https://www.taxtmi.com/article/detailed?id=11332 Administrative updates expand GSTN portal functionality with temporary late fee caps for pending annual and final returns and impose a seven day reporting window for past invoices on the e invoice IRP portal for large taxpayers; a State has mandated a Document Identification Number on GST communications. An advance ruling treats liquidated damages received by a service recipient as potentially taxable consideration under GST. Statutory amendments enacted by the Finance Act revise return timelines, enable rules for revocation of cancelled registrations, restructure the Appellate Tribunal and benches, clarify registration provision precedence, and adjust place of supply rules for cross border goods transport. en-us Wed, 19 Apr 2023 12:17:03 +0530 Wed, 19 Apr 2023 12:17:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11332 Administrative updates expand GSTN portal functionality with temporary late fee caps for pending annual and final returns and impose a seven day reporting window for past invoices on the e invoice IRP portal for large taxpayers; a State has mandated a Document Identification Number on GST communications. An advance ruling treats liquidated damages received by a service recipient as potentially taxable consideration under GST. Statutory amendments enacted by the Finance Act revise return timelines, enable rules for revocation of cancelled registrations, restructure the Appellate Tribunal and benches, clarify registration provision precedence, and adjust place of supply rules for cross border goods transport. Articles Goods and Services Tax - GST Wed, 19 Apr 2023 12:17:03 +0530 https://www.taxtmi.com/article/detailed?id=11332