https://www.taxtmi.com/notifications?id=146518 The amendments provide deemed revocation of certain suspended registrations after pending returns are furnished; re-credit of the electronic credit ledger following repayment of erroneous refunds; and additional payment modes, including UPI and IMPS. They prescribe interest computation for delayed tax payments and wrongly availed and utilised input tax credit. Refund rules are revised for electricity exports, export valuation, integrated tax refund withholding and electronic transmission of deemed refund applications. FORM GSTR-3B, annual return, reconciliation statement, refund and payment forms are updated for separate electronic commerce operator reporting, input tax credit disclosures and revised compliance requirements. en-us Tue, 22 Aug 2023 00:00:00 +0530 Sat, 08 Aug 2026 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146518 The amendments provide deemed revocation of certain suspended registrations after pending returns are furnished; re-credit of the electronic credit ledger following repayment of erroneous refunds; and additional payment modes, including UPI and IMPS. They prescribe interest computation for delayed tax payments and wrongly availed and utilised input tax credit. Refund rules are revised for electricity exports, export valuation, integrated tax refund withholding and electronic transmission of deemed refund applications. FORM GSTR-3B, annual return, reconciliation statement, refund and payment forms are updated for separate electronic commerce operator reporting, input tax credit disclosures and revised compliance requirements. Notifications GST - States Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146518