https://www.taxtmi.com/article/detailed?id=11063 Proposed amendments expand composition levy eligibility to suppliers of goods via electronic commerce operators, introduce ECO-specific penalties, clarify ITC recovery by requiring payment of ITC with interest to the supplier when the recipient fails to pay, treat certain Schedule III activities (including warehoused goods before home-consumption clearance) as exempt supplies for ITC restriction when notified, disallow ITC for expenditures on corporate social responsibility, impose three-year limits on filing various returns (subject to extension), decriminalise certain offences, enable prescribed interest computation on delayed refunds, permit portal data-sharing with consent, and amend IGST OIDAR and place-of-supply rules. en-us Thu, 02 Feb 2023 11:44:25 +0530 Thu, 02 Feb 2023 11:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11063 Proposed amendments expand composition levy eligibility to suppliers of goods via electronic commerce operators, introduce ECO-specific penalties, clarify ITC recovery by requiring payment of ITC with interest to the supplier when the recipient fails to pay, treat certain Schedule III activities (including warehoused goods before home-consumption clearance) as exempt supplies for ITC restriction when notified, disallow ITC for expenditures on corporate social responsibility, impose three-year limits on filing various returns (subject to extension), decriminalise certain offences, enable prescribed interest computation on delayed refunds, permit portal data-sharing with consent, and amend IGST OIDAR and place-of-supply rules. Articles Goods and Services Tax - GST Thu, 02 Feb 2023 11:44:25 +0530 https://www.taxtmi.com/article/detailed?id=11063