Input tax credit conditioned on supplier filing and GSTR-2B communication, tightening refund and recovery controls. Rule 36 conditions input tax credit on supplier furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility and on communication to recipients through FORM GSTR-2B; rule 95 requires an attested invoice copy where the applicant's Unique Identity Number is omitted for refund claims; new rule 144A establishes auction-based sale procedures for goods or conveyances detained or seized in transit with provisions for inventory, valuation, pre-bid deposits, bidder notices and transfer certificates, and rule 154 prescribes hierarchical appropriation of sale proceeds.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit conditioned on supplier filing and GSTR-2B communication, tightening refund and recovery controls.
Rule 36 conditions input tax credit on supplier furnishing of outward supply details in FORM GSTR-1 or via the invoice furnishing facility and on communication to recipients through FORM GSTR-2B; rule 95 requires an attested invoice copy where the applicant's Unique Identity Number is omitted for refund claims; new rule 144A establishes auction-based sale procedures for goods or conveyances detained or seized in transit with provisions for inventory, valuation, pre-bid deposits, bidder notices and transfer certificates, and rule 154 prescribes hierarchical appropriation of sale proceeds.
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