https://www.taxtmi.com/notifications?id=142658 The amendment mandates Aadhaar-based authentication (with biometric, photograph and original-document verification at Facilitation Centres) for most GST registrations and introduces an enrolment form for unregistered persons. It inserts FORM GSTR-1A to permit amendment or addition of outward-supply details for the current tax period before filing FORM GSTR-3B, ensures those amendments feed into recipients' auto-drafted ITC statements, revises ISD distribution rules for monthly, pro rata and category-specific credit allocation, and adds/refines refund, appellate and payment adjustment procedures with multiple new and revised GST forms. en-us Wed, 21 Aug 2024 00:00:00 +0530 Wed, 23 Oct 2024 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142658 The amendment mandates Aadhaar-based authentication (with biometric, photograph and original-document verification at Facilitation Centres) for most GST registrations and introduces an enrolment form for unregistered persons. It inserts FORM GSTR-1A to permit amendment or addition of outward-supply details for the current tax period before filing FORM GSTR-3B, ensures those amendments feed into recipients' auto-drafted ITC statements, revises ISD distribution rules for monthly, pro rata and category-specific credit allocation, and adds/refines refund, appellate and payment adjustment procedures with multiple new and revised GST forms. Notifications GST - States Wed, 21 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142658