https://www.taxtmi.com/article/detailed?id=10351 Mandatory e invoicing and computer assisted automated selection of returns have been introduced, with an operational focus on time bound scrutiny. Correct declaration of eligible and ineligible Input Tax Credit in specified GSTR 3B tables is essential for proper IGST/SGST apportionment; unreported or partially reported ineligible ITC must be regularised in the annual return or subsequent GSTR 3B filings. States have mandated BO system issuance of provisional attachment and restoration orders and limited detention of goods in transit for undervaluation, prescribing evidence collection and jurisdictional verification procedures. Portal enhancements support these compliance measures. en-us Wed, 13 Apr 2022 13:09:33 +0530 Wed, 13 Apr 2022 13:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10351 Mandatory e invoicing and computer assisted automated selection of returns have been introduced, with an operational focus on time bound scrutiny. Correct declaration of eligible and ineligible Input Tax Credit in specified GSTR 3B tables is essential for proper IGST/SGST apportionment; unreported or partially reported ineligible ITC must be regularised in the annual return or subsequent GSTR 3B filings. States have mandated BO system issuance of provisional attachment and restoration orders and limited detention of goods in transit for undervaluation, prescribing evidence collection and jurisdictional verification procedures. Portal enhancements support these compliance measures. Articles Goods and Services Tax - GST Wed, 13 Apr 2022 13:09:33 +0530 https://www.taxtmi.com/article/detailed?id=10351