Input tax credit declaration extension and procedural revisions alter eligibility, credit reversal for imported gold and registration forms. The Rules amend MP GST Rules, 2017 to extend specified time limits to ninety days, allow MEA recommendations in UIN processing, require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit (subject to Commissioner extensions), prescribe reversal of customs-duty-derived credit on imported gold dore bars (restricting carryforward credit to one-sixth and debiting five-sixths on supply), permit specified payment routes for non-resident online suppliers pending notification, substitute appointment criteria for Authority for Advance Ruling members, and revise registration and TRAN-1 form particulars.
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Input tax credit declaration extension and procedural revisions alter eligibility, credit reversal for imported gold and registration forms.
The Rules amend MP GST Rules, 2017 to extend specified time limits to ninety days, allow MEA recommendations in UIN processing, require electronic declaration in FORM GST ITC-01 within thirty days to claim input tax credit (subject to Commissioner extensions), prescribe reversal of customs-duty-derived credit on imported gold dore bars (restricting carryforward credit to one-sixth and debiting five-sixths on supply), permit specified payment routes for non-resident online suppliers pending notification, substitute appointment criteria for Authority for Advance Ruling members, and revise registration and TRAN-1 form particulars.
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