https://www.taxtmi.com/notifications?id=146651 The amendments strengthen GST registration and compliance through PAN-linked contact verification, biometric Aadhaar authentication and document verification for risk-identified applicants. They require reversal of input tax credit where suppliers fail to furnish corresponding returns, subject to later re-availment. Electronic reconciliation of differences between outward-supply statements and returns requires payment or explanation through FORM GST DRC-01B, with recovery consequences for unresolved differences. The changes also revise refund evidence for unregistered persons, appeal filing and withdrawal procedures, and GSTR-1 reporting for electronic commerce supplies. en-us Tue, 14 Feb 2023 00:00:00 +0530 Wed, 19 Aug 2026 10:26:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146651 The amendments strengthen GST registration and compliance through PAN-linked contact verification, biometric Aadhaar authentication and document verification for risk-identified applicants. They require reversal of input tax credit where suppliers fail to furnish corresponding returns, subject to later re-availment. Electronic reconciliation of differences between outward-supply statements and returns requires payment or explanation through FORM GST DRC-01B, with recovery consequences for unresolved differences. The changes also revise refund evidence for unregistered persons, appeal filing and withdrawal procedures, and GSTR-1 reporting for electronic commerce supplies. Notifications GST - States Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146651