https://www.taxtmi.com/notifications?id=142894 The amendment formalises electronic compliance mechanisms: bank-account details must be furnished on the common portal within thirty days or before filing outward-supply details; registration may be suspended where return data and Form GSTR-1/Form GSTR-2B analysis show significant anomalies or rule 10A contraventions, with a thirty-day show-cause opportunity and suspension revoked on compliance; and a new rule prescribes system-generated intimations (Form GST DRC-01C) for differences between input-tax credit claimed in Form GSTR-3B and that available in Form GSTR-2B, requiring payment via Form GST DRC-03 with interest or an electronic explanation, failing which amounts become demandable under sections 73/74. en-us Wed, 14 Feb 2024 00:00:00 +0530 Wed, 11 Dec 2024 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=142894 The amendment formalises electronic compliance mechanisms: bank-account details must be furnished on the common portal within thirty days or before filing outward-supply details; registration may be suspended where return data and Form GSTR-1/Form GSTR-2B analysis show significant anomalies or rule 10A contraventions, with a thirty-day show-cause opportunity and suspension revoked on compliance; and a new rule prescribes system-generated intimations (Form GST DRC-01C) for differences between input-tax credit claimed in Form GSTR-3B and that available in Form GSTR-2B, requiring payment via Form GST DRC-03 with interest or an electronic explanation, failing which amounts become demandable under sections 73/74. Notifications GST - States Wed, 14 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=142894