https://www.taxtmi.com/notifications?id=139329 These amendments, effective 1 October 2022, identify non-filing thresholds for suspension (six continuous months for monthly filers; two tax periods for quarterly filers), require reversal of input tax credit where the recipient fails to pay the supplier the invoice value plus tax within the prescribed period and payment of interest in the next GSTR-3B, permit re availment of reversed ITC upon subsequent payment to the supplier, remove references to FORM GSTR-2 and FORM GSTR-3 and omit several rules and forms to streamline GST reporting and refund references. en-us Wed, 19 Oct 2022 00:00:00 +0530 Thu, 20 Oct 2022 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139329 These amendments, effective 1 October 2022, identify non-filing thresholds for suspension (six continuous months for monthly filers; two tax periods for quarterly filers), require reversal of input tax credit where the recipient fails to pay the supplier the invoice value plus tax within the prescribed period and payment of interest in the next GSTR-3B, permit re availment of reversed ITC upon subsequent payment to the supplier, remove references to FORM GSTR-2 and FORM GSTR-3 and omit several rules and forms to streamline GST reporting and refund references. Notifications GST - States Wed, 19 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139329