GST amendments update prior circulars, revising export, job work, detention, recovery and registration procedures. Prior administrative circulars are amended to align with the GST Amendment Acts effective 01.02.2019, revising guidance on Bond/Letter of Undertaking and export realisation in INR, extending and clarifying job work return timelines and reverse charge effects, modifying detention and confiscation procedures to allow a window for owner/transporter payment of tax/penalty, streamlining recovery of wrongly availed transitional credits, and updating registration cancellation processing to reflect suspension provisions.
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.
Prior administrative circulars are amended to align with the GST Amendment Acts effective 01.02.2019, revising guidance on Bond/Letter of Undertaking and export realisation in INR, extending and clarifying job work return timelines and reverse charge effects, modifying detention and confiscation procedures to allow a window for owner/transporter payment of tax/penalty, streamlining recovery of wrongly availed transitional credits, and updating registration cancellation processing to reflect suspension provisions.
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