Input tax credit restriction: ITC allowed only where supplier details appear in GSTR 2B, altering claim and compliance rules.
The amendment conditions entitlement to input tax credit on supplier furnishing of invoice details in GSTR 1 and communication via Form GSTR 2B, disallowing ITC for invoices not reflected in GSTR 2B while preserving exceptions for imports, ISD and RCM; procedural rules also shorten payment timelines after detention or seizure, permit auction based recovery where penalties remain unpaid, prescribe appropriation order for sale proceeds, and strengthen provisional attachment notice and objection procedures. (AI Summary)