Input tax credit reconciliation: automated intimation requires payment or explanation for excess credits within a short period. The amendment establishes automated compliance and recovery procedures: registration may be suspended after electronic analysis showing significant discrepancies or non compliance with bank account reporting, with a thirty day electronic opportunity to explain and conditional revocation on compliance; taxpayers whose input tax credit in FORM GSTR 3B exceeds the auto generated statement will receive electronic intimation and must either pay the excess with interest or explain the difference within a short period, failing which demand proceedings may follow under the Act; new e-way bill requirements mandate pre movement electronic reporting for certain high value intra State consignments and make furnished information available to suppliers for return reporting.