GST Notification 14/2022-Central Tax ,dt. 05-07-2022
EInvoice - Taxpayers having aggregate turnover above ₹20 crores in any of the FY from 2017-18, but not mandated to generate e-invoice (such as banks, FI, NBFC, SEZ developers) shall provide a declaration to the effect in the invoices issued by them.
Revocation of suspension: Suspension status due to non-filing of returns for the specified period by regular taxpayers and 3 months by the composition dealer shall be revoked on the filing of all previous returns if the registration has not been already canceled.
Duty credit scripts: The value of duty credit scripts shall be included in the aggregate value of exempt supplies for the reversal of common credits under Rule 42 and 43.
UPI and IMPS allowed as modes of payment for tax, interest, penalty, fees, or any other amount.