https://www.taxtmi.com/article/detailed?id=11062 Amendments make persons supplying goods through electronic commerce operators eligible for the composition scheme and create a new penalty for electronic commerce operators who permit supplies by ineligible or unregistered persons. They tighten input tax credit rules by requiring tax payment with interest where supplier payment is not made within the prescribed period, block ITC for corporate social responsibility expenditures, treat certain transactions as exempt supply for credit apportionment, and impose uniform three-year limits (subject to extensions) for furnishing belated outward-supply statements and returns. en-us Thu, 02 Feb 2023 09:00:09 +0530 Thu, 02 Feb 2023 10:01:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11062 Amendments make persons supplying goods through electronic commerce operators eligible for the composition scheme and create a new penalty for electronic commerce operators who permit supplies by ineligible or unregistered persons. They tighten input tax credit rules by requiring tax payment with interest where supplier payment is not made within the prescribed period, block ITC for corporate social responsibility expenditures, treat certain transactions as exempt supply for credit apportionment, and impose uniform three-year limits (subject to extensions) for furnishing belated outward-supply statements and returns. Articles Goods and Services Tax - GST Thu, 02 Feb 2023 09:00:09 +0530 https://www.taxtmi.com/article/detailed?id=11062