Online registration and online filing of the claims, by the eligible units for disbursal of budgetary support under Goods and Service Tax Regime, located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim-reg.
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Online registration requirement: eligible units must use ACES GST portal for filing and processing budgetary support claims. Mandatory online registration on the ACES GST portal is required to obtain a unique ID for filing, processing, sanction and payment of quarterly budgetary support claims for eligible units in Jammu & Kashmir, Uttarakhand, Himachal Pradesh and the North East including Sikkim; jurisdictional Deputy Commissioners or Assistant Commissioners of Central Tax shall approve online registrations based on earlier manual approvals without further verification, and claims from the quarter ending September 2018 onwards must be filed and processed online while PFMS integration for electronic disbursement is being implemented.
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.
Online registration requirement: eligible units must use ACES GST portal for filing and processing budgetary support claims.
Mandatory online registration on the ACES GST portal is required to obtain a unique ID for filing, processing, sanction and payment of quarterly budgetary support claims for eligible units in Jammu & Kashmir, Uttarakhand, Himachal Pradesh and the North East including Sikkim; jurisdictional Deputy Commissioners or Assistant Commissioners of Central Tax shall approve online registrations based on earlier manual approvals without further verification, and claims from the quarter ending September 2018 onwards must be filed and processed online while PFMS integration for electronic disbursement is being implemented.
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