GST – CBIC issued notification to amend the CGST Rules – Non-payment to supplier would require proportionate payment or reversal of ITC; Wherein tax is not paid by supplier in GSTR-3B of an invoice/ debit note appearing in GSTR-2A, recipient to reverse the ITC; GSTR-1 would not be allowed to file if tax liability is not paid as per GSTR-1 while comparison from GSTR-3B or explanation is provided; and many more [Notification attached]

31-Dec-2022 12:24:45