https://www.taxtmi.com/notifications?id=139668 Amendments revise GST procedural rules by defining return filing defaults for monthly and quarterly filers, setting the effective date with retrospective operation from 1 October 2022, restructuring input tax credit reversal mechanics to require payment of availed credit plus interest in GSTR 3B after 180 days if supplier payment is not made (with re availment upon subsequent supplier payment), and omitting specified rules and forms while shifting certain reporting and reversal obligations into FORM GSTR 3B. en-us Fri, 23 Dec 2022 00:00:00 +0530 Mon, 16 Jan 2023 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139668 Amendments revise GST procedural rules by defining return filing defaults for monthly and quarterly filers, setting the effective date with retrospective operation from 1 October 2022, restructuring input tax credit reversal mechanics to require payment of availed credit plus interest in GSTR 3B after 180 days if supplier payment is not made (with re availment upon subsequent supplier payment), and omitting specified rules and forms while shifting certain reporting and reversal obligations into FORM GSTR 3B. Notifications GST - States Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139668