https://www.taxtmi.com/article/detailed?id=10029 GST Council recommendations amend ITC entitlement to require supplier communication in FORM GSTR 2B, restrict Rule 36(4) matching, and limit interest to ineligible ITC that is availed and utilised; permit transfer of unutilised CGST/IGST cash ledger balances between distinct persons under the same PAN; mandate Aadhaar authentication for refunds and revocation of cancellation, refund disbursement to PAN linked bank accounts, and auto population of GSTR 1 late fees into GSTR 3B; clarify intermediary scope, export of services between separate legal entities, debit note date for ITC limitation, and refund denial only where export duty is payable. en-us Sat, 02 Oct 2021 09:40:52 +0530 Sat, 02 Oct 2021 09:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10029 GST Council recommendations amend ITC entitlement to require supplier communication in FORM GSTR 2B, restrict Rule 36(4) matching, and limit interest to ineligible ITC that is availed and utilised; permit transfer of unutilised CGST/IGST cash ledger balances between distinct persons under the same PAN; mandate Aadhaar authentication for refunds and revocation of cancellation, refund disbursement to PAN linked bank accounts, and auto population of GSTR 1 late fees into GSTR 3B; clarify intermediary scope, export of services between separate legal entities, debit note date for ITC limitation, and refund denial only where export duty is payable. Articles Goods and Services Tax - GST Sat, 02 Oct 2021 09:40:52 +0530 https://www.taxtmi.com/article/detailed?id=10029