A taxpayer can claim GST credit on the Tax Invoices and the Debit Notes to the extent those reflect under Form GSTR-2B. It is applicable from GST return for December 2021, onwards.
Due date to furnish the annual return under Form GSTR-9 and reconciliation statement
under Form GSTR-9C for F.Y. 2020-21, extended to 28th February 2022.
GST Refund by a Specified Agency under Section 55: In case UIN is not mentioned on
purchase invoice, a self-attested copy of said invoice by authorized representative
should submit along with refund application. Amendment is applicable w.e.f. 01.04.2021.