https://www.taxtmi.com/article/detailed?id=10167 Notified January 2022 changes under GST defer textile rate increases but implement new footwear rates, amend rate and exemption schedules and compensation cess, and enforce Finance Act and CGST Rule amendments including Aadhaar authentication for specified transactions. Rule 36(4) ties input tax credit to supplier filing in GSTR-1 and communication in GSTR-2B; Rule 59 filing linkage requires filing of the immediately preceding GSTR-3B before permitting subsequent GSTR-1. Additional procedural rules address provisional attachment, recovery by sale of seized goods, refund mechanics and extension of GSTR-9/GSTR-9C due dates. en-us Wed, 05 Jan 2022 10:39:30 +0530 Wed, 05 Jan 2022 10:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10167 Notified January 2022 changes under GST defer textile rate increases but implement new footwear rates, amend rate and exemption schedules and compensation cess, and enforce Finance Act and CGST Rule amendments including Aadhaar authentication for specified transactions. Rule 36(4) ties input tax credit to supplier filing in GSTR-1 and communication in GSTR-2B; Rule 59 filing linkage requires filing of the immediately preceding GSTR-3B before permitting subsequent GSTR-1. Additional procedural rules address provisional attachment, recovery by sale of seized goods, refund mechanics and extension of GSTR-9/GSTR-9C due dates. Articles Goods and Services Tax - GST Wed, 05 Jan 2022 10:39:30 +0530 https://www.taxtmi.com/article/detailed?id=10167