https://www.taxtmi.com/notifications?id=146663 Bihar GST provisions treat transactions for consideration between a person other than an individual and its members or constituents as supplies between separate persons, retrospectively from 1 July 2017. Input tax credit requires supplier-furnished invoice or debit-note details to be communicated to the recipient. Interest on delayed returns applies to tax paid through the electronic cash ledger, subject to proceedings-related exclusion. The framework also revises annual-return compliance, self-assessed tax recovery, provisional attachment, detention-and-seizure penalties, appeals, confiscation, information powers, and confidentiality safeguards. en-us Mon, 09 Aug 2021 00:00:00 +0530 Wed, 19 Aug 2026 17:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146663 Bihar GST provisions treat transactions for consideration between a person other than an individual and its members or constituents as supplies between separate persons, retrospectively from 1 July 2017. Input tax credit requires supplier-furnished invoice or debit-note details to be communicated to the recipient. Interest on delayed returns applies to tax paid through the electronic cash ledger, subject to proceedings-related exclusion. The framework also revises annual-return compliance, self-assessed tax recovery, provisional attachment, detention-and-seizure penalties, appeals, confiscation, information powers, and confidentiality safeguards. Notifications GST - States Mon, 09 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146663