https://www.taxtmi.com/notifications?id=144613 The Act expands defined terms including a new unique identification marking, omits certain sub-sections in sections 12 and 13, clarifies "plant and machinery" retrospectively, tightens credit note and input tax reversal interaction, replaces "auto-generated statement" language with broader "statement" requirements, adds conditions on time limits, mandates upfront deposits for appeals against penalty-only orders, creates a monetary penalty for contraventions related to section 148A, and establishes a track and trace framework requiring affixation of unique markings, recordkeeping, disclosures and prescribed payments; Schedule III is also amended with retrospective effects for specified supplies. en-us Thu, 16 Oct 2025 00:00:00 +0530 Fri, 02 Jan 2026 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=144613 The Act expands defined terms including a new unique identification marking, omits certain sub-sections in sections 12 and 13, clarifies "plant and machinery" retrospectively, tightens credit note and input tax reversal interaction, replaces "auto-generated statement" language with broader "statement" requirements, adds conditions on time limits, mandates upfront deposits for appeals against penalty-only orders, creates a monetary penalty for contraventions related to section 148A, and establishes a track and trace framework requiring affixation of unique markings, recordkeeping, disclosures and prescribed payments; Schedule III is also amended with retrospective effects for specified supplies. Notifications GST - States Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/notifications?id=144613