https://www.taxtmi.com/notifications?id=138774 Suspensions under rule 21A for contraventions of section 29(2)(b)/(c) are deemed revoked upon furnishing all pending returns; rule 86(4B) mandates re-credit to the electronic credit ledger via FORM GST PMT-03A where erroneously sanctioned refunds are deposited through FORM GST DRC-03; rule 96 conditions refund filings on valid GSTR-3B and permits withholding and system-generated refund transmission; payment rules add UPI and IMPS and update PMT forms; rule 88B prescribes interest calculation on delayed tax payments and export-electricity refund procedures and documentation are specified. en-us Sat, 16 Jul 2022 00:00:00 +0530 Mon, 18 Jul 2022 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138774 Suspensions under rule 21A for contraventions of section 29(2)(b)/(c) are deemed revoked upon furnishing all pending returns; rule 86(4B) mandates re-credit to the electronic credit ledger via FORM GST PMT-03A where erroneously sanctioned refunds are deposited through FORM GST DRC-03; rule 96 conditions refund filings on valid GSTR-3B and permits withholding and system-generated refund transmission; payment rules add UPI and IMPS and update PMT forms; rule 88B prescribes interest calculation on delayed tax payments and export-electricity refund procedures and documentation are specified. Notifications GST - States Sat, 16 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138774