https://www.taxtmi.com/notifications?id=137666 Amendments condition input tax credit on supplier reporting in the outward supplies statement or invoice furnishing facility and communication via FORM GSTR-2B; set extended deadlines for FY2020-21 annual return and reconciliation statement; require attested invoice copies for refunds where UIN is absent; revise detention/seizure timelines and clarify penalty wording; insert rule 144A establishing auction based recovery procedures for detained or seized goods/conveyances with related forms; and substitute rule 154 prescribing the hierarchy for appropriation of sale proceeds. en-us Wed, 02 Feb 2022 00:00:00 +0530 Fri, 11 Feb 2022 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137666 Amendments condition input tax credit on supplier reporting in the outward supplies statement or invoice furnishing facility and communication via FORM GSTR-2B; set extended deadlines for FY2020-21 annual return and reconciliation statement; require attested invoice copies for refunds where UIN is absent; revise detention/seizure timelines and clarify penalty wording; insert rule 144A establishing auction based recovery procedures for detained or seized goods/conveyances with related forms; and substitute rule 154 prescribing the hierarchy for appropriation of sale proceeds. Notifications GST - States Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137666