https://www.taxtmi.com/article/detailed?id=10268 Finance Bill, 2022 amends GST law to tighten Input Tax Credit eligibility by making ITC claimable only when details in an auto generated inward supply statement are not restricted, extends the ITC claim and credit note timelines to 30th November following the financial year, removes provisional ITC and matching provisions in favor of self assessed ITC subject to rules, and reconfigures return filing and rectification requirements including outward supply preconditions and altered timelines. en-us Mon, 14 Feb 2022 20:39:19 +0530 Mon, 14 Feb 2022 20:39:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10268 Finance Bill, 2022 amends GST law to tighten Input Tax Credit eligibility by making ITC claimable only when details in an auto generated inward supply statement are not restricted, extends the ITC claim and credit note timelines to 30th November following the financial year, removes provisional ITC and matching provisions in favor of self assessed ITC subject to rules, and reconfigures return filing and rectification requirements including outward supply preconditions and altered timelines. Articles Goods and Services Tax - GST Mon, 14 Feb 2022 20:39:19 +0530 https://www.taxtmi.com/article/detailed?id=10268