Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Restoration of blocked GST portal access for furnishing Form GSTR-1 requires effective consideration of the taxpayer's supporting material. The taxpayer must submit a comprehensive representation in response to the information notice, and the competent authority must decide it through a reasoned and speaking order after granting a personal hearing. Where the material establishes that the taxpayer is a bona fide registered proprietor, the GST portal must be activated within 48 hours to enable Form GSTR-1 filing. The merits of the restoration request remain subject to fresh independent determination by the competent authority.
Restoration of blocked GST portal access for furnishing Form GSTR-1 requires effective consideration of the taxpayer's supporting material. The taxpayer must submit a comprehensive representation in response to the information notice, and the competent authority must decide it through a reasoned and speaking order after granting a personal hearing. Where the material establishes that the taxpayer is a bona fide registered proprietor, the GST portal must be activated within 48 hours to enable Form GSTR-1 filing. The merits of the restoration request remain subject to fresh independent determination by the competent authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
