https://www.taxtmi.com/article/detailed?id=13514 Amendments expand the Input Service Distributor framework to include reverse charge services under the Integrated GST Act and mandate ISD registration and credit distribution for inter state and intra state reverse charge supplies; introduce a statutory track and trace regime by defining unique identification marking with affixation, electronic storage, reporting, and associated penalties for contraventions; clarify voucher non supply treatment and restrict output tax reductions via credit notes unless corresponding input tax credit has not been availed or reversed; and adjust return statement provisions and appeal pre deposit requirements. en-us Mon, 10 Feb 2025 11:43:13 +0530 Mon, 10 Feb 2025 11:43:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13514 Amendments expand the Input Service Distributor framework to include reverse charge services under the Integrated GST Act and mandate ISD registration and credit distribution for inter state and intra state reverse charge supplies; introduce a statutory track and trace regime by defining unique identification marking with affixation, electronic storage, reporting, and associated penalties for contraventions; clarify voucher non supply treatment and restrict output tax reductions via credit notes unless corresponding input tax credit has not been availed or reversed; and adjust return statement provisions and appeal pre deposit requirements. Articles Goods and Services Tax - GST Mon, 10 Feb 2025 11:43:13 +0530 https://www.taxtmi.com/article/detailed?id=13514