https://www.taxtmi.com/notifications?id=137668 Input tax credit is restricted: no ITC shall be availed unless the supplier has furnished invoice/debit note details in FORM GSTR 1 or via invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR 2B. Separately, recovery of penalty for goods or conveyance detained or seized in transit is governed by new rule 144A prescribing inventory, valuation, notice in FORM GST DRC 10, auction procedures, payment timelines, issuance of FORM GST DRC 12 on transfer, re auction rules, and exceptions for perishable or hazardous goods. en-us Thu, 10 Feb 2022 00:00:00 +0530 Fri, 11 Feb 2022 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=137668 Input tax credit is restricted: no ITC shall be availed unless the supplier has furnished invoice/debit note details in FORM GSTR 1 or via invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR 2B. Separately, recovery of penalty for goods or conveyance detained or seized in transit is governed by new rule 144A prescribing inventory, valuation, notice in FORM GST DRC 10, auction procedures, payment timelines, issuance of FORM GST DRC 12 on transfer, re auction rules, and exceptions for perishable or hazardous goods. Notifications GST - States Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=137668