https://www.taxtmi.com/article/detailed?id=11660 Clarifications implement Council decisions extending filing deadlines and specify calculation and triggering of interest for wrongly availed IGST under section 50(3) and rule 88B, define ledger balance treatment and exclusion of compensation cess, set historic ITC verification limits tied to rule 36(4) periods with a GSTR 2B requirement from 01.01.2022, and provide operational guidance on e invoicing, TCS among multiple e commerce operators, warranty ITC, refund restrictions to credits reflected in GSTR 2B, and non taxability of holding shares per se. en-us Thu, 27 Jul 2023 09:10:45 +0530 Thu, 27 Jul 2023 09:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11660 Clarifications implement Council decisions extending filing deadlines and specify calculation and triggering of interest for wrongly availed IGST under section 50(3) and rule 88B, define ledger balance treatment and exclusion of compensation cess, set historic ITC verification limits tied to rule 36(4) periods with a GSTR 2B requirement from 01.01.2022, and provide operational guidance on e invoicing, TCS among multiple e commerce operators, warranty ITC, refund restrictions to credits reflected in GSTR 2B, and non taxability of holding shares per se. Articles Goods and Services Tax - GST Thu, 27 Jul 2023 09:10:45 +0530 https://www.taxtmi.com/article/detailed?id=11660