Registration cancellation proceedings may be dropped when pending returns are filed and full tax, interest and late fees are paid. The amendment permits dropping cancellation proceedings under rule 22(4) where the registrant furnishes all pending returns and pays tax, interest and late fee, with FORM GST REG-20 substituted accordingly. It clarifies that ITC may be claimed under rule 36(2) even if some particulars are missing provided key details (tax charged, description, total value, GSTINs and place of supply for inter State) are present, requires bill of entry details in FORM GST EWB-01 for imports, revises the definition of Adjusted Total Turnover, restricts certain export refund claims, inserts 'batches or lots' language, and replaces multiple forms including ITC 04, GSTR 9 and GSTR 9A with detailed templates and instructions.
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Provisions expressly mentioned in the judgment/order text.
Registration cancellation proceedings may be dropped when pending returns are filed and full tax, interest and late fees are paid.
The amendment permits dropping cancellation proceedings under rule 22(4) where the registrant furnishes all pending returns and pays tax, interest and late fee, with FORM GST REG-20 substituted accordingly. It clarifies that ITC may be claimed under rule 36(2) even if some particulars are missing provided key details (tax charged, description, total value, GSTINs and place of supply for inter State) are present, requires bill of entry details in FORM GST EWB-01 for imports, revises the definition of Adjusted Total Turnover, restricts certain export refund claims, inserts "batches or lots" language, and replaces multiple forms including ITC 04, GSTR 9 and GSTR 9A with detailed templates and instructions.
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