Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Cancellation of GST registration for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest and late fee under the proviso to Rule 22(4) of the CGST Rules. The authority may then drop the cancellation proceedings and consider restoration in accordance with law. The liability to pay statutory dues remains intact, and the time for compliance continues to run from the relevant order, subject to the stated computation rule for the later financial year.
Cancellation of GST registration for non-filing of returns may be restored where the registered person furnishes all pending returns and pays the tax dues with applicable interest and late fee under the proviso to Rule 22(4) of the CGST Rules. The authority may then drop the cancellation proceedings and consider restoration in accordance with law. The liability to pay statutory dues remains intact, and the time for compliance continues to run from the relevant order, subject to the stated computation rule for the later financial year.
Note: It is a system-generated summary and is for quick reference only.
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