https://www.taxtmi.com/notifications?id=142013 The Act treats transactions between a non individual person and its members or constituents as supplies between distinct persons with effect from 1 July 2017; conditions input tax credit on supplier furnishing invoice/debit note details in the statement of outward supplies and communication to the recipient; substitutes section 44 to mandate annual returns (with possible reconciliation) for most registered persons while exempting specified categories; revises interest, self assessed tax inclusion for outward supplies, provisional attachment and detention/penalty procedures, and consolidates information call and procedural provisions. en-us Fri, 15 Oct 2021 00:00:00 +0530 Wed, 15 May 2024 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142013 The Act treats transactions between a non individual person and its members or constituents as supplies between distinct persons with effect from 1 July 2017; conditions input tax credit on supplier furnishing invoice/debit note details in the statement of outward supplies and communication to the recipient; substitutes section 44 to mandate annual returns (with possible reconciliation) for most registered persons while exempting specified categories; revises interest, self assessed tax inclusion for outward supplies, provisional attachment and detention/penalty procedures, and consolidates information call and procedural provisions. Notifications GST - States Fri, 15 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142013