- Restriction on input tax credit availment to the extent of invoices uploaded by suppliers;
- GSTR audit report (Form GSTR-9C) to be scrapped and self certified reconciliation to be provided by taxpayer as part of GST annual return (Form GSTR-9);
- Wide powers provided to authorities to call for information from any person in relation to any matter dealt under GST Act;
- Refund of IGST paid on exports restricted – Refund of IGST paid on Exports (rebate) restricted to notified class of taxpayers or goods/ services
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