https://www.taxtmi.com/notifications?id=147365 Punjab GST registration procedures require PAN-linked contact verification through separate one-time passwords, while risk-identified Aadhaar-authenticated applicants must complete biometric authentication, photograph capture and original-document verification at a Facilitation Centre. Input tax credit must be reversed where the supplier fails to furnish the corresponding GSTR-3B by the prescribed deadline, with re-availment permitted after subsequent filing. Differences between GSTR-1 or Invoice Furnishing Facility liability and GSTR-3B liability trigger electronic intimation, payment or explanation requirements, possible recovery, and restrictions on subsequent outward-supply reporting. GSTR-1 is expanded for supplies made through e-commerce operators. en-us Tue, 09 May 2023 00:00:00 +0530 Fri, 16 Oct 2026 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147365 Punjab GST registration procedures require PAN-linked contact verification through separate one-time passwords, while risk-identified Aadhaar-authenticated applicants must complete biometric authentication, photograph capture and original-document verification at a Facilitation Centre. Input tax credit must be reversed where the supplier fails to furnish the corresponding GSTR-3B by the prescribed deadline, with re-availment permitted after subsequent filing. Differences between GSTR-1 or Invoice Furnishing Facility liability and GSTR-3B liability trigger electronic intimation, payment or explanation requirements, possible recovery, and restrictions on subsequent outward-supply reporting. GSTR-1 is expanded for supplies made through e-commerce operators. Notifications GST - States Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147365