https://www.taxtmi.com/notifications?id=133947 The Act amends the Jharkhand GST law to revise definitions and supply classification, tighten registration and suspension mechanisms, adjust composition scheme conditions, and overhaul procedures for returns, invoicing and input tax credit. It inserts section 43A requiring supplier filing of outward-supply details on a common portal and recipient verification for availing input tax credit, permits limited credit on non-filed supplier details subject to a prescribed cap, and makes supplier and recipient jointly liable for tax or wrongly availed credit where details are furnished but returns remain unfiled, with prescribed recovery safeguards. en-us Thu, 07 Feb 2019 00:00:00 +0530 Thu, 27 Aug 2020 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133947 The Act amends the Jharkhand GST law to revise definitions and supply classification, tighten registration and suspension mechanisms, adjust composition scheme conditions, and overhaul procedures for returns, invoicing and input tax credit. It inserts section 43A requiring supplier filing of outward-supply details on a common portal and recipient verification for availing input tax credit, permits limited credit on non-filed supplier details subject to a prescribed cap, and makes supplier and recipient jointly liable for tax or wrongly availed credit where details are furnished but returns remain unfiled, with prescribed recovery safeguards. Notifications GST - States Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133947