https://www.taxtmi.com/circulars?id=66098 The Council approved Law Committee recommendations to require Aadhaar authentication for specific existing registrations (refund and revocation eligibility), designate www.gst.gov.in as the Common GST Electronic Portal retrospectively, tighten ITC availment by aligning claims with portal data (GSTR-2B and amended rule 36(4)), enforce sequential filing and auto-population of late fees for GSTR-1 via GSTR-3B, permit conditional transfer of CGST/IGST cash ledger balances between distinct persons, clarify interest applicability on ineligible ITC availed and utilised with retrospective effect, and adopt multiple refund, filing-frequency and fitment measures while deferring wide restriction of the IGST refund route to avoid exporter disruption. en-us Fri, 17 Sep 2021 00:00:00 +0530 Sat, 17 Dec 2022 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=66098 The Council approved Law Committee recommendations to require Aadhaar authentication for specific existing registrations (refund and revocation eligibility), designate www.gst.gov.in as the Common GST Electronic Portal retrospectively, tighten ITC availment by aligning claims with portal data (GSTR-2B and amended rule 36(4)), enforce sequential filing and auto-population of late fees for GSTR-1 via GSTR-3B, permit conditional transfer of CGST/IGST cash ledger balances between distinct persons, clarify interest applicability on ineligible ITC availed and utilised with retrospective effect, and adopt multiple refund, filing-frequency and fitment measures while deferring wide restriction of the IGST refund route to avoid exporter disruption. Circulars GST Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66098