https://www.taxtmi.com/notifications?id=127222 The Twentieth Amendment inserts procedural and documentary provisos and new/form revisions: Rule 22 provides that cancellation proceedings under Section 29(2)(b)/(c) shall be dropped and FORM GST REG 20 issued where all pending returns are filed and tax, interest and late fee paid; Rule 36 permits input tax credit where specified key particulars are present even if other particulars are missing; Rule 55 adds "in batches or lots" to certain supply conditions; Rule 89 redefines Adjusted Total Turnover; Rule 96 revises refund eligibility for integrated tax on exports; Rule 138A mandates carrying bill of entry details in FORM GST EWB 01; FORM GST ITC 04, FORM GST REG 20 are substituted and FORM GSTR 9/GSTR 9A inserted as annual return forms with detailed schedules. en-us Wed, 10 Oct 2018 00:00:00 +0530 Mon, 12 Nov 2018 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=127222 The Twentieth Amendment inserts procedural and documentary provisos and new/form revisions: Rule 22 provides that cancellation proceedings under Section 29(2)(b)/(c) shall be dropped and FORM GST REG 20 issued where all pending returns are filed and tax, interest and late fee paid; Rule 36 permits input tax credit where specified key particulars are present even if other particulars are missing; Rule 55 adds "in batches or lots" to certain supply conditions; Rule 89 redefines Adjusted Total Turnover; Rule 96 revises refund eligibility for integrated tax on exports; Rule 138A mandates carrying bill of entry details in FORM GST EWB 01; FORM GST ITC 04, FORM GST REG 20 are substituted and FORM GSTR 9/GSTR 9A inserted as annual return forms with detailed schedules. Notifications GST - States Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=127222