https://www.taxtmi.com/article/detailed?id=10901 CBIC extended GSTR 1 filing for certain Tamil Nadu districts and warned delayed filings will not populate auto generated credit statements; taxpayers should take ITC via supplier records. The GST Council recommended proportionate reversal of ITC where suppliers remain unpaid, insertion of Rule 37A for reversal and re availment mechanics, multiple rate and classification changes, and decriminalization measures narrowing prosecution triggers, reducing compounding, and removing specified offences from criminal sanction while retaining criminality for fake invoice fraud. Implementation depends on forthcoming notifications, rules and circulars. en-us Sat, 24 Dec 2022 12:50:33 +0530 Sat, 24 Dec 2022 12:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10901 CBIC extended GSTR 1 filing for certain Tamil Nadu districts and warned delayed filings will not populate auto generated credit statements; taxpayers should take ITC via supplier records. The GST Council recommended proportionate reversal of ITC where suppliers remain unpaid, insertion of Rule 37A for reversal and re availment mechanics, multiple rate and classification changes, and decriminalization measures narrowing prosecution triggers, reducing compounding, and removing specified offences from criminal sanction while retaining criminality for fake invoice fraud. Implementation depends on forthcoming notifications, rules and circulars. Articles Goods and Services Tax - GST Sat, 24 Dec 2022 12:50:33 +0530 https://www.taxtmi.com/article/detailed?id=10901