https://www.taxtmi.com/notifications?id=139465 Amendments revise registration, refund, payment and interest procedures: suspension of registration is deemed revoked upon furnishing all pending returns; erroneous refunds deposited to the electronic cash ledger must be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; UPI and IMPS are added as permitted payment modes and cash ledger balances may be transferred to distinct persons on the same PAN via FORM GST PMT-09 subject to no unpaid liabilities; rule 88B prescribes calculation of interest on delayed tax and wrongly availed input tax credit. en-us Mon, 25 Jul 2022 00:00:00 +0530 Mon, 28 Nov 2022 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139465 Amendments revise registration, refund, payment and interest procedures: suspension of registration is deemed revoked upon furnishing all pending returns; erroneous refunds deposited to the electronic cash ledger must be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; UPI and IMPS are added as permitted payment modes and cash ledger balances may be transferred to distinct persons on the same PAN via FORM GST PMT-09 subject to no unpaid liabilities; rule 88B prescribes calculation of interest on delayed tax and wrongly availed input tax credit. Notifications GST - States Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139465