https://www.taxtmi.com/notifications?id=146791 Goods and services tax amendments extend composition restrictions to supplies of goods or services, revise registration cancellation and revocation procedures, and permit specified invoicing alternatives for services. Penalty and offence provisions cover persons who cause specified wrongful transactions and retain their benefits, including fraudulent input tax credit availment without invoices. Transitional credit claims are made subject to prescribed time limits and procedures retrospectively. The Government may extend compliance deadlines affected by force majeure, with permissible retrospective effect, while the period for resolving implementation difficulties is enlarged. en-us Wed, 30 Sep 2020 00:00:00 +0530 Wed, 02 Sep 2026 13:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146791 Goods and services tax amendments extend composition restrictions to supplies of goods or services, revise registration cancellation and revocation procedures, and permit specified invoicing alternatives for services. Penalty and offence provisions cover persons who cause specified wrongful transactions and retain their benefits, including fraudulent input tax credit availment without invoices. Transitional credit claims are made subject to prescribed time limits and procedures retrospectively. The Government may extend compliance deadlines affected by force majeure, with permissible retrospective effect, while the period for resolving implementation difficulties is enlarged. Notifications GST - States Wed, 30 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146791