https://www.taxtmi.com/article/detailed?id=10737 CBIC's amendments effective 01.10.2022 tighten Input Tax Credit mechanics by mandating reversal of credit where suppliers do not pay GST, conditioning credit on supplier compliance, imposing stricter claiming conditions, requiring sequential return filing, and limiting the time to avail credit to a specified cut off in the following financial year; refunds from electronic cash ledgers are clarified and prior extended timelines for specialized agency refunds have been rescinded. en-us Fri, 07 Oct 2022 13:11:55 +0530 Fri, 07 Oct 2022 13:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10737 CBIC's amendments effective 01.10.2022 tighten Input Tax Credit mechanics by mandating reversal of credit where suppliers do not pay GST, conditioning credit on supplier compliance, imposing stricter claiming conditions, requiring sequential return filing, and limiting the time to avail credit to a specified cut off in the following financial year; refunds from electronic cash ledgers are clarified and prior extended timelines for specialized agency refunds have been rescinded. Articles Goods and Services Tax - GST Fri, 07 Oct 2022 13:11:55 +0530 https://www.taxtmi.com/article/detailed?id=10737