https://www.taxtmi.com/notifications?id=139258 The amendment effective 1 October 2022 inserts non filing grounds into registration suspension criteria for continuous non furnishing of monthly or quarterly returns; revises input tax credit reversal and re availment mechanics requiring reversal and interest via FORM GSTR-3B where payment to supplier is not made within the prescribed period (with re availment on subsequent payment); omits references to and abolishes certain forms and rules; substitutes "auto generated" for "auto drafted"; and adjusts refund provisions to permit claims of electronic cash ledger balances. en-us Thu, 29 Sep 2022 00:00:00 +0530 Fri, 30 Sep 2022 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139258 The amendment effective 1 October 2022 inserts non filing grounds into registration suspension criteria for continuous non furnishing of monthly or quarterly returns; revises input tax credit reversal and re availment mechanics requiring reversal and interest via FORM GSTR-3B where payment to supplier is not made within the prescribed period (with re availment on subsequent payment); omits references to and abolishes certain forms and rules; substitutes "auto generated" for "auto drafted"; and adjusts refund provisions to permit claims of electronic cash ledger balances. Notifications GST - States Thu, 29 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139258