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    <title>RECENT DEVELOPMENTS IN GST</title>
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    <description>Further extension of the time limit to issue orders under Section 73 of the CGST Act has been notified for specified past financial years, setting new cut-off dates to enable completion of adjudication and recovery proceedings. Separately, the Principal Bench of the GST Appellate Tribunal has been constituted in New Delhi. GSTN has implemented administrative changes including addition of two banks for payments, GTA Annexure V/VI online functionalities for forward/reverse charge options, and extension of reporting and amendment windows for ITC reversal opening balances.</description>
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