https://www.taxtmi.com/article/detailed?id=12828 Amendments tighten input tax credit eligibility by restricting claim windows and permitting credit after revocation of cancelled registration subject to specified filing timelines; require invoices for supplies received from suppliers treated as "not registered" within a prescribed period; mandate monthly electronic TDS returns even when no deductions occur; bar refunds of unutilized input tax credit where zero rated goods are subject to export duty; and introduce a scheme for conditional waiver of interest and penalty for certain historic tax demands provided full tax is paid and procedural conditions are satisfied. en-us Sat, 27 Jul 2024 09:58:56 +0530 Sat, 27 Jul 2024 09:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12828 Amendments tighten input tax credit eligibility by restricting claim windows and permitting credit after revocation of cancelled registration subject to specified filing timelines; require invoices for supplies received from suppliers treated as "not registered" within a prescribed period; mandate monthly electronic TDS returns even when no deductions occur; bar refunds of unutilized input tax credit where zero rated goods are subject to export duty; and introduce a scheme for conditional waiver of interest and penalty for certain historic tax demands provided full tax is paid and procedural conditions are satisfied. Articles Budget - Tax Proposals Sat, 27 Jul 2024 09:58:56 +0530 https://www.taxtmi.com/article/detailed?id=12828