Annual Return requirements updated to include detailed ITC, turnover and tax payment disclosures and new form formats. A new proviso to rule 22(4) mandates that cancellation proceedings under section 29(2)(b) or (c) be dropped and an order in FORM GST-REG-20 issued where the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fee; rule 36(2) is amended to allow input tax credit where a document, though missing some particulars, contains tax charged, description, total value, supplier and recipient GSTIN and place of supply for inter-State supplies; various forms including REG-20, ITC-04, GSTR-9/GSTR-9A and EWB-01 are substituted or inserted with detailed tables and instructions.
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.
Annual Return requirements updated to include detailed ITC, turnover and tax payment disclosures and new form formats.
A new proviso to rule 22(4) mandates that cancellation proceedings under section 29(2)(b) or (c) be dropped and an order in FORM GST-REG-20 issued where the taxpayer furnishes all pending returns and makes full payment of tax, interest and late fee; rule 36(2) is amended to allow input tax credit where a document, though missing some particulars, contains tax charged, description, total value, supplier and recipient GSTIN and place of supply for inter-State supplies; various forms including REG-20, ITC-04, GSTR-9/GSTR-9A and EWB-01 are substituted or inserted with detailed tables and instructions.
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