https://www.taxtmi.com/article/detailed?id=11112 Finance Bill, 2023 amends GST law to expand composition scheme eligibility to traders supplying through electronic commerce platforms, restrict input tax credit by treating specified warehoused supplies and CSR related expenditures as exempt for ITC purposes, provide retrospective override on registration liability, prescribe rulemaking for computation of interest on delayed refunds, set final time limits for furnishing certain returns, impose targeted penalties on e commerce operators for non compliant supplies, and introduce consent based sharing of return and portal data, alongside adjustments to prosecution and compounding provisions. en-us Wed, 15 Feb 2023 08:57:51 +0530 Wed, 15 Feb 2023 08:57:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11112 Finance Bill, 2023 amends GST law to expand composition scheme eligibility to traders supplying through electronic commerce platforms, restrict input tax credit by treating specified warehoused supplies and CSR related expenditures as exempt for ITC purposes, provide retrospective override on registration liability, prescribe rulemaking for computation of interest on delayed refunds, set final time limits for furnishing certain returns, impose targeted penalties on e commerce operators for non compliant supplies, and introduce consent based sharing of return and portal data, alongside adjustments to prosecution and compounding provisions. Articles Goods and Services Tax - GST Wed, 15 Feb 2023 08:57:51 +0530 https://www.taxtmi.com/article/detailed?id=11112