https://www.taxtmi.com/notifications?id=146518 The amendments prescribe deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of electronic credit ledger amounts after deposit of erroneous refunds, and additional UPI and IMPS payment mechanisms. They establish the manner for calculating interest on delayed tax payment and wrongly availed and utilised input tax credit. Refund rules are revised for electricity exports, export valuation, shipping-bill mismatches and withheld integrated tax refunds. GSTR-3B, GSTR-9 and GSTR-9C reporting instructions and related GST forms are also updated. 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 prescribe deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of electronic credit ledger amounts after deposit of erroneous refunds, and additional UPI and IMPS payment mechanisms. They establish the manner for calculating interest on delayed tax payment and wrongly availed and utilised input tax credit. Refund rules are revised for electricity exports, export valuation, shipping-bill mismatches and withheld integrated tax refunds. GSTR-3B, GSTR-9 and GSTR-9C reporting instructions and related GST forms are also updated. Notifications GST - States Tue, 22 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146518