https://www.taxtmi.com/notifications?id=145447 The amendment inserts a deemed-supply clause for transactions between certain persons and their members or constituents, revises input tax credit conditions, substitutes the annual return provision, and modifies interest on delayed tax payment. It also changes provisional attachment, appeal requirements for detention or seizure orders, and the penalty and release framework for detained goods and conveyances. Further changes substitute the power to call for information, require an opportunity of hearing before use of proceedings material, and omit a Schedule II entry retrospectively. en-us Tue, 14 Sep 2021 00:00:00 +0530 Mon, 25 May 2026 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=145447 The amendment inserts a deemed-supply clause for transactions between certain persons and their members or constituents, revises input tax credit conditions, substitutes the annual return provision, and modifies interest on delayed tax payment. It also changes provisional attachment, appeal requirements for detention or seizure orders, and the penalty and release framework for detained goods and conveyances. Further changes substitute the power to call for information, require an opportunity of hearing before use of proceedings material, and omit a Schedule II entry retrospectively. Notifications GST - States Tue, 14 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=145447