Cancellation proceedings relief: filing all pending returns and paying tax, interest and late fee leads to dropping registration cancellation. A proviso to rule 22(4) directs that where, instead of replying to a notice for contravention of clause (b) or (c) of section 29(2), the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG-20. The amendment also prescribes substituted and newly inserted forms and related procedural and documentation requirements across the Rules.
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.
Cancellation proceedings relief: filing all pending returns and paying tax, interest and late fee leads to dropping registration cancellation.
A proviso to rule 22(4) directs that where, instead of replying to a notice for contravention of clause (b) or (c) of section 29(2), the person furnishes all pending returns and makes full payment of tax dues with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG-20. The amendment also prescribes substituted and newly inserted forms and related procedural and documentation requirements across the Rules.
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