https://www.taxtmi.com/notifications?id=138403 The amendment rules tighten input tax credit conditions, extend the annual return and reconciliation statement deadlines for financial year 2020-21, and revise refund documentation where the Unique Identity Number is not mentioned on the tax invoice. They also introduce a detailed procedure for recovery by sale of detained or seized goods or conveyance in transit, including auction, notice, payment, re-auction, and appropriation of sale proceeds. The rules update provisional attachment procedures and prescribe revised and new forms, including objection and auction forms. en-us Thu, 31 Mar 2022 00:00:00 +0530 Sat, 20 Jun 2026 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138403 The amendment rules tighten input tax credit conditions, extend the annual return and reconciliation statement deadlines for financial year 2020-21, and revise refund documentation where the Unique Identity Number is not mentioned on the tax invoice. They also introduce a detailed procedure for recovery by sale of detained or seized goods or conveyance in transit, including auction, notice, payment, re-auction, and appropriation of sale proceeds. The rules update provisional attachment procedures and prescribe revised and new forms, including objection and auction forms. Notifications GST - States Thu, 31 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138403