https://www.taxtmi.com/article/detailed?id=10931 Amendments clarify Electronic Cash Ledger updates where bank debits occur without Challan Identification Number communication, permitting use of RBI e-Scrolls when details match portal challans, and require Form GST PMT-07 representation to banks. A new Rule 88C mandates portal intimation via Form GST DRC-01B when tax reported in outward-supply filings exceeds GSTR-3B by Council-prescribed thresholds, obliging the registered person to pay the differential with interest through Form GST DRC-03 or explain the variance within seven days, failing which recovery procedures apply. en-us Mon, 02 Jan 2023 12:12:46 +0530 Mon, 02 Jan 2023 12:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10931 Amendments clarify Electronic Cash Ledger updates where bank debits occur without Challan Identification Number communication, permitting use of RBI e-Scrolls when details match portal challans, and require Form GST PMT-07 representation to banks. A new Rule 88C mandates portal intimation via Form GST DRC-01B when tax reported in outward-supply filings exceeds GSTR-3B by Council-prescribed thresholds, obliging the registered person to pay the differential with interest through Form GST DRC-03 or explain the variance within seven days, failing which recovery procedures apply. Articles Goods and Services Tax - GST Mon, 02 Jan 2023 12:12:46 +0530 https://www.taxtmi.com/article/detailed?id=10931