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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>GST business processes for registration and return reviewed to align procedures with the IGST model and intergovernmental coordination.</h1> A Joint Committee, co convened by the Additional Secretary (Revenue), Government of India and the Member Secretary of the Empowered Committee, is constituted to examine the Sub Group I Report on Business Processes for GST and to make recommendations on Registration and Return requirements, including those necessary for the IGST Model, with membership drawn from central tax officials and state commissioners and a requirement to submit its report to the Empowered Committee within the specified short timeframe.

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