https://www.taxtmi.com/notifications?id=146705 The amendments revise GST registration, electronic-document and refund procedures, require notice and hearing before adverse revision, and prescribe demand summaries. They restrict e-way bill information where prescribed return-filing defaults continue, subject to Commissioner's permission and hearing safeguards. Substituted refund forms prescribe claim grounds, statements, declarations and repayment undertakings. Substituted annual return and reconciliation forms require reporting and reconciliation of supplies, input tax credit, tax payments, refunds, demands and annual financial-statement differences; additional liability declared through annual returns or reconciliation statements may be paid through FORM DRC-03 using the electronic cash ledger. en-us Wed, 03 Jan 2018 00:00:00 +0530 Sat, 22 Aug 2026 12:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146705 The amendments revise GST registration, electronic-document and refund procedures, require notice and hearing before adverse revision, and prescribe demand summaries. They restrict e-way bill information where prescribed return-filing defaults continue, subject to Commissioner's permission and hearing safeguards. Substituted refund forms prescribe claim grounds, statements, declarations and repayment undertakings. Substituted annual return and reconciliation forms require reporting and reconciliation of supplies, input tax credit, tax payments, refunds, demands and annual financial-statement differences; additional liability declared through annual returns or reconciliation statements may be paid through FORM DRC-03 using the electronic cash ledger. Notifications GST - States Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146705