross charge valuation, and reverse charge on settlement payments. Articles Goods and Services Tax - GST Thu, 14 Oct 2021 11:38:37 +0530 https://www.taxtmi.com/article/detailed?id=10042