https://www.taxtmi.com/notifications?id=139434 The amendment consolidates reporting and compliance by removing references to FORM GSTR-2, omitting several legacy forms and rules, and aligning reporting and reversals of input tax credit to FORM GSTR-3B. It inserts non-filing conditions in rule 21, substitutes rule 37 to require repayment of input tax credit with interest where supplier payments are not made within the statutory time-limit and permits re-availment upon subsequent payment, and updates refund and procedural provisions accordingly. en-us Wed, 26 Oct 2022 00:00:00 +0530 Fri, 18 Nov 2022 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139434 The amendment consolidates reporting and compliance by removing references to FORM GSTR-2, omitting several legacy forms and rules, and aligning reporting and reversals of input tax credit to FORM GSTR-3B. It inserts non-filing conditions in rule 21, substitutes rule 37 to require repayment of input tax credit with interest where supplier payments are not made within the statutory time-limit and permits re-availment upon subsequent payment, and updates refund and procedural provisions accordingly. Notifications GST - States Wed, 26 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139434