{"id":13504,"date":"2018-09-03T16:16:29","date_gmt":"2018-09-03T10:46:29","guid":{"rendered":""},"modified":"2018-09-03T16:16:29","modified_gmt":"2018-09-03T10:46:29","slug":"amendment-to-section-16-of-cgst-act-input-tax-credit-now-applies-to-bill-to-ship-to-services-boosting-taxpayer-convenience","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13504","title":{"rendered":"Amendment to Section 16 of CGST Act: Input Tax Credit Now Applies to &#8220;Bill-to-Ship-to&#8221; Services, Boosting Taxpayer Convenience."},"content":{"rendered":"<p>Amendment to Section 16 of CGST Act: Input Tax Credit Now Applies to &#8220;Bill-to-Ship-to&#8221; Services, Boosting Taxpayer Convenience.<br \/>Act-Rules<br \/>GST<br \/>Input tax credit (ITC) &#8211; Section 16 of the CGST ACT, 2017 as amended &#8211; \u201cbill-to-ship-to\u201d situations &#8211; the registered person is deemed to have received the goods where the goods are delivered by the supplier to a recipient or any other person on the direction of the said registered person &#8211; It is now proposed to provide this deeming fiction in <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=41216\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amendment to Section 16 of CGST Act: Input Tax Credit Now Applies to &#8220;Bill-to-Ship-to&#8221; Services, Boosting Taxpayer Convenience.Act-RulesGSTInput tax credit (ITC) &#8211; Section 16 of the CGST ACT, 2017 as amended &#8211; \u201cbill-to-ship-to\u201d situations &#8211; the registered person is deemed to have received the goods where the goods are delivered by the supplier to a &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13504\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amendment to Section 16 of CGST Act: Input Tax Credit Now Applies to &#8220;Bill-to-Ship-to&#8221; Services, Boosting Taxpayer Convenience.&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13504","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13504","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13504"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13504\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}