Registration cancellation: proceedings dropped if pending returns are filed and full tax, interest and late fee paid. The Twentieth Amendment inserts procedural and documentary provisos and new/form revisions: Rule 22 provides that cancellation proceedings under Section 29(2)(b)/(c) shall be dropped and FORM GST REG 20 issued where all pending returns are filed and tax, interest and late fee paid; Rule 36 permits input tax credit where specified key particulars are present even if other particulars are missing; Rule 55 adds 'in batches or lots' to certain supply conditions; Rule 89 redefines Adjusted Total Turnover; Rule 96 revises refund eligibility for integrated tax on exports; Rule 138A mandates carrying bill of entry details in FORM GST EWB 01; FORM GST ITC 04, FORM GST REG 20 are substituted and FORM GSTR 9/GSTR 9A inserted as annual return forms with detailed schedules.
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 dropped if pending returns are filed and full tax, interest and late fee paid.
The Twentieth Amendment inserts procedural and documentary provisos and new/form revisions: Rule 22 provides that cancellation proceedings under Section 29(2)(b)/(c) shall be dropped and FORM GST REG 20 issued where all pending returns are filed and tax, interest and late fee paid; Rule 36 permits input tax credit where specified key particulars are present even if other particulars are missing; Rule 55 adds "in batches or lots" to certain supply conditions; Rule 89 redefines Adjusted Total Turnover; Rule 96 revises refund eligibility for integrated tax on exports; Rule 138A mandates carrying bill of entry details in FORM GST EWB 01; FORM GST ITC 04, FORM GST REG 20 are substituted and FORM GSTR 9/GSTR 9A inserted as annual return forms with detailed schedules.
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