Home Highlights January 2019 Year 2019 This

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1. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

2. Refund of integrated tax paid on goods or services exported out of India - Rule 96(10) of the Central Goods and Services Tax Rules, 2017 as amended.

3. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases - Rule 43 of the Central Goods and Services Tax Rules, 2017 as amended

4. Reversal of ITC in respect of Capital Goods in certain cases - Manner of determination of input tax credit - Rule 43 of the Central Goods and Services Tax Rules, 2017 as amended.

5. Refund of unutilised input tax credit on account of zero rated supplies without payment of tax - Rule 89(4B) of the Central Goods and Services Tax Rules, 2017 as amended.

6. Time of supply of goods. - Section 12 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

7. Transportation of goods without issue of invoice - Rule 55 of the Central Goods and Services Tax Rules, 2017 - Rule 55(5) amended to include Transportation in batches or lots

8. Composition Scheme - Form and manner of submission of statement and return - Rule 62 of the Central Goods and Services Tax Rules, 2017 - Provision amended to incorporate...

9. Manner of distribution of credit by Input Service Distributor. - Section 20 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

10. Eligibility and conditions for taking input tax credit. - Section 16 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended