55th GST Council Recommends Clarifications to Streamline GST Compliances and Resolve Disputes

Clarification regarding the requirement of reversal of Input Tax Credit by electronic commerce operators in respect of supplies made under Section 9(5) of the CGST Act, 2017.

Clarification on the availability of Input Tax Credit as per Section 16(2)(b) of the CGST Act, 2017 in respect of goods that have been delivered by the supplier at his (supplier’s) place of business.

Clarification regarding the recording of correct details of name of the State of un-registered recipient as well as a correct declaration of place of supply in respect of supply of 'Online Services.

Source : https://www.pib.gov.in/PressReleasePage.aspx?PRID=2086873