Input tax credit eligibility limited: supplier filing and communication via GSTR-1 and GSTR-2B required for claiming credit. Input tax credit is permitted only for invoices or debit notes whose details the supplier has furnished in the statement of outward supplies or via the invoice furnishing facility and which have been communicated to the recipient through FORM GSTR-2B; recovery procedures for goods or conveyance detained or seized in transit are codified to permit sale by auction after inventory and valuation, with specified notice, bidding, pre-bid deposit, payment, transfer and re-auction processes and priorities for appropriation of sale proceeds.