https://www.taxtmi.com/notifications?id=139500 Registered persons who fail to furnish monthly returns for six continuous months or quarterly returns for two tax periods are specified; reliance on FORM GSTR 2 is removed and reporting, reversal and balance adjustments are redirected to FORM GSTR 3B. A recipient who availed input tax credit but fails to pay the supplier within the prescribed period must reverse the credit and pay interest in FORM GSTR 3B, with re availment permitted upon subsequent payment to the supplier. Several rules and forms are omitted and refund and electronic ledger references are adjusted. en-us Fri, 07 Oct 2022 00:00:00 +0530 Tue, 06 Dec 2022 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139500 Registered persons who fail to furnish monthly returns for six continuous months or quarterly returns for two tax periods are specified; reliance on FORM GSTR 2 is removed and reporting, reversal and balance adjustments are redirected to FORM GSTR 3B. A recipient who availed input tax credit but fails to pay the supplier within the prescribed period must reverse the credit and pay interest in FORM GSTR 3B, with re availment permitted upon subsequent payment to the supplier. Several rules and forms are omitted and refund and electronic ledger references are adjusted. Notifications GST - States Fri, 07 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139500