Registration cancellation proceedings: may be dropped when pending returns are filed and tax, interest and late fee are fully paid. Amendments allow dropping registration cancellation proceedings where a taxpayer files all pending returns and pays tax with interest and late fee, permit input tax credit when certain core invoice particulars are present despite other omissions, revise the definition of Adjusted Total Turnover to combine specified turnovers while excluding exempt supplies and refund-claimed supplies, restrict refunds of integrated tax on exports where certain notifications' benefits were availed, require bill of entry particulars be carried for imported goods in e-waybills, and substitute several prescribed forms including a drop-order, job-work return, and annual return formats with detailed schedules 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 tax, interest and late fee are fully paid.
Amendments allow dropping registration cancellation proceedings where a taxpayer files all pending returns and pays tax with interest and late fee, permit input tax credit when certain core invoice particulars are present despite other omissions, revise the definition of Adjusted Total Turnover to combine specified turnovers while excluding exempt supplies and refund-claimed supplies, restrict refunds of integrated tax on exports where certain notifications' benefits were availed, require bill of entry particulars be carried for imported goods in e-waybills, and substitute several prescribed forms including a drop-order, job-work return, and annual return formats with detailed schedules and instructions.
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