https://www.taxtmi.com/notifications?id=139765 Amendments require Aadhaar biometric authentication and PAN-linked OTP verification for certain registrations, physical document and photograph verification at Facilitation Centres, and allow State exemptions. They impose reversal of input tax credit where suppliers fail to file corresponding GSTR-3B by 30 September, with re availment if supplier later files; and establish FORM GST DRC-01B/DRC-03 procedures to notify and recover differences between GSTR-1/IFF and GSTR-3B. Additional changes tighten e-commerce invoice and reporting requirements, refund documentation for unregistered persons, electronic ledger update via RBI e-Scroll, and introduce multiple substituted and new forms for registration, returns, appeals and payments. en-us Mon, 26 Dec 2022 00:00:00 +0530 Sat, 04 Feb 2023 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=139765 Amendments require Aadhaar biometric authentication and PAN-linked OTP verification for certain registrations, physical document and photograph verification at Facilitation Centres, and allow State exemptions. They impose reversal of input tax credit where suppliers fail to file corresponding GSTR-3B by 30 September, with re availment if supplier later files; and establish FORM GST DRC-01B/DRC-03 procedures to notify and recover differences between GSTR-1/IFF and GSTR-3B. Additional changes tighten e-commerce invoice and reporting requirements, refund documentation for unregistered persons, electronic ledger update via RBI e-Scroll, and introduce multiple substituted and new forms for registration, returns, appeals and payments. Notifications GST - States Mon, 26 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139765