https://www.taxtmi.com/notifications?id=146817 Delhi GST amendments introduce a three-year limitation for furnishing outward-supply details, returns, annual returns and electronic-commerce operator statements, subject to notified relaxations. Input tax credit is blocked for goods or services used for corporate social responsibility obligations, and payment-related credit conditions are revised. Registration cancellation revocation, delayed-refund interest and best-judgment assessment procedures are modified. The framework also revises appellate tribunal arrangements, electronic-commerce operator penalties, compounding rules, consent-based sharing of taxpayer information, and retrospective Schedule III treatment with a bar on refunds of tax already collected. en-us Thu, 11 Jan 2024 00:00:00 +0530 Thu, 03 Sep 2026 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146817 Delhi GST amendments introduce a three-year limitation for furnishing outward-supply details, returns, annual returns and electronic-commerce operator statements, subject to notified relaxations. Input tax credit is blocked for goods or services used for corporate social responsibility obligations, and payment-related credit conditions are revised. Registration cancellation revocation, delayed-refund interest and best-judgment assessment procedures are modified. The framework also revises appellate tribunal arrangements, electronic-commerce operator penalties, compounding rules, consent-based sharing of taxpayer information, and retrospective Schedule III treatment with a bar on refunds of tax already collected. Notifications GST - States Thu, 11 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146817