https://www.taxtmi.com/notifications?id=137518 Amendments restrict input tax credit until suppliers furnish outward supply details and recipients receive FORM GSTR-2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoices for refunds when Unique Identity Number is absent; introduce rule 144A enabling sale by auction of goods or conveyance for recovery of unpaid penalties with specified auction procedures and exceptions for perishable or hazardous goods; and prescribe appropriation of sale proceeds and updated forms and attachment/objection procedures. en-us Tue, 11 Jan 2022 00:00:00 +0530 Thu, 20 Jan 2022 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137518 Amendments restrict input tax credit until suppliers furnish outward supply details and recipients receive FORM GSTR-2B; extend filing dates for the 2020-2021 annual return and reconciliation statement; require attested invoices for refunds when Unique Identity Number is absent; introduce rule 144A enabling sale by auction of goods or conveyance for recovery of unpaid penalties with specified auction procedures and exceptions for perishable or hazardous goods; and prescribe appropriation of sale proceeds and updated forms and attachment/objection procedures. Notifications GST - States Tue, 11 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137518