Input tax credit procedures updated: electronic ITC declaration, time extensions, challan validity and gold import credit reversal rules clarified. Amendments extend specified time limits, require electronic declaration in FORM GST ITC-01 within thirty days for claiming input tax credit (with Commissionerally notified extensions), validate FORM GST PMT-06 challans for fifteen days, permit specified cross-border payment mechanisms for non-resident online suppliers, restrict additional customs duty credit on imported gold dore bar to one-sixth with five-sixth debited on supply, require appointment of officers not below Joint Commissioner to the Authority for Advance Ruling, and substitute FORM GST REG-13 for UIN applications with expanded data and verification fields.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit procedures updated: electronic ITC declaration, time extensions, challan validity and gold import credit reversal rules clarified.
Amendments extend specified time limits, require electronic declaration in FORM GST ITC-01 within thirty days for claiming input tax credit (with Commissionerally notified extensions), validate FORM GST PMT-06 challans for fifteen days, permit specified cross-border payment mechanisms for non-resident online suppliers, restrict additional customs duty credit on imported gold dore bar to one-sixth with five-sixth debited on supply, require appointment of officers not below Joint Commissioner to the Authority for Advance Ruling, and substitute FORM GST REG-13 for UIN applications with expanded data and verification fields.
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