Dropping of cancellation proceedings allowed when pending returns are filed and tax, interest and late fee are paid. The amendment inserts a proviso in rule 22 allowing the proper officer to drop cancellation proceedings and issue FORM GST-REG 20 where a person files all pending returns and makes full payment of tax, interest and late fee; permits input tax credit under rule 36 where prescribed documents contain core details (tax charged, description, value, supplier and recipient GSTIN and place of supply for inter-State), revises movement and documentation requirements, substitutes the definition of Adjusted Total Turnover, limits certain export refund claims, and prescribes substituted and new forms including REG-20, ITC-04, GSTR-9 and GSTR-9A.