Input tax credit declaration requirements updated; electronic FORM GST ITC-01 and Commissioner-extendable timelines now govern eligibility. Amendments extend certain statutory timelines, require electronic declaration in FORM GST ITC-01 for availing input tax credit with Commissioner-extendable time limits, allow UIN grant applications to proceed after Ministry of External Affairs recommendation, permit government departments to omit bank account details in registration, validate FORM GST PMT-06 challans for a limited period, authorize specified cross-border suppliers to use the Board's electronic accounting and SWIFT-based international transfers for deposits, substitute appointment of Joint Commissioner-ranked officers to the Authority for Advance Ruling, and replace/clarify REG-13 and TRAN-1 form entries.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit declaration requirements updated; electronic FORM GST ITC-01 and Commissioner-extendable timelines now govern eligibility.
Amendments extend certain statutory timelines, require electronic declaration in FORM GST ITC-01 for availing input tax credit with Commissioner-extendable time limits, allow UIN grant applications to proceed after Ministry of External Affairs recommendation, permit government departments to omit bank account details in registration, validate FORM GST PMT-06 challans for a limited period, authorize specified cross-border suppliers to use the Board's electronic accounting and SWIFT-based international transfers for deposits, substitute appointment of Joint Commissioner-ranked officers to the Authority for Advance Ruling, and replace/clarify REG-13 and TRAN-1 form entries.
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