Home Highlights January 2019 Year 2019 This

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1. Credit and debit notes. - Time limit for issuance of Credit Note modified - Section 34(2) of CGST Act, 2017 amended

2. 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

3. 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.

4. Electronic Credit Ledger - Re-credit of amount wrongly claimed as refund earlier if found otherwise eligible - Rule 86 of the Central Goods and Services Tax Rules, 2017 as amended

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

6. Apportionment of credit and blocked credits. - Section 17 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

7. 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.

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

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

10. Determination of Value of Assets - Transfer of credit on sale, merger, amalgamation, lease or transfer of a business - Rule 41 of the Central Goods and Services Tax...