https://www.taxtmi.com/article/detailed?id=10744 Amendments effective from 01.10.2022 restructure input tax credit eligibility and communication, replace reliance on FORM GSTR-2 with auto-generated FORM GSTR-2B for inward-supply credit communication, omit statutory matching and related rules and forms, expand grounds for registration suspension for non-filing, require reversal of ITC (with interest) where supplier payment is not made within the specified period with re availment on payment, and prescribe special apportionment and admissibility rules for banking and financial institutions. en-us Tue, 11 Oct 2022 10:41:13 +0530 Tue, 11 Oct 2022 10:41:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10744 Amendments effective from 01.10.2022 restructure input tax credit eligibility and communication, replace reliance on FORM GSTR-2 with auto-generated FORM GSTR-2B for inward-supply credit communication, omit statutory matching and related rules and forms, expand grounds for registration suspension for non-filing, require reversal of ITC (with interest) where supplier payment is not made within the specified period with re availment on payment, and prescribe special apportionment and admissibility rules for banking and financial institutions. Articles Goods and Services Tax - GST Tue, 11 Oct 2022 10:41:13 +0530 https://www.taxtmi.com/article/detailed?id=10744