https://www.taxtmi.com/notifications?id=146337 The amendments strengthen return-filing compliance and revise input tax credit procedures. Registration may be cancelled for continuous non-furnishing of monthly returns for six months or quarterly returns for two tax periods. Input tax credit availed on supplies not paid within 180 days must be paid back with applicable interest through FORM GSTR-3B, subject to re-availment after payment. References to FORM GSTR-2 are removed, discontinued return-related rules and forms are omitted, and refund claims may include electronic cash ledger balances. en-us Fri, 02 Dec 2022 00:00:00 +0530 Fri, 24 Jul 2026 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146337 The amendments strengthen return-filing compliance and revise input tax credit procedures. Registration may be cancelled for continuous non-furnishing of monthly returns for six months or quarterly returns for two tax periods. Input tax credit availed on supplies not paid within 180 days must be paid back with applicable interest through FORM GSTR-3B, subject to re-availment after payment. References to FORM GSTR-2 are removed, discontinued return-related rules and forms are omitted, and refund claims may include electronic cash ledger balances. Notifications GST - States Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146337