Input tax credit conditioned on supplier filing and GSTR-2B communication; auction procedure set for recovery of transit penalties. Rule 36 conditions input tax credit on supplier furnishing invoice details in FORM GSTR-1 or via invoice furnishing facility and on communication of those details to the recipient in FORM GSTR-2B, effective January 1, 2022; rule 144A prescribes auction-based sale procedures for goods or conveyance detained or seized in transit to recover penalties, including notice forms, auction timelines, pre-bid deposits, bidder payment requirements and transfer of ownership on payment, with exceptions for perishable or hazardous goods and stays where appeals are filed.