GST procedural amendments modify filing triggers and input tax credit reversal rules, altering returns and forms requirements and compliance mechanics. The notification amends Nagaland GST Rules to add non-filing thresholds, revise input tax credit treatment requiring reversal in Form GSTR-3B where payment to supplier is not made within 180 days (with re availment upon subsequent payment), remove references to Form GSTR-2, omit multiple rules and forms (including GSTR-1A, GSTR-2, GSTR-3), replace 'auto-drafted' with 'auto-generated', and permit refunds of electronic cash ledger balances, effective 1 October 2022.
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GST procedural amendments modify filing triggers and input tax credit reversal rules, altering returns and forms requirements and compliance mechanics.
The notification amends Nagaland GST Rules to add non-filing thresholds, revise input tax credit treatment requiring reversal in Form GSTR-3B where payment to supplier is not made within 180 days (with re availment upon subsequent payment), remove references to Form GSTR-2, omit multiple rules and forms (including GSTR-1A, GSTR-2, GSTR-3), replace "auto-drafted" with "auto-generated", and permit refunds of electronic cash ledger balances, effective 1 October 2022.
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