Suspension of registration frees taxpayers from routine GST compliances while cancellation proceedings are pending under amendment. The KGST Amendment Act changes detention and registration procedures: the payment window for proposed tax and penalty on seized goods is extended to fourteen days from the detention order in FORM GST MOV-06, after which a notice proposing confiscation and penalty may be issued; FORM GST MOV-08 and FORM GST MOV-09 are revised accordingly. The amendment also provides for suspension of registration during cancellation proceedings, suspending routine compliance including return filing while preserving the obligation to file a final return.
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.
Suspension of registration frees taxpayers from routine GST compliances while cancellation proceedings are pending under amendment.
The KGST Amendment Act changes detention and registration procedures: the payment window for proposed tax and penalty on seized goods is extended to fourteen days from the detention order in FORM GST MOV-06, after which a notice proposing confiscation and penalty may be issued; FORM GST MOV-08 and FORM GST MOV-09 are revised accordingly. The amendment also provides for suspension of registration during cancellation proceedings, suspending routine compliance including return filing while preserving the obligation to file a final return.
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