https://www.taxtmi.com/notifications?id=139369 The Ordinance mandates an auto-generated electronic statement of inward supplies and input tax credit to recipients, prescribes conditions and restrictions under which such reported supplies may prevent availment of credit, and links availment to supplier payment and timely filing of outward-supply details. It bars furnishing current-period outward-supply details or returns where prior-period outward-supply details remain unfurnished (subject to notified exceptions), requires reversal of credit where supplier tax is unpaid with re availment upon payment, and empowers the Government to limit credit discharge from the electronic credit ledger and to amend related notifications retrospectively. en-us Tue, 30 Aug 2022 00:00:00 +0530 Sat, 05 Nov 2022 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139369 The Ordinance mandates an auto-generated electronic statement of inward supplies and input tax credit to recipients, prescribes conditions and restrictions under which such reported supplies may prevent availment of credit, and links availment to supplier payment and timely filing of outward-supply details. It bars furnishing current-period outward-supply details or returns where prior-period outward-supply details remain unfurnished (subject to notified exceptions), requires reversal of credit where supplier tax is unpaid with re availment upon payment, and empowers the Government to limit credit discharge from the electronic credit ledger and to amend related notifications retrospectively. Notifications GST - States Tue, 30 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139369