Input tax credit rules revised: declaration timing extended and customs-duty credit reversal for imported gold clarified. Rules amend procedural timelines and form obligations: a specified sixty-day period is extended to ninety days; rule 17(2) allows action after Ministry of External Affairs recommendation; registered persons must file FORM GST ITC-01 within thirty days of eligibility to claim input tax credit under Section 18(1), subject to Commissioner extensions; new rule 44A limits credit from additional customs duty on imported gold dore bar to one-sixth with five-sixths debited on supply; challans in FORM GST PMT-06 are valid fifteen days and certain non-resident online suppliers may use designated electronic or international payment channels.