https://www.taxtmi.com/notifications?id=140919 Amendments add Rule 37A mandating reversal of input tax credit where the supplier has not filed the corresponding FORM GSTR-3B by the stipulated cutoff and permitting re availment if the supplier later files; introduce Rule 88C requiring system intimation (FORM GST DRC-01B) when outward-supply declarations exceed GSTR-3B liability and prescribing payment or explanation via FORM GST DRC-03/Part B within a short period with recovery under section 79 for non-compliance; substitute Rule 109 and insert Rule 109C to standardise appeal filing, acknowledgments and withdrawal; and revise multiple forms and GSTR-1 tables to capture e commerce reporting, invoice particulars, refund documentation and PAN-linked verification. en-us Wed, 20 Sep 2023 00:00:00 +0530 Wed, 11 Oct 2023 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=140919 Amendments add Rule 37A mandating reversal of input tax credit where the supplier has not filed the corresponding FORM GSTR-3B by the stipulated cutoff and permitting re availment if the supplier later files; introduce Rule 88C requiring system intimation (FORM GST DRC-01B) when outward-supply declarations exceed GSTR-3B liability and prescribing payment or explanation via FORM GST DRC-03/Part B within a short period with recovery under section 79 for non-compliance; substitute Rule 109 and insert Rule 109C to standardise appeal filing, acknowledgments and withdrawal; and revise multiple forms and GSTR-1 tables to capture e commerce reporting, invoice particulars, refund documentation and PAN-linked verification. Notifications GST - States Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=140919