Input tax credit restriction: supplier details must be furnished; auction and attachment procedures for penalty recovery clarified. Amendments restrict input tax credit until suppliers furnish outward supply details and recipients receive FORM GSTR-2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoices for refunds when Unique Identity Number is absent; introduce rule 144A enabling sale by auction of goods or conveyance for recovery of unpaid penalties with specified auction procedures and exceptions for perishable or hazardous goods; and prescribe appropriation of sale proceeds and updated forms and attachment/objection procedures.