https://www.taxtmi.com/notifications?id=141876 The amendments condition availment of input-tax credit on supplier furnishing invoice/debit-note details in the outward-supply statement or via the invoice furnishing facility and on communication of those details to the recipient through Form GSTR-2B; they also create a detailed recovery-by-sale framework for unpaid penalties, prescribe appropriation of auction proceeds, require attested invoices for refunds where UIN is missing, extend certain annual return deadlines, and revise attachment and notice forms and procedures. en-us Wed, 10 May 2023 00:00:00 +0530 Wed, 10 Apr 2024 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141876 The amendments condition availment of input-tax credit on supplier furnishing invoice/debit-note details in the outward-supply statement or via the invoice furnishing facility and on communication of those details to the recipient through Form GSTR-2B; they also create a detailed recovery-by-sale framework for unpaid penalties, prescribe appropriation of auction proceeds, require attested invoices for refunds where UIN is missing, extend certain annual return deadlines, and revise attachment and notice forms and procedures. Notifications GST - States Wed, 10 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141876