https://www.taxtmi.com/acts?id=40577 The substituted section 38 requires registered persons' furnished outward supply details and other prescribed supplies to be made available electronically to recipients through an auto generated statement showing input tax credit. The statement must identify inward supplies eligible for credit and supplies for which credit is wholly or partly ineligible, including prescribed cases of late registration reporting, tax payment defaults, outward tax exceeding paid tax beyond prescribed limits, excess credit availed, failures to discharge liability, and other prescribed classes, subject to prescribed conditions and restrictions. en-us Tue, 01 Feb 2022 16:36:11 +0530 Fri, 04 Feb 2022 18:44:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=40577 The substituted section 38 requires registered persons' furnished outward supply details and other prescribed supplies to be made available electronically to recipients through an auto generated statement showing input tax credit. The statement must identify inward supplies eligible for credit and supplies for which credit is wholly or partly ineligible, including prescribed cases of late registration reporting, tax payment defaults, outward tax exceeding paid tax beyond prescribed limits, excess credit availed, failures to discharge liability, and other prescribed classes, subject to prescribed conditions and restrictions. Act-Rules Bills Tue, 01 Feb 2022 16:36:11 +0530 https://www.taxtmi.com/acts?id=40577