https://www.taxtmi.com/article/detailed?id=10173 Section 16(2)(aa) and CGST Rule amendments condition input tax credit on supplier filing and communication of invoice details, preventing recipients from claiming ITC for invoices not reflected in outward-supply statements. Complementary changes include mandatory Aadhaar authentication for specified registration and refund procedures, amended refund documentation where Unique Identity Numbers are absent, extended annual return timelines for a specified year, and revised forms and rules aligning detention, seizure, auction recovery and attachment processes with shortened procedural timelines and increased enforcement powers. en-us Sat, 08 Jan 2022 10:03:19 +0530 Sat, 08 Jan 2022 10:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10173 Section 16(2)(aa) and CGST Rule amendments condition input tax credit on supplier filing and communication of invoice details, preventing recipients from claiming ITC for invoices not reflected in outward-supply statements. Complementary changes include mandatory Aadhaar authentication for specified registration and refund procedures, amended refund documentation where Unique Identity Numbers are absent, extended annual return timelines for a specified year, and revised forms and rules aligning detention, seizure, auction recovery and attachment processes with shortened procedural timelines and increased enforcement powers. Articles Goods and Services Tax - GST Sat, 08 Jan 2022 10:03:19 +0530 https://www.taxtmi.com/article/detailed?id=10173