https://www.taxtmi.com/notifications?id=139367 Amendments revise filing obligations, eliminate several references to FORM GSTR-2 and other forms, and reassign reporting and reversal obligations to FORM GSTR-3B. Rule 21 gains clauses addressing continuous non-filing by monthly and quarterly filers. Rule 37 requires payment equal to availed ITC with interest where the recipient fails to pay the supplier within the prescribed period and allows re availment of ITC upon subsequent payment; deemed payment rules for Schedule I supplies and amounts added under section 15(2)(b) are specified. Several rules and forms are omitted and terminology changed to "auto-generated." en-us Wed, 28 Sep 2022 00:00:00 +0530 Sat, 05 Nov 2022 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139367 Amendments revise filing obligations, eliminate several references to FORM GSTR-2 and other forms, and reassign reporting and reversal obligations to FORM GSTR-3B. Rule 21 gains clauses addressing continuous non-filing by monthly and quarterly filers. Rule 37 requires payment equal to availed ITC with interest where the recipient fails to pay the supplier within the prescribed period and allows re availment of ITC upon subsequent payment; deemed payment rules for Schedule I supplies and amounts added under section 15(2)(b) are specified. Several rules and forms are omitted and terminology changed to "auto-generated." Notifications GST - States Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139367