https://www.taxtmi.com/circulars?id=71846 Uniform implementation of the Odisha GST Act extends CBIC clarifications to State GST administration on a mutatis mutandis basis. The clarifications address special procedures, place of supply, related-party service valuation, reverse-charge input tax credit, discount-compliance evidence, employee share reimbursements, insurance-related taxability and credit reversal, optical-fibre network credit eligibility, custodial services, and time of supply for annuity payments and spectrum allotment. They are clarificatory in nature, and implementation difficulties may be brought to the Commissioner of State Tax. en-us Fri, 12 Jul 2024 00:00:00 +0530 Sat, 31 Oct 2026 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71846 Uniform implementation of the Odisha GST Act extends CBIC clarifications to State GST administration on a mutatis mutandis basis. The clarifications address special procedures, place of supply, related-party service valuation, reverse-charge input tax credit, discount-compliance evidence, employee share reimbursements, insurance-related taxability and credit reversal, optical-fibre network credit eligibility, custodial services, and time of supply for annuity payments and spectrum allotment. They are clarificatory in nature, and implementation difficulties may be brought to the Commissioner of State Tax. Circulars GST - States Fri, 12 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71846