https://www.taxtmi.com/notifications?id=138051 Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revised input tax credit conditions, annual return timelines, refund requirements, recovery by sale of detained or seized goods or conveyance, provisional attachment procedure, and related GST forms. The changes require matching of invoice details with GSTR-1 and GSTR-2B before availing credit, prescribe filing dates for the 2020-2021 annual return and reconciliation statement, and set out an auction-based mechanism for recovery of penalty under detention or seizure provisions. The rules also update the disposal of sale proceeds, attachment objections, and appellate pre-deposit forms. en-us Thu, 24 Mar 2022 00:00:00 +0530 Wed, 24 Jun 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138051 Amendments to the Uttar Pradesh Goods and Services Tax Rules, 2017 revised input tax credit conditions, annual return timelines, refund requirements, recovery by sale of detained or seized goods or conveyance, provisional attachment procedure, and related GST forms. The changes require matching of invoice details with GSTR-1 and GSTR-2B before availing credit, prescribe filing dates for the 2020-2021 annual return and reconciliation statement, and set out an auction-based mechanism for recovery of penalty under detention or seizure provisions. The rules also update the disposal of sale proceeds, attachment objections, and appellate pre-deposit forms. Notifications GST - States Thu, 24 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138051