Registration cancellation: filing pending returns and full tax payment enables dropping cancellation proceedings under GST. Amendments require dropping registration cancellation proceedings where the person furnishes all pending returns and pays full tax, interest and late fee, with issuance of substituted FORM GST-REG-20; allow input tax credit where a document omits some particulars but contains tax charged, description, total value, GSTINs and place of supply for inter state supplies; revise definition of Adjusted Total Turnover; restrict export integrated tax refunds where specific incentive notifications/customs benefits were availed; amend EWB-01 requirements and substitute FORM ITC-04 and annual return FORMS GSTR-9/GSTR-9A with detailed reporting schedules.
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Provisions expressly mentioned in the judgment/order text.
Registration cancellation: filing pending returns and full tax payment enables dropping cancellation proceedings under GST.
Amendments require dropping registration cancellation proceedings where the person furnishes all pending returns and pays full tax, interest and late fee, with issuance of substituted FORM GST-REG-20; allow input tax credit where a document omits some particulars but contains tax charged, description, total value, GSTINs and place of supply for inter state supplies; revise definition of Adjusted Total Turnover; restrict export integrated tax refunds where specific incentive notifications/customs benefits were availed; amend EWB-01 requirements and substitute FORM ITC-04 and annual return FORMS GSTR-9/GSTR-9A with detailed reporting schedules.
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