https://www.taxtmi.com/notifications?id=146689 The amendments permit dropping registration-cancellation proceedings when all pending returns are furnished and tax, interest and late fee are fully paid; permit input tax credit on documents containing specified core particulars; revise adjusted total turnover for refund purposes; and impose bill-of-entry carriage and disclosure requirements for imported goods in transit. They also substitute FORM GST ITC-04 for job-work reporting and introduce annual returns in FORM GSTR-9 for regular taxpayers and FORM GSTR-9A for composition taxpayers, covering supplies, input tax credit, tax payments, adjustments, refunds, demands and late fees. en-us Mon, 22 Oct 2018 00:00:00 +0530 Fri, 21 Aug 2026 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146689 The amendments permit dropping registration-cancellation proceedings when all pending returns are furnished and tax, interest and late fee are fully paid; permit input tax credit on documents containing specified core particulars; revise adjusted total turnover for refund purposes; and impose bill-of-entry carriage and disclosure requirements for imported goods in transit. They also substitute FORM GST ITC-04 for job-work reporting and introduce annual returns in FORM GSTR-9 for regular taxpayers and FORM GSTR-9A for composition taxpayers, covering supplies, input tax credit, tax payments, adjustments, refunds, demands and late fees. Notifications GST - States Mon, 22 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146689