Procedural GST amendments: extended timeframes, electronic ITC declaration requirements and transitional credit reversal rules clarified. Amendments revise procedural time limits and forms, require electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit subject to Commissionerally notified extensions, substitute Form GST REG-13 for UIN applications for UN bodies/embassies/others (with specified instruction changes), restrict transitional credit on additional customs duty for imported gold dore bar to one-sixth with five-sixths debited on supply, validate FORM GST PMT-06 challans for fifteen days, permit specified alternative payment routes for certain non-resident online suppliers, and require appointment of officers not below Joint Commissioner to the Authority for Advance Ruling.
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Amendments revise procedural time limits and forms, require electronic declaration in FORM GST ITC-01 within thirty days of eligibility for input tax credit subject to Commissionerally notified extensions, substitute Form GST REG-13 for UIN applications for UN bodies/embassies/others (with specified instruction changes), restrict transitional credit on additional customs duty for imported gold dore bar to one-sixth with five-sixths debited on supply, validate FORM GST PMT-06 challans for fifteen days, permit specified alternative payment routes for certain non-resident online suppliers, and require appointment of officers not below Joint Commissioner to the Authority for Advance Ruling.
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