https://www.taxtmi.com/notifications?id=139176 The amendment prescribes revocation of registration suspension upon filing all pending returns, includes Duty Credit Scrips in valuation provisions, requires a turnover-based declaration where invoices need not follow rule 48(4), establishes re-credit of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when deposited through FORM GST DRC-03, adds UPI and IMPS payment modes and allows inter-PAN electronic cash transfers via FORM GST PMT-09 subject to no unpaid liabilities, inserts rule 88B detailing interest calculation on delayed tax and wrongly availed input tax credit, refines export refund procedures (including electricity) and updates multiple GST returns and forms to implement these changes. en-us Tue, 05 Jul 2022 00:00:00 +0530 Fri, 16 Sep 2022 16:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139176 The amendment prescribes revocation of registration suspension upon filing all pending returns, includes Duty Credit Scrips in valuation provisions, requires a turnover-based declaration where invoices need not follow rule 48(4), establishes re-credit of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when deposited through FORM GST DRC-03, adds UPI and IMPS payment modes and allows inter-PAN electronic cash transfers via FORM GST PMT-09 subject to no unpaid liabilities, inserts rule 88B detailing interest calculation on delayed tax and wrongly availed input tax credit, refines export refund procedures (including electricity) and updates multiple GST returns and forms to implement these changes. Notifications GST - States Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139176