https://www.taxtmi.com/notifications?id=140352 The amendment requires biometric-based Aadhaar authentication, photographic capture and verification of original documents at notified Facilitation Centres for Aadhaar-identified GST applicants, and provides for reversal of input tax credit where the supplier fails to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment permitted upon the supplier filing; it also establishes a system-generated intimation (FORM GST DRC-01B) for differences between FORM GSTR-1/IFF and FORM GSTR-3B, requiring payment via FORM GST DRC-03 or an explanation within seven days, failing which recovery follows. en-us Tue, 30 May 2023 00:00:00 +0530 Tue, 27 Jun 2023 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140352 The amendment requires biometric-based Aadhaar authentication, photographic capture and verification of original documents at notified Facilitation Centres for Aadhaar-identified GST applicants, and provides for reversal of input tax credit where the supplier fails to file corresponding FORM GSTR-3B by the prescribed cut-off, with re availment permitted upon the supplier filing; it also establishes a system-generated intimation (FORM GST DRC-01B) for differences between FORM GSTR-1/IFF and FORM GSTR-3B, requiring payment via FORM GST DRC-03 or an explanation within seven days, failing which recovery follows. Notifications GST - States Tue, 30 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140352