Input tax credit eligibility requires supplier GSTR 1 reporting and GSTR 2B communication under amended GST rules. Amendments condition input tax credit on supplier reporting in the outward supplies statement or invoice furnishing facility and communication via FORM GSTR-2B; set extended deadlines for FY2020-21 annual return and reconciliation statement; require attested invoice copies for refunds where UIN is absent; revise detention/seizure timelines and clarify penalty wording; insert rule 144A establishing auction based recovery procedures for detained or seized goods/conveyances with related forms; and substitute rule 154 prescribing the hierarchy for appropriation of sale proceeds.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit eligibility requires supplier GSTR 1 reporting and GSTR 2B communication under amended GST rules.
Amendments condition input tax credit on supplier reporting in the outward supplies statement or invoice furnishing facility and communication via FORM GSTR-2B; set extended deadlines for FY2020-21 annual return and reconciliation statement; require attested invoice copies for refunds where UIN is absent; revise detention/seizure timelines and clarify penalty wording; insert rule 144A establishing auction based recovery procedures for detained or seized goods/conveyances with related forms; and substitute rule 154 prescribing the hierarchy for appropriation of sale proceeds.
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