https://www.taxtmi.com/notifications?id=139585 Amendments require Aadhaar-based biometric authentication with in-person document verification at designated Facilitation Centres for applicants opting Aadhaar, allow specified State/UT exemptions, and auto-populate contact details from Income Tax-PAN linkage. New rule 37A mandates reversal of input tax credit by recipients where suppliers fail to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment if supplier later files; interest applies on failure to reverse. New rule 88C prescribes system-generated intimations (FORM GST DRC-01B) when GSTR-1/IFF liabilities exceed GSTR-3B, requiring payment or explanation within seven days, failing which recovery under section 79 follows. en-us Mon, 26 Dec 2022 00:00:00 +0530 Tue, 27 Dec 2022 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139585 Amendments require Aadhaar-based biometric authentication with in-person document verification at designated Facilitation Centres for applicants opting Aadhaar, allow specified State/UT exemptions, and auto-populate contact details from Income Tax-PAN linkage. New rule 37A mandates reversal of input tax credit by recipients where suppliers fail to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment if supplier later files; interest applies on failure to reverse. New rule 88C prescribes system-generated intimations (FORM GST DRC-01B) when GSTR-1/IFF liabilities exceed GSTR-3B, requiring payment or explanation within seven days, failing which recovery under section 79 follows. Notifications GST Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139585