Suspension of registration under RGST now relieves taxpayers from routine compliances during cancellation proceedings; final return still required. Amendments update Circulars No. 05/2018 and No. 10/2018 to reflect the RGST (Amendment) Act, 2018: payment period for taxes and penalties on detained goods is extended from seven to fourteen days with corresponding revisions to FORM GST MOV-08 and MOV-09, and section 29 is amended to provide for suspension of registration during cancellation proceedings so that field formations may refrain from issuing notices for non-filing of returns while the requirement to file a final return remains unchanged.
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Provisions expressly mentioned in the judgment/order text.
Suspension of registration under RGST now relieves taxpayers from routine compliances during cancellation proceedings; final return still required.
Amendments update Circulars No. 05/2018 and No. 10/2018 to reflect the RGST (Amendment) Act, 2018: payment period for taxes and penalties on detained goods is extended from seven to fourteen days with corresponding revisions to FORM GST MOV-08 and MOV-09, and section 29 is amended to provide for suspension of registration during cancellation proceedings so that field formations may refrain from issuing notices for non-filing of returns while the requirement to file a final return remains unchanged.
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