- Self Certification basis instead of Annual Return / Reconciliation:
- Interest on Net Cash liability
- ITC to be availed basis outward supplies uploaded by supplier
- Zero Rated Supplies and Changes in Refund provisions
- Changes in E-way related Provisions
Source Taxguru
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- Gujarat HC: Refund of Compensation Cess ITC Allowed on IGST-Paid Exports, Statute Prevails
