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<h1>GST procedural amendments update payment modes, refund handling, interest calculation and electronic ledger transfers for taxpayers.</h1> Amendments update CGST Rules to provide that suspension of registration for certain contraventions is deemed revoked upon filing pending returns; include Duty Credit Scrips in valuation guidance; require a turnover based invoice declaration when invoices are issued outside rule 48; mandate re crediting to the electronic credit ledger when erroneous refunds are deposited via FORM GST DRC-03 through an order in FORM GST PMT-03A; add UPI and IMPS as payment modes and permit inter taxpayer cash ledger transfers on the same PAN subject to no unpaid liabilities; prescribe methods for calculating interest on delayed tax and wrongly availed input tax credit; and amend multiple forms and refund procedures including export of electricity reporting and withholding mechanisms.