Input tax credit restricted to supplier-filed details; auction procedures for penalty recovery and amended attachment forms. Amendments condition input tax credit on supplier filing in FORM GSTR-1 or via the invoice furnishing facility and receipt of FORM GSTR-2B; extend annual return and reconciliation timelines for FY2020-21; require attested invoice copies for refunds where applicant identity is absent; shorten certain detention notice timelines; introduce rule 144A prescribing auction procedure for recovery of penalty on detained or seized goods or conveyances; and specify appropriation order of sale proceeds and revised attachment and auction forms including FORM GST DRC-10, DRC-11, DRC-12, DRC-22 and DRC-22A.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit restricted to supplier-filed details; auction procedures for penalty recovery and amended attachment forms.
Amendments condition input tax credit on supplier filing in FORM GSTR-1 or via the invoice furnishing facility and receipt of FORM GSTR-2B; extend annual return and reconciliation timelines for FY2020-21; require attested invoice copies for refunds where applicant identity is absent; shorten certain detention notice timelines; introduce rule 144A prescribing auction procedure for recovery of penalty on detained or seized goods or conveyances; and specify appropriation order of sale proceeds and revised attachment and auction forms including FORM GST DRC-10, DRC-11, DRC-12, DRC-22 and DRC-22A.
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