https://www.taxtmi.com/notifications?id=147223 Input tax credit is available only where supplier-furnished invoice or debit-note details are reflected in outward-supplies reporting and communicated to the recipient in FORM GSTR-2B. Goods or conveyances detained in transit may be sold through auction where the applicable penalty remains unpaid after the prescribed period, subject to inventory, valuation, notice, bidding, payment, and release procedures. Sale proceeds are applied to recovery costs, penalty or dues, and other GST liabilities before any balance is returned. Provisional attachment orders must be communicated to the affected person, who may file objections in FORM GST DRC-22A. en-us Thu, 30 Dec 2021 00:00:00 +0530 Thu, 08 Oct 2026 11:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147223 Input tax credit is available only where supplier-furnished invoice or debit-note details are reflected in outward-supplies reporting and communicated to the recipient in FORM GSTR-2B. Goods or conveyances detained in transit may be sold through auction where the applicable penalty remains unpaid after the prescribed period, subject to inventory, valuation, notice, bidding, payment, and release procedures. Sale proceeds are applied to recovery costs, penalty or dues, and other GST liabilities before any balance is returned. Provisional attachment orders must be communicated to the affected person, who may file objections in FORM GST DRC-22A. Notifications GST - States Thu, 30 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147223