https://www.taxtmi.com/notifications?id=143547 The Act inserts a defined unique identification marking, introduces a track and trace scheme (Section 148A) empowering notification of goods and persons, mandating affixation of unique markings, electronic storage and reporting of specified information, and requires payment for the system; it adds a dedicated penalty (122B) for contravention in addition to existing penalties. It clarifies "plant and machinery", modifies statement and return language, tightens input tax credit reversal and credit-note provisos, imposes appeal pre-deposit conditions for penalty-only orders, and amends Schedule III to address SEZ/FTWZ warehouse supplies. en-us Tue, 29 Apr 2025 00:00:00 +0530 Thu, 01 May 2025 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=143547 The Act inserts a defined unique identification marking, introduces a track and trace scheme (Section 148A) empowering notification of goods and persons, mandating affixation of unique markings, electronic storage and reporting of specified information, and requires payment for the system; it adds a dedicated penalty (122B) for contravention in addition to existing penalties. It clarifies "plant and machinery", modifies statement and return language, tightens input tax credit reversal and credit-note provisos, imposes appeal pre-deposit conditions for penalty-only orders, and amends Schedule III to address SEZ/FTWZ warehouse supplies. Notifications GST - States Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=143547