https://www.taxtmi.com/notifications?id=140340 The amendment revises compliance categories, removes references to FORM GSTR 2, shifts reporting and reversal of input tax credit to FORM GSTR 3B, and prescribes that a registered person who avails input tax credit but fails to pay the supplier within the statutory period must pay an amount equal to that credit with interest through FORM GSTR 3B, while permitting re availment of the credit upon subsequent payment to the supplier. en-us Tue, 30 May 2023 00:00:00 +0530 Fri, 23 Jun 2023 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140340 The amendment revises compliance categories, removes references to FORM GSTR 2, shifts reporting and reversal of input tax credit to FORM GSTR 3B, and prescribes that a registered person who avails input tax credit but fails to pay the supplier within the statutory period must pay an amount equal to that credit with interest through FORM GSTR 3B, while permitting re availment of the credit upon subsequent payment to the supplier. Notifications GST - States Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140340