https://www.taxtmi.com/acts?id=32587 Section 43A of the Central Goods and Services Tax Act, 2017 was inserted by amendment but never notified and was later omitted with effect from 01-10-2022. Before omission, it prescribed a mechanism for return filing and input tax credit in which a registered person was to verify, validate, modify or delete supplier details, and the procedure for availing and verifying input tax credit was to be prescribed. It also dealt with deemed tax liability, joint and several liability, recovery, and prescribed safeguards and thresholds. en-us Fri, 31 Aug 2018 16:05:40 +0530 Thu, 25 Jun 2026 17:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=32587 Section 43A of the Central Goods and Services Tax Act, 2017 was inserted by amendment but never notified and was later omitted with effect from 01-10-2022. Before omission, it prescribed a mechanism for return filing and input tax credit in which a registered person was to verify, validate, modify or delete supplier details, and the procedure for availing and verifying input tax credit was to be prescribed. It also dealt with deemed tax liability, joint and several liability, recovery, and prescribed safeguards and thresholds. Act-Rules GST Fri, 31 Aug 2018 16:05:40 +0530 https://www.taxtmi.com/acts?id=32587