https://www.taxtmi.com/notifications?id=146341 Input tax credit may be availed only where supplier-furnished invoice or debit-note details are communicated in FORM GSTR-2B. The amendment creates a procedure for auction or e-auction of goods or conveyance detained or seized in transit where penalty remains unpaid, with safeguards concerning notice, payment, re-auction, appeals, and perishable or hazardous goods. It also prescribes appropriation of sale proceeds, updates provisional attachment procedures, introduces FORM GST DRC-22A for objections, and revises related recovery, attachment, auction, and appeal forms. en-us Tue, 04 Jan 2022 00:00:00 +0530 Thu, 23 Jul 2026 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146341 Input tax credit may be availed only where supplier-furnished invoice or debit-note details are communicated in FORM GSTR-2B. The amendment creates a procedure for auction or e-auction of goods or conveyance detained or seized in transit where penalty remains unpaid, with safeguards concerning notice, payment, re-auction, appeals, and perishable or hazardous goods. It also prescribes appropriation of sale proceeds, updates provisional attachment procedures, introduces FORM GST DRC-22A for objections, and revises related recovery, attachment, auction, and appeal forms. Notifications GST - States Tue, 04 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146341