https://www.taxtmi.com/notifications?id=139492 Amendments effective largely from 5 July 2022 amend JGST Rules to revoke registration suspension on furnishing pending returns, include Duty Credit Scrip value in supply valuation, require a taxpayer declaration when invoicing exceptions apply, add UPI and IMPS as payment modes, permit inter-registered-person cash ledger transfers on same PAN, introduce FORM GST PMT-03A for re-credit orders, prescribe interest computation rules for delayed tax and wrongly availed input tax credit, and refine refund verification, withholding and reporting procedures including special treatment for export of electricity and updated GSTR-3B, GSTR-9 and GSTR-9C formats. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 02 Dec 2022 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139492 Amendments effective largely from 5 July 2022 amend JGST Rules to revoke registration suspension on furnishing pending returns, include Duty Credit Scrip value in supply valuation, require a taxpayer declaration when invoicing exceptions apply, add UPI and IMPS as payment modes, permit inter-registered-person cash ledger transfers on same PAN, introduce FORM GST PMT-03A for re-credit orders, prescribe interest computation rules for delayed tax and wrongly availed input tax credit, and refine refund verification, withholding and reporting procedures including special treatment for export of electricity and updated GSTR-3B, GSTR-9 and GSTR-9C formats. Notifications GST - States Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139492