https://www.taxtmi.com/notifications?id=147012 State GST amendments revise registration, electronic ledgers, interest and refund procedures. Registration suspension for specified grounds is deemed revoked when pending returns are filed if cancellation has not already occurred. Erroneous refunds repaid through the electronic cash ledger may be re-credited to the electronic credit ledger. UPI and IMPS are added as payment modes, and cash-ledger balances may be transferred to a distinct person under the same PAN where no unpaid liability exists. Interest rules distinguish delayed return filing, unpaid tax and wrongly availed and utilised input tax credit. Export refund procedures address electricity exports, export-value determination, return mismatches and risk-based withholding. en-us Tue, 05 Jul 2022 00:00:00 +0530 Mon, 21 Sep 2026 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147012 State GST amendments revise registration, electronic ledgers, interest and refund procedures. Registration suspension for specified grounds is deemed revoked when pending returns are filed if cancellation has not already occurred. Erroneous refunds repaid through the electronic cash ledger may be re-credited to the electronic credit ledger. UPI and IMPS are added as payment modes, and cash-ledger balances may be transferred to a distinct person under the same PAN where no unpaid liability exists. Interest rules distinguish delayed return filing, unpaid tax and wrongly availed and utilised input tax credit. Export refund procedures address electricity exports, export-value determination, return mismatches and risk-based withholding. Notifications GST - States Tue, 05 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147012