Input tax credit conditioned on supplier filings and Form GSTR 2B communication before recipients may claim credit. Amendments condition input tax credit on supplier filing in FORM GSTR 1 or invoice furnishing and on communication via FORM GSTR 2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoice copy for refunds when Unique Identity Number is omitted; introduce rule 144A to permit recovery of penalties by auction/sale of detained or seized goods or conveyances with prescribed notice, bidding, payment and transfer procedures; and prescribe appropriation order for sale proceeds and updated forms and formats for attachment and auction processes.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Input tax credit conditioned on supplier filings and Form GSTR 2B communication before recipients may claim credit.
Amendments condition input tax credit on supplier filing in FORM GSTR 1 or invoice furnishing and on communication via FORM GSTR 2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoice copy for refunds when Unique Identity Number is omitted; introduce rule 144A to permit recovery of penalties by auction/sale of detained or seized goods or conveyances with prescribed notice, bidding, payment and transfer procedures; and prescribe appropriation order for sale proceeds and updated forms and formats for attachment and auction processes.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
