https://www.taxtmi.com/notifications?id=146335 The amendments introduce risk-based biometric Aadhaar authentication, photograph capture and original-document verification for selected GST registration applicants, with corresponding physical verification of business premises. They require proportionate input tax credit reversal for unpaid supplier consideration and reversal of credit where the supplier does not furnish the corresponding return, while allowing re-availment after compliance. A return-reconciliation procedure requires taxpayers to pay or explain differences between outward-supply statements and periodic returns within seven days, failing which recovery may follow. The rules also expand unregistered-person refunds, e-commerce reporting, appeal withdrawal and prescribed GST forms. en-us Tue, 17 Jan 2023 00:00:00 +0530 Fri, 24 Jul 2026 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146335 The amendments introduce risk-based biometric Aadhaar authentication, photograph capture and original-document verification for selected GST registration applicants, with corresponding physical verification of business premises. They require proportionate input tax credit reversal for unpaid supplier consideration and reversal of credit where the supplier does not furnish the corresponding return, while allowing re-availment after compliance. A return-reconciliation procedure requires taxpayers to pay or explain differences between outward-supply statements and periodic returns within seven days, failing which recovery may follow. The rules also expand unregistered-person refunds, e-commerce reporting, appeal withdrawal and prescribed GST forms. Notifications GST - States Tue, 17 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146335