https://www.taxtmi.com/notifications?id=147374 Input tax credit is made conditional on the absence of restrictions in electronically communicated credit details. An auto-generated input tax credit statement must distinguish available credit from unavailable credit based on prescribed supplier-risk indicators. Credit relating to supplier-unpaid tax must be reversed with applicable interest and may be re-availed once tax is paid. Return filing may be barred where prior returns or outward-supply details remain unfiled, subject to notified exceptions. The Government may cap the proportion of output tax liability discharged through the electronic credit ledger. en-us Thu, 20 Oct 2022 00:00:00 +0530 Sat, 17 Oct 2026 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147374 Input tax credit is made conditional on the absence of restrictions in electronically communicated credit details. An auto-generated input tax credit statement must distinguish available credit from unavailable credit based on prescribed supplier-risk indicators. Credit relating to supplier-unpaid tax must be reversed with applicable interest and may be re-availed once tax is paid. Return filing may be barred where prior returns or outward-supply details remain unfiled, subject to notified exceptions. The Government may cap the proportion of output tax liability discharged through the electronic credit ledger. Notifications GST - States Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147374