https://www.taxtmi.com/notifications?id=146331 The amendments strengthen GST registration and return compliance by requiring timely furnishing of bank-account details, permitting suspension for specified registration non-compliance or material return discrepancies, and restricting GSTR-1 filing in prescribed cases. Rule 88D introduces electronic intimation and response procedures for excess input tax credit availed in GSTR-3B over GSTR-2B. The rules also establish e-way-bill requirements for specified intra-State movement of gold and precious stones, introduce recovery intimation for unpaid recoverable amounts, revise compounding and consent-based information sharing, and update refund, appeal, annual-return and statutory-form requirements. en-us Mon, 18 Sep 2023 00:00:00 +0530 Fri, 17 Jul 2026 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146331 The amendments strengthen GST registration and return compliance by requiring timely furnishing of bank-account details, permitting suspension for specified registration non-compliance or material return discrepancies, and restricting GSTR-1 filing in prescribed cases. Rule 88D introduces electronic intimation and response procedures for excess input tax credit availed in GSTR-3B over GSTR-2B. The rules also establish e-way-bill requirements for specified intra-State movement of gold and precious stones, introduce recovery intimation for unpaid recoverable amounts, revise compounding and consent-based information sharing, and update refund, appeal, annual-return and statutory-form requirements. Notifications GST - States Mon, 18 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146331