Bill to shift to concept for services

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P.Harish (Querist)
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11 August 2019 Dear Expert, I need your special attention please ,Whether like supply ,in services Bill to & shift to concept is applicable ,( Sec 12 (2)(3) of IGST ) if yes please share me relevant Notification or Circular no please .it
wiil be grateful to you.
Thanks
Hariom

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 August 2019 Much awaited changes in the CGST and IGST Act 2017 has become effective from 30th August 2018. One of such important amendment is Section 16(5) is Bill to ship to concept for Services which were earlier denied ITC credit due to absense of Bill to Ship to concept for Services

P.Harish

P.Harish (Querist)
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11 August 2019 Thanks Seetharaman Sir for immediate reply. Can you please share Noti. Number ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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11 August 2019 https://www.google.com/url?sa=t&source=web&rct=j&url=https://egazette.nic.in/WriteReadData/2018/188986.pdf&ved=2ahUKEwjRqrGknvvjAhVu4HMBHTXbDgUQFjABegQIBxAB&usg=AOvVaw263nancffACjkMK7KDHQtJ

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