Input tax credit rules updated, extending filing periods and altering declaration and payment mechanisms for eligible taxpayers. The amendment modifies GST procedural rules: extending a sixty-day timeline to ninety days; allowing MEA recommendations in UIN grant; requiring electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit or any Commissioner-notified extension; specifying that notifications will set manner and conditions for certain provisions; validating FORM GST PMT-06 challans for a limited period; permitting specific international payment routes for certain non-resident online suppliers; mandating Joint Commissioner rank membership for the Authority for Advance Ruling; and revising REG-01, REG-13 and TRAN-1 form fields and headings.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit rules updated, extending filing periods and altering declaration and payment mechanisms for eligible taxpayers.
The amendment modifies GST procedural rules: extending a sixty-day timeline to ninety days; allowing MEA recommendations in UIN grant; requiring electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit or any Commissioner-notified extension; specifying that notifications will set manner and conditions for certain provisions; validating FORM GST PMT-06 challans for a limited period; permitting specific international payment routes for certain non-resident online suppliers; mandating Joint Commissioner rank membership for the Authority for Advance Ruling; and revising REG-01, REG-13 and TRAN-1 form fields and headings.
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