GST

  Intra-State GST Changes w.e.f 1st Oct 2023 1. Composition levy extended to suppliers of goods under the      e-commerce model The Benefit of composition scheme which was earlier not available to the registered person engaged in supplying goods through an E-commerce operator ("ECO") shall now be extended to them. The ECO is prohibited from allowing inter-state supply of goods through its platform by the said person.   2. Clarificatory amendment concerning payment to supplier within 180 days To align the language of law with the return filling system provided in the CGST Act, the updated provision stipulates that if a recipient fails to settle the invoice amount, including taxes, to the supplier within 180 days from the date of issue of the invoice, the recipient must pay an amount equivalent to the ITC they have claimed.     3. Sale of warehoused goods supply of warehoused goods to any person before clearance for home consumption within the meaning of exempted supply for the