https://www.taxtmi.com/article/detailed?id=10949 Amendments implement GST Council decisions introducing PAN-linked OTP registration verification, limiting Aadhaar biometric verification, procedural changes for cancellation of registration, and new rules requiring reversal and re availment of Input Tax Credit where suppliers do not pay tax. The rules prescribe how to reconcile differences between outward-supply statements and returns, time limits and procedures for taxpayer response, recovery of unpaid liabilities, e way bill requirements for certain goods, revised refund procedures for unregistered buyers, appeal withdrawal mechanisms, and adjustments to rates, exemptions and reverse charge applicability. en-us Fri, 06 Jan 2023 11:43:55 +0530 Fri, 06 Jan 2023 11:43:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10949 Amendments implement GST Council decisions introducing PAN-linked OTP registration verification, limiting Aadhaar biometric verification, procedural changes for cancellation of registration, and new rules requiring reversal and re availment of Input Tax Credit where suppliers do not pay tax. The rules prescribe how to reconcile differences between outward-supply statements and returns, time limits and procedures for taxpayer response, recovery of unpaid liabilities, e way bill requirements for certain goods, revised refund procedures for unregistered buyers, appeal withdrawal mechanisms, and adjustments to rates, exemptions and reverse charge applicability. Articles Goods and Services Tax - GST Fri, 06 Jan 2023 11:43:55 +0530 https://www.taxtmi.com/article/detailed?id=10949