Input tax credit eligibility conditioned on supplier filing outward supply details and recipient receipt of automated FORM GSTR 2B. Amendments condition input tax credit on supplier filing outward supply details in FORM GSTR-1 or via the invoice furnishing facility and on communication of those invoice details to the recipient in FORM GSTR-2B. They extend deadlines for a specified annual return and reconciliation statement, require attested invoice copies with refund applications when Unique Identity Numbers are missing, and introduce rule 144A prescribing inventory, notice, auction procedures, bidder pre deposit, payment notices and transfer of ownership for sale of detained or seized goods or conveyances, along with appropriation rules for sale proceeds.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit eligibility conditioned on supplier filing outward supply details and recipient receipt of automated FORM GSTR 2B.
Amendments condition input tax credit on supplier filing outward supply details in FORM GSTR-1 or via the invoice furnishing facility and on communication of those invoice details to the recipient in FORM GSTR-2B. They extend deadlines for a specified annual return and reconciliation statement, require attested invoice copies with refund applications when Unique Identity Numbers are missing, and introduce rule 144A prescribing inventory, notice, auction procedures, bidder pre deposit, payment notices and transfer of ownership for sale of detained or seized goods or conveyances, along with appropriation rules for sale proceeds.
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