Scope of taxable supplies expanded to treat intra entity transactions as distinct supplies, altering credit and compliance obligations. Amendments revise taxable supply scope by treating transactions between a non individual person and its members or constituents as supplies between distinct persons; condition input tax credit on supplier furnishing invoice details in outward supplies and communicating them to recipients; require annual returns (including possible self certified reconciliation) for most registered persons; limit interest on late returns to tax paid from the electronic cash ledger; strengthen provisional attachment, information gathering and summary disposal powers; and restructure detention, seizure and penalty provisions, with certain amendments retrospective and the prior Ordinance repealed with savings.