https://www.taxtmi.com/notifications?id=146340 The amendments provide for deemed revocation of suspended registration after pending returns are furnished, electronic credit ledger re-credit on repayment of erroneous refunds, and expanded payment and cash-ledger transfer mechanisms. They prescribe interest calculation for delayed tax payment and wrongly availed and utilised input tax credit. Refund rules are revised for exports, including electricity exports, export valuation, withheld refund claims and electronic processing. FORM GSTR-3B, annual return, reconciliation statement and related payment, refund and transfer forms are updated for revised reporting and compliance requirements. en-us Fri, 15 Jul 2022 00:00:00 +0530 Thu, 23 Jul 2026 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146340 The amendments provide for deemed revocation of suspended registration after pending returns are furnished, electronic credit ledger re-credit on repayment of erroneous refunds, and expanded payment and cash-ledger transfer mechanisms. They prescribe interest calculation for delayed tax payment and wrongly availed and utilised input tax credit. Refund rules are revised for exports, including electricity exports, export valuation, withheld refund claims and electronic processing. FORM GSTR-3B, annual return, reconciliation statement and related payment, refund and transfer forms are updated for revised reporting and compliance requirements. Notifications GST - States Fri, 15 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146340