https://www.taxtmi.com/article/detailed?id=10970 The Act authorises the executive to make rules and notifications to carry out GST provisions, including granting retrospective effect from the Act's commencement and prescribing penalties; the Board can make consistent regulations. Such delegated instruments must be laid before Parliament for scrutiny and possible modification. Advance rulings have clarified notification applicability-testing exemptions, refund rules for inverted credit, residential-rental exclusion, and reverse-charge scope-showing notifications are central to operationalising GST rights and obligations. en-us Wed, 11 Jan 2023 09:56:44 +0530 Wed, 11 Jan 2023 09:56:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10970 The Act authorises the executive to make rules and notifications to carry out GST provisions, including granting retrospective effect from the Act's commencement and prescribing penalties; the Board can make consistent regulations. Such delegated instruments must be laid before Parliament for scrutiny and possible modification. Advance rulings have clarified notification applicability-testing exemptions, refund rules for inverted credit, residential-rental exclusion, and reverse-charge scope-showing notifications are central to operationalising GST rights and obligations. Articles Goods and Services Tax - GST Wed, 11 Jan 2023 09:56:44 +0530 https://www.taxtmi.com/article/detailed?id=10970