https://www.taxtmi.com/article/detailed?id=10240 Amendments condition availment of input tax credit on details communicated via the auto-generated statement (GSTR 2B), remove the two-way communication process in returns, require sequential tax period filing of GSTR 1 linked to periodic returns, provide extended post-year cut-offs for rectification and credit/debit notes, expand registration cancellation for non-filers, replace provisional ITC claims with self-assessed ITC subject to restrictions, and prescribe limits and transferability rules for electronic ledgers. en-us Thu, 03 Feb 2022 07:51:14 +0530 Thu, 03 Feb 2022 07:51:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10240 Amendments condition availment of input tax credit on details communicated via the auto-generated statement (GSTR 2B), remove the two-way communication process in returns, require sequential tax period filing of GSTR 1 linked to periodic returns, provide extended post-year cut-offs for rectification and credit/debit notes, expand registration cancellation for non-filers, replace provisional ITC claims with self-assessed ITC subject to restrictions, and prescribe limits and transferability rules for electronic ledgers. Articles Budget - Tax Proposals Thu, 03 Feb 2022 07:51:14 +0530 https://www.taxtmi.com/article/detailed?id=10240