https://www.taxtmi.com/circulars?id=69880 Clarification is issued to correct Circular No. 946 by substituting "Business Entity" with "Registered Business Entity" in the sentence relating to taxable renting services of immovable property under reverse charge basis. The related wording in Point No. 2 and the information sought in Column-2 and Column-5 of Format-2 are stated to be not relevant, and Format-2 is revised to reflect reporting on buildings having tax liability under RCM, registered dealers liable to pay tax under RCM, and tax received under RCM. en-us Sat, 22 Feb 2020 00:00:00 +0530 Fri, 01 May 2026 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69880 Clarification is issued to correct Circular No. 946 by substituting "Business Entity" with "Registered Business Entity" in the sentence relating to taxable renting services of immovable property under reverse charge basis. The related wording in Point No. 2 and the information sought in Column-2 and Column-5 of Format-2 are stated to be not relevant, and Format-2 is revised to reflect reporting on buildings having tax liability under RCM, registered dealers liable to pay tax under RCM, and tax received under RCM. Circulars GST - States Sat, 22 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69880