https://www.taxtmi.com/notifications?id=139410 Amendments effective 1 October 2022 expand non compliance in rule 21 for prolonged non filing, remove and substitute multiple GSTR form references, and prescribe ITC reversal where a recipient who availed ITC fails to pay the supplier within the second proviso period to section 16(2). The recipient must pay an amount equal to the ITC with interest in FORM GSTR-3B after 180 days from invoice date; deemed payments under Schedule I and section 15(2)(b) apply, and re availment of ITC is permitted upon subsequent payment to the supplier. en-us Tue, 25 Oct 2022 00:00:00 +0530 Tue, 15 Nov 2022 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139410 Amendments effective 1 October 2022 expand non compliance in rule 21 for prolonged non filing, remove and substitute multiple GSTR form references, and prescribe ITC reversal where a recipient who availed ITC fails to pay the supplier within the second proviso period to section 16(2). The recipient must pay an amount equal to the ITC with interest in FORM GSTR-3B after 180 days from invoice date; deemed payments under Schedule I and section 15(2)(b) apply, and re availment of ITC is permitted upon subsequent payment to the supplier. Notifications GST - States Tue, 25 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139410