https://www.taxtmi.com/manuals?id=7825 Recipient liability under the Reverse Charge Mechanism was reworked-initial per-day exemptions were suspended and replaced by a notification-based regime specifying classes of registered recipients (with construction services expressly covered); composition levy eligibility and rates were liberalised and reduced; tax on advances was clarified with limited exemptions; scope of supply and place-of-supply rules were amended for cross-border and temporary import situations; and Input Tax Credit rules were revised including deemed receipt, extended claim windows, ITC transfer between registrations, and a changed order of ITC utilisation. en-us Mon, 17 Mar 2025 15:27:00 +0530 Wed, 11 Feb 2026 16:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7825 Recipient liability under the Reverse Charge Mechanism was reworked-initial per-day exemptions were suspended and replaced by a notification-based regime specifying classes of registered recipients (with construction services expressly covered); composition levy eligibility and rates were liberalised and reduced; tax on advances was clarified with limited exemptions; scope of supply and place-of-supply rules were amended for cross-border and temporary import situations; and Input Tax Credit rules were revised including deemed receipt, extended claim windows, ITC transfer between registrations, and a changed order of ITC utilisation. Manuals GST Mon, 17 Mar 2025 15:27:00 +0530 https://www.taxtmi.com/manuals?id=7825