https://www.taxtmi.com/notifications?id=137405 Input tax credit is restricted to invoices or debit notes furnished by the supplier in the outward supplies statement or invoice furnishing facility and communicated to the recipient via FORM GSTR-2B. Annual return and reconciliation for 2020-2021 are extended to 28 February 2022. Refunds where UID is missing require an attested invoice copy with FORM GST RFD-10. Timeframes for detention/seizure proceedings are tied to notices under section 129. A new rule permits recovery of unpaid penalty by auctioning seized or detained goods or conveyance with specified notice, auction procedures, payment, transfer of ownership and exceptions for perishable or hazardous goods. Sale proceeds are to be appropriated first to administrative costs, then dues and penalties, then other GST dues, with balances credited to the owner's ledger or bank account. en-us Sat, 01 Jan 2022 00:00:00 +0530 Fri, 07 Jan 2022 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137405 Input tax credit is restricted to invoices or debit notes furnished by the supplier in the outward supplies statement or invoice furnishing facility and communicated to the recipient via FORM GSTR-2B. Annual return and reconciliation for 2020-2021 are extended to 28 February 2022. Refunds where UID is missing require an attested invoice copy with FORM GST RFD-10. Timeframes for detention/seizure proceedings are tied to notices under section 129. A new rule permits recovery of unpaid penalty by auctioning seized or detained goods or conveyance with specified notice, auction procedures, payment, transfer of ownership and exceptions for perishable or hazardous goods. Sale proceeds are to be appropriated first to administrative costs, then dues and penalties, then other GST dues, with balances credited to the owner's ledger or bank account. Notifications GST - States Sat, 01 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137405