Goods and Services Tax – GST – Dated:- 29-6-2017 – New Delhi, Jun 28 (PTI) With two days left for roll out of GST, the Finance Ministry has started notifying various provisions of law relating to interest calculation, input tax credit and valuation. Provisions in the Central GST Act (CGST), Integrated GST (IGST) Act and Union Territory GST Act and rules under them are being notified. These include those relating to tax invoice, credit and debit notes, accounts and records, returns, payment of tax, refund, assessment and audit, advance ruling. Also appeals and revisions, transitional provisions, anti-Profiteering and e-way rules have been notified which shall come into effect from July 1. As per the notification, interest at 18 per cent is
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