Input tax credit eligibility requires supplier filing and FORM GSTR-2B communication before recipients can claim credit. Amendments condition input tax credit on supplier filing in FORM GSTR-1 or invoice furnishing and communication via FORM GSTR-2B; extend filing deadlines for annual return and reconciliation for 2020-2021; require attested invoice copies for refunds when UIN is absent; revise detention/seizure timelines and terminology; introduce Rule 144A prescribing auction procedures for sale of detained or seized goods or conveyances, and substitute rule 154 prescribing priority application of sale proceeds and fallback to a Fund when balances cannot be paid within the prescribed period.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit eligibility requires supplier filing and FORM GSTR-2B communication before recipients can claim credit.
Amendments condition input tax credit on supplier filing in FORM GSTR-1 or invoice furnishing and communication via FORM GSTR-2B; extend filing deadlines for annual return and reconciliation for 2020-2021; require attested invoice copies for refunds when UIN is absent; revise detention/seizure timelines and terminology; introduce Rule 144A prescribing auction procedures for sale of detained or seized goods or conveyances, and substitute rule 154 prescribing priority application of sale proceeds and fallback to a Fund when balances cannot be paid within the prescribed period.
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