https://www.taxtmi.com/notifications?id=142057 Amendments require biometric Aadhaar authentication or biometric KYC at designated Facilitation Centres for completion of Form GST REG-01, extend officer processing timelines and provide for deemed approval on inaction, expand grounds for scrutiny to include improper input tax credit and discrepancies between GSTR-1 and returns, enable suspension of registration via Form GST REG-31 with a thirty-day explanation period and bar refunds during suspension, and impose restrictions on use of electronic credit ledger balances to discharge most output tax liability subject to specified exemptions and Commissioner discretion. en-us Fri, 29 Jan 2021 00:00:00 +0530 Tue, 28 May 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142057 Amendments require biometric Aadhaar authentication or biometric KYC at designated Facilitation Centres for completion of Form GST REG-01, extend officer processing timelines and provide for deemed approval on inaction, expand grounds for scrutiny to include improper input tax credit and discrepancies between GSTR-1 and returns, enable suspension of registration via Form GST REG-31 with a thirty-day explanation period and bar refunds during suspension, and impose restrictions on use of electronic credit ledger balances to discharge most output tax liability subject to specified exemptions and Commissioner discretion. Notifications GST - States Fri, 29 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142057