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    <title>Telangana Goods and Services Tax (Amendment) Rules, 2022.</title>
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    <description>Input tax credit on invoices or debit notes requiring outward-supply reporting may be availed only where the supplier has furnished the details in FORM GSTR-1 or through the invoice furnishing facility and those details have been communicated to the recipient in FORM GSTR-2B. Rule 144A establishes recovery of unpaid detention-related penalty through auction or e-auction of detained or seized goods or conveyances, subject to release on payment before auction notice and special treatment for perishable, hazardous, or depreciating goods. Provisional-attachment procedures prescribe service of the attachment order and FORM GST DRC-22A for objections.</description>
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