https://www.taxtmi.com/notifications?id=146650 The amendment requires registered persons to furnish bank-account details within the prescribed period and restricts FORM GSTR-1 filing or invoice furnishing facility access for non-compliance. Registration may be suspended for significant return-data anomalies or breach of bank-account requirements. Rule 88D introduces electronic intimation in FORM GST DRC-01C where input tax credit availed in FORM GSTR-3B exceeds credit reflected in FORM GSTR-2B beyond prescribed thresholds, requiring payment with interest or a reasoned response within seven days. Unresolved differences may be subjected to demand proceedings. en-us Tue, 17 Oct 2023 00:00:00 +0530 Wed, 19 Aug 2026 10:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146650 The amendment requires registered persons to furnish bank-account details within the prescribed period and restricts FORM GSTR-1 filing or invoice furnishing facility access for non-compliance. Registration may be suspended for significant return-data anomalies or breach of bank-account requirements. Rule 88D introduces electronic intimation in FORM GST DRC-01C where input tax credit availed in FORM GSTR-3B exceeds credit reflected in FORM GSTR-2B beyond prescribed thresholds, requiring payment with interest or a reasoned response within seven days. Unresolved differences may be subjected to demand proceedings. Notifications GST - States Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146650