https://www.taxtmi.com/notifications?id=139323 The amendment deems registration suspended under rule 21A(4) revoked when all pending returns are furnished unless already cancelled; includes Duty Credit Scrip value in supply valuation; requires a declaration where taxpayers exceed turnover thresholds yet claim exemption from rule 48(4) invoice requirements; mandates re crediting of erroneously deposited refunds to the electronic credit ledger by order in FORM GST PMT-03A; authorises UPI and IMPS payment modes and on portal transfers of cash ledger amounts to distinct persons on same PAN in FORM GST PMT-09, subject to no unpaid liabilities; prescribes interest computation rules for delayed tax payments and wrongly availed ITC under deemed rule 88B; and updates multiple GST return and payment forms, including GSTR-3B, GSTR-9, GSTR-9C and refund forms, with specific provisions for export of electricity refunds and reporting for financial year 2021-22. en-us Mon, 17 Oct 2022 00:00:00 +0530 Wed, 19 Oct 2022 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139323 The amendment deems registration suspended under rule 21A(4) revoked when all pending returns are furnished unless already cancelled; includes Duty Credit Scrip value in supply valuation; requires a declaration where taxpayers exceed turnover thresholds yet claim exemption from rule 48(4) invoice requirements; mandates re crediting of erroneously deposited refunds to the electronic credit ledger by order in FORM GST PMT-03A; authorises UPI and IMPS payment modes and on portal transfers of cash ledger amounts to distinct persons on same PAN in FORM GST PMT-09, subject to no unpaid liabilities; prescribes interest computation rules for delayed tax payments and wrongly availed ITC under deemed rule 88B; and updates multiple GST return and payment forms, including GSTR-3B, GSTR-9, GSTR-9C and refund forms, with specific provisions for export of electricity refunds and reporting for financial year 2021-22. Notifications GST - States Mon, 17 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139323