https://www.taxtmi.com/notifications?id=140157 Amendments expand non compliance triggers to include prolonged non filing for monthly and quarterly filers, remove references to FORM GSTR 2, and require that where input tax credit is availed but the supplier is not paid within the statutory period the recipient must pay an amount equal to the credit with interest in GSTR 3B after the prescribed threshold; subsequent payment to the supplier permits re availment. Several rules and forms are omitted and reversal and refund reporting is realigned to entries in GSTR 3B. en-us Tue, 09 May 2023 00:00:00 +0530 Fri, 19 May 2023 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140157 Amendments expand non compliance triggers to include prolonged non filing for monthly and quarterly filers, remove references to FORM GSTR 2, and require that where input tax credit is availed but the supplier is not paid within the statutory period the recipient must pay an amount equal to the credit with interest in GSTR 3B after the prescribed threshold; subsequent payment to the supplier permits re availment. Several rules and forms are omitted and reversal and refund reporting is realigned to entries in GSTR 3B. Notifications GST - States Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140157