https://www.taxtmi.com/notifications?id=146380 The amendments strengthen GST return and input tax credit compliance by permitting registration cancellation for sustained return defaults and requiring reversal of credit with interest where supplier payment is not made within 180 days. Credit may be reavailed after payment. References to FORM GSTR-2 are removed, specified credit reversals are routed through FORM GSTR-3B, and obsolete return rules and forms are omitted. Refund applications may include electronic cash ledger balances, while export-related refund compliance is linked to FORM GSTR-3B. en-us Wed, 28 Sep 2022 00:00:00 +0530 Fri, 24 Jul 2026 18:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146380 The amendments strengthen GST return and input tax credit compliance by permitting registration cancellation for sustained return defaults and requiring reversal of credit with interest where supplier payment is not made within 180 days. Credit may be reavailed after payment. References to FORM GSTR-2 are removed, specified credit reversals are routed through FORM GSTR-3B, and obsolete return rules and forms are omitted. Refund applications may include electronic cash ledger balances, while export-related refund compliance is linked to FORM GSTR-3B. Notifications GST - States Wed, 28 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146380