https://www.taxtmi.com/notifications?id=139210 Amendments revise registration suspension revocation where suspended for non-filing and pending returns are subsequently furnished; add Duty Credit Scrips to valuation Explanation; require a declaration when aggregate turnover exceeds the rule 48 threshold but invoice format under rule 48 sub-rule (4) is not required; establish re-credit procedure where erroneous refunds deposited via FORM GST DRC-03 are to be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; permit UPI and IMPS as payment modes and update payment forms; prescribe rule 88B for calculating interest on delayed tax and define interest on wrongly availed and utilised input tax credit; refine refund documentation for exports including electricity and update annual and monthly return formats and instructions. en-us Tue, 13 Sep 2022 00:00:00 +0530 Fri, 23 Sep 2022 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139210 Amendments revise registration suspension revocation where suspended for non-filing and pending returns are subsequently furnished; add Duty Credit Scrips to valuation Explanation; require a declaration when aggregate turnover exceeds the rule 48 threshold but invoice format under rule 48 sub-rule (4) is not required; establish re-credit procedure where erroneous refunds deposited via FORM GST DRC-03 are to be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; permit UPI and IMPS as payment modes and update payment forms; prescribe rule 88B for calculating interest on delayed tax and define interest on wrongly availed and utilised input tax credit; refine refund documentation for exports including electricity and update annual and monthly return formats and instructions. Notifications GST - States Tue, 13 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139210