https://www.taxtmi.com/circulars?id=56100 System-based reconciliation aligns provisional return figures with details in outward and inward supply statements; recipients may amend auto-populated inward data and corrections to the provisional return must be made via outward or inward statements. The portal auto-drafts definitive return tables, requires additional payment via electronic cash or credit ledger with interest where payable, and credits additional eligible ITC to the electronic credit ledger when established. Excess reductions in liability may be carried forward; provisional returns filed without payment remain subject to reconciliation and interest, with matching and amendment following statutory rules. en-us Mon, 04 Sep 2017 00:00:00 +0530 Fri, 22 Sep 2017 13:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56100 System-based reconciliation aligns provisional return figures with details in outward and inward supply statements; recipients may amend auto-populated inward data and corrections to the provisional return must be made via outward or inward statements. The portal auto-drafts definitive return tables, requires additional payment via electronic cash or credit ledger with interest where payable, and credits additional eligible ITC to the electronic credit ledger when established. Excess reductions in liability may be carried forward; provisional returns filed without payment remain subject to reconciliation and interest, with matching and amendment following statutory rules. Circulars GST - States Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56100