Registration cancellation proceedings may be dropped when pending GST returns are filed and tax, interest and late fee paid. The amendment provides that cancellation proceedings under rule 22(4) for contraventions of section 29(2)(b) or (c) shall be dropped where the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fee, and the officer shall record the order in FORM GST REG-20; it also permits input tax credit under rule 36(2) where supporting documents lack some particulars but contain tax charged, description, total value, GSTINs and place of supply for inter-State supplies.
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 when pending GST returns are filed and tax, interest and late fee paid.
The amendment provides that cancellation proceedings under rule 22(4) for contraventions of section 29(2)(b) or (c) shall be dropped where the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fee, and the officer shall record the order in FORM GST REG-20; it also permits input tax credit under rule 36(2) where supporting documents lack some particulars but contain tax charged, description, total value, GSTINs and place of supply for inter-State supplies.
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