Input tax credit declaration requirement extended and procedural changes affect registration, payment and UIN processes. The amendment package revises procedural timelines, filing and form requirements, payment channels and Authority membership: rule 3 extends a prescribed period from sixty to ninety days; rule 17(2) permits action after a Ministry of External Affairs recommendation; rule 40(1)(b) mandates electronic declaration in FORM GST ITC-01 to claim input tax credit within the prescribed period subject to Commissionerial extensions; rule 87 authorises specified payment routes for non-resident online suppliers and limits challan validity; rule 103 requires Joint Commissioner rank officers on the Authority for Advance Ruling; REG and TRAN form fields and headings are substituted accordingly.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit declaration requirement extended and procedural changes affect registration, payment and UIN processes.
The amendment package revises procedural timelines, filing and form requirements, payment channels and Authority membership: rule 3 extends a prescribed period from sixty to ninety days; rule 17(2) permits action after a Ministry of External Affairs recommendation; rule 40(1)(b) mandates electronic declaration in FORM GST ITC-01 to claim input tax credit within the prescribed period subject to Commissionerial extensions; rule 87 authorises specified payment routes for non-resident online suppliers and limits challan validity; rule 103 requires Joint Commissioner rank officers on the Authority for Advance Ruling; REG and TRAN form fields and headings are substituted accordingly.
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