Recommendation of 45th GST Council Meeting.
1. Clarification relating to export of services-condition (v) of Section 2(6) of the IGST Act, 2017 has been issued.
2. Detailed circular issued to clarify admissibility of refund of accumulated ITC under Section 54(3) of CGST Act.
3. In order to facilitate the exporters, a detailed circular has been issued to clarify the scope of intermediary services.
4. Detailed circular issued relating to the amended provisions of Section 16(4) of CGST Act.
5. Detailed circular issued relating to non-requirement of physical copy of tax invoice, if e-invoice has been generated by the supplier.
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