https://www.taxtmi.com/notifications?id=139485 Amendments revise procedural compliance and reporting by adding monthly and quarterly return filing defaults as specified noncompliance grounds, and by restructuring input tax credit reversal and re availment: taxpayers who avail credit but fail to pay the supplier within the prescribed time must reverse equivalent credit and pay interest in FORM GSTR 3B after the specified period, with re availment permitted upon subsequent payment; related amendments omit references to FORM GSTR 2, delete several rules and forms, and modify refund and auto notice terminology. en-us Fri, 18 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 18:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139485 Amendments revise procedural compliance and reporting by adding monthly and quarterly return filing defaults as specified noncompliance grounds, and by restructuring input tax credit reversal and re availment: taxpayers who avail credit but fail to pay the supplier within the prescribed time must reverse equivalent credit and pay interest in FORM GSTR 3B after the specified period, with re availment permitted upon subsequent payment; related amendments omit references to FORM GSTR 2, delete several rules and forms, and modify refund and auto notice terminology. Notifications GST - States Fri, 18 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139485