GST rule amendments: procedural changes on return non-filing, ITC reversal after prescribed period, and form omissions. The amendment revises Goa GST procedural rules by adding non-filing of monthly returns for six months and non-filing of quarterly returns for two periods as trigger conditions, removing reliance on FORM GSTR-2 and certain forms, and replacing filing mechanics to require payment of reversed Input Tax Credit plus interest in FORM GSTR-3B after 180 days where the supplier has not been paid; subsequent supplier payment permits re-availment of that credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST rule amendments: procedural changes on return non-filing, ITC reversal after prescribed period, and form omissions.
The amendment revises Goa GST procedural rules by adding non-filing of monthly returns for six months and non-filing of quarterly returns for two periods as trigger conditions, removing reliance on FORM GSTR-2 and certain forms, and replacing filing mechanics to require payment of reversed Input Tax Credit plus interest in FORM GSTR-3B after 180 days where the supplier has not been paid; subsequent supplier payment permits re-availment of that credit.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
