https://www.taxtmi.com/notifications?id=141906 Amendments revise rules on availment and communication of input tax credit, making self-assessed credit subject to prescribed conditions and requiring reversal with interest where supplier tax remains unpaid. Outward-supply reporting under section 37 is conditioned and may be blocked if prior periods' reports are missing, while substituted section 38 mandates auto-generated electronic statements of inward supplies categorising credits that may or may not be availed because of prescribed supplier behaviours or defaults. Several procedural deadlines and provisions (including omission of sections 42, 43 and 43A) are also altered. en-us Fri, 30 Sep 2022 00:00:00 +0530 Tue, 16 Apr 2024 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141906 Amendments revise rules on availment and communication of input tax credit, making self-assessed credit subject to prescribed conditions and requiring reversal with interest where supplier tax remains unpaid. Outward-supply reporting under section 37 is conditioned and may be blocked if prior periods' reports are missing, while substituted section 38 mandates auto-generated electronic statements of inward supplies categorising credits that may or may not be availed because of prescribed supplier behaviours or defaults. Several procedural deadlines and provisions (including omission of sections 42, 43 and 43A) are also altered. Notifications GST - States Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141906