https://www.taxtmi.com/notifications?id=146496 Input tax credit is subject to electronically communicated credit details not being restricted and must be reversed with applicable interest where the supplier has not paid tax, with re-availment permitted after payment. The electronic statement identifies available and restricted credit, while prior matching mechanisms are removed. Outward-supply details and returns may not be furnished when prior compliance remains outstanding, subject to notified exceptions. The Government may cap the proportion of output tax liability discharged through the electronic credit ledger. Deadlines for credit, credit notes and specified compliance actions are shifted to 30 November. en-us Fri, 30 Sep 2022 00:00:00 +0530 Tue, 11 Aug 2026 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146496 Input tax credit is subject to electronically communicated credit details not being restricted and must be reversed with applicable interest where the supplier has not paid tax, with re-availment permitted after payment. The electronic statement identifies available and restricted credit, while prior matching mechanisms are removed. Outward-supply details and returns may not be furnished when prior compliance remains outstanding, subject to notified exceptions. The Government may cap the proportion of output tax liability discharged through the electronic credit ledger. Deadlines for credit, credit notes and specified compliance actions are shifted to 30 November. Notifications GST - States Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146496