https://www.taxtmi.com/article/detailed?id=13480 A new Rule 16A and revised Form GST REG 12 enable tax officers to grant temporary identification number or temporary registration to unregistered persons for making payments required under the CGST Act; commencement date to be notified. CBIC waived excess late fee for delayed filing of Form GSTR 9C for specified past years subject to filing by the prescribed cut off, without refund of fees already paid. CBIC also regularised historic GST treatment for co insurance premium apportionment and reinsurance commission on an as is where is basis and issued clarifications on taxability and reverse charge for various services. GSTN advisories implement phased HSN selection, business continuity for e invoice/e waybill, LUT filing functionality, and deferred locking of auto populated liabilities. en-us Wed, 05 Feb 2025 19:58:44 +0530 Wed, 05 Feb 2025 19:58:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13480 A new Rule 16A and revised Form GST REG 12 enable tax officers to grant temporary identification number or temporary registration to unregistered persons for making payments required under the CGST Act; commencement date to be notified. CBIC waived excess late fee for delayed filing of Form GSTR 9C for specified past years subject to filing by the prescribed cut off, without refund of fees already paid. CBIC also regularised historic GST treatment for co insurance premium apportionment and reinsurance commission on an as is where is basis and issued clarifications on taxability and reverse charge for various services. GSTN advisories implement phased HSN selection, business continuity for e invoice/e waybill, LUT filing functionality, and deferred locking of auto populated liabilities. Articles Goods and Services Tax - GST Wed, 05 Feb 2025 19:58:44 +0530 https://www.taxtmi.com/article/detailed?id=13480