https://www.taxtmi.com/notifications?id=141935 The Act revises timelines and compliance conditions, substitutes section 38 to require an auto-generated statement communicating details of inward supplies and input tax credit to recipients, omits matching provisions (sections 42, 43 and 43A), conditions furnishing of outward-supply details on prior compliance while permitting exceptions by notification, and recalibrates availment, reversal and interest rules for input tax credit subject to prescribed conditions, restrictions and notification by the Government on Council recommendation. en-us Wed, 14 Jun 2023 00:00:00 +0530 Wed, 24 Apr 2024 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=141935 The Act revises timelines and compliance conditions, substitutes section 38 to require an auto-generated statement communicating details of inward supplies and input tax credit to recipients, omits matching provisions (sections 42, 43 and 43A), conditions furnishing of outward-supply details on prior compliance while permitting exceptions by notification, and recalibrates availment, reversal and interest rules for input tax credit subject to prescribed conditions, restrictions and notification by the Government on Council recommendation. Notifications GST - States Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=141935