Registration cancellation proceedings: may be dropped if pending returns are filed and full tax, interest and late fee are paid. The amendment requires dropping registration cancellation proceedings under rule 22(4) where the person furnishes all pending returns and makes full payment of tax with applicable interest and late fee, with the officer to pass FORM GST-REG 20; it also broadens ITC entitlement where key invoice elements exist despite some missing particulars, mandates bill of entry details on e-way bills for imports, limits export-integrated-tax refund eligibility where specific notifications or customs benefits were availed, defines Adjusted Total Turnover, and substitutes multiple forms including ITC-04, GSTR-9 and GSTR-9A with expanded reporting formats.
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: may be dropped if pending returns are filed and full tax, interest and late fee are paid.
The amendment requires dropping registration cancellation proceedings under rule 22(4) where the person furnishes all pending returns and makes full payment of tax with applicable interest and late fee, with the officer to pass FORM GST-REG 20; it also broadens ITC entitlement where key invoice elements exist despite some missing particulars, mandates bill of entry details on e-way bills for imports, limits export-integrated-tax refund eligibility where specific notifications or customs benefits were availed, defines Adjusted Total Turnover, and substitutes multiple forms including ITC-04, GSTR-9 and GSTR-9A with expanded reporting formats.
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