https://www.taxtmi.com/notifications?id=146609 Input tax credit for relevant invoices or debit notes may be availed only where supplier details are furnished in FORM GSTR-1 or through the invoice furnishing facility and communicated to the recipient in FORM GSTR-2B. A new recovery procedure permits sale or disposal of detained or seized goods or conveyance where penalty remains unpaid, subject to auction notice, payment safeguards, special treatment for perishable or hazardous goods, and stay on appeal in specified cases. The amendments also revise annual-compliance deadlines, refund documentation, disposal of sale proceeds, provisional attachment objections, and related GST forms. en-us Sat, 01 Jan 2022 00:00:00 +0530 Fri, 14 Aug 2026 11:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146609 Input tax credit for relevant invoices or debit notes may be availed only where supplier details are furnished in FORM GSTR-1 or through the invoice furnishing facility and communicated to the recipient in FORM GSTR-2B. A new recovery procedure permits sale or disposal of detained or seized goods or conveyance where penalty remains unpaid, subject to auction notice, payment safeguards, special treatment for perishable or hazardous goods, and stay on appeal in specified cases. The amendments also revise annual-compliance deadlines, refund documentation, disposal of sale proceeds, provisional attachment objections, and related GST forms. Notifications GST - States Sat, 01 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146609