Registration cancellation proceedings dropped when pending returns are filed and full tax, interest and late fee paid; FORM GST REG 20 prescribed. Where a person, instead of replying to a show cause notice for contravention of specified registration provisions, files all pending returns and makes full payment of tax, interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG 20. Rule 36(2) permits input tax credit where a document lacks some particulars but contains tax amount, description, total value, supplier and recipient GSTINs and place of supply for inter State supplies. Multiple forms including GST REG 20, ITC 04, GSTR 9 and GSTR 9A are substituted or inserted with detailed reporting requirements.
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.
Registration cancellation proceedings dropped when pending returns are filed and full tax, interest and late fee paid; FORM GST REG 20 prescribed.
Where a person, instead of replying to a show cause notice for contravention of specified registration provisions, files all pending returns and makes full payment of tax, interest and late fee, the proper officer shall drop the cancellation proceedings and pass an order in FORM GST REG 20. Rule 36(2) permits input tax credit where a document lacks some particulars but contains tax amount, description, total value, supplier and recipient GSTINs and place of supply for inter State supplies. Multiple forms including GST REG 20, ITC 04, GSTR 9 and GSTR 9A are substituted or inserted with detailed reporting requirements.
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