https://www.taxtmi.com/notifications?id=146594 GST rule amendments provide for deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of the electronic credit ledger after repayment of erroneous refunds through the electronic cash ledger, and UPI and IMPS payment modes. They prescribe interest calculation on delayed tax payments, revise export refund procedures including electricity exports and withheld refunds, and update GSTR-3B, annual return, reconciliation, payment and refund forms. Reporting is clarified for electronic commerce operator supplies, input tax credit reversals and reclaimed credit. en-us Sat, 16 Jul 2022 00:00:00 +0530 Thu, 13 Aug 2026 17:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146594 GST rule amendments provide for deemed revocation of specified registration suspensions upon furnishing pending returns, re-credit of the electronic credit ledger after repayment of erroneous refunds through the electronic cash ledger, and UPI and IMPS payment modes. They prescribe interest calculation on delayed tax payments, revise export refund procedures including electricity exports and withheld refunds, and update GSTR-3B, annual return, reconciliation, payment and refund forms. Reporting is clarified for electronic commerce operator supplies, input tax credit reversals and reclaimed credit. Notifications GST - States Sat, 16 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146594