https://www.taxtmi.com/notifications?id=137537 Amendments condition input tax credit on supplier furnishing outward supply details and communication via FORM GSTR 2B (effective 1 January 2022); extend filing deadlines for 2020-2021 annual return and reconciliation statement to 28 February 2022; require attested invoice copy for refunds where Unique Identity Number is absent (deemed effective 1 April 2021); introduce rule 144A establishing auction based recovery of penalty for goods/conveyances detained or seized with tailored timelines for perishable/hazardous goods; substitute rule 154 to prioritise appropriation of sale proceeds and require deposit of unpayable balances to the Fund; and update attachment procedures and multiple GST recovery and attachment forms. en-us Mon, 17 Jan 2022 00:00:00 +0530 Sat, 22 Jan 2022 12:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137537 Amendments condition input tax credit on supplier furnishing outward supply details and communication via FORM GSTR 2B (effective 1 January 2022); extend filing deadlines for 2020-2021 annual return and reconciliation statement to 28 February 2022; require attested invoice copy for refunds where Unique Identity Number is absent (deemed effective 1 April 2021); introduce rule 144A establishing auction based recovery of penalty for goods/conveyances detained or seized with tailored timelines for perishable/hazardous goods; substitute rule 154 to prioritise appropriation of sale proceeds and require deposit of unpayable balances to the Fund; and update attachment procedures and multiple GST recovery and attachment forms. Notifications GST - States Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137537