https://www.taxtmi.com/article/detailed?id=16938 The article discusses GST measures intended to facilitate second appeals and reduce litigation, including an extended filing deadline and a GSTAT portal token mechanism allowing an intended appellant to file within the stated validity period. It also describes a proposal to address difficulties concerning the input tax credit condition relating to receipt of supplies, subject to GST Council approval and notification. The article refers to a Tripura High Court view that statutory timelines for notices and adjudication remain governed by the original provisions and are not extended merely because the annual-return filing period was extended. It proposes higher registration thresholds and removal of specified input tax credit restrictions affecting construction and residential housing. en-us Tue, 14 Jul 2026 21:42:21 +0530 Tue, 14 Jul 2026 21:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16938 The article discusses GST measures intended to facilitate second appeals and reduce litigation, including an extended filing deadline and a GSTAT portal token mechanism allowing an intended appellant to file within the stated validity period. It also describes a proposal to address difficulties concerning the input tax credit condition relating to receipt of supplies, subject to GST Council approval and notification. The article refers to a Tripura High Court view that statutory timelines for notices and adjudication remain governed by the original provisions and are not extended merely because the annual-return filing period was extended. It proposes higher registration thresholds and removal of specified input tax credit restrictions affecting construction and residential housing. Articles Goods and Services Tax - GST Tue, 14 Jul 2026 21:42:21 +0530 https://www.taxtmi.com/article/detailed?id=16938