Cancellation proceedings dropped when pending returns are filed and dues paid, with FORM GST REG 20 recording the order. The amendment adds a proviso to rule 22(4) directing that if a person furnishes all pending returns and pays tax with interest and late fee instead of replying to a cancellation show cause notice under section 29(2)(b) or (c), the proper officer shall drop the proceedings and pass an order in FORM GST REG 20; it permits input tax credit from documents lacking some particulars under rule 36(2) if key identifiers and tax details are present; revises the definition of Adjusted Total Turnover in rule 89; substitutes rule 96(10) to restrict refund claimants who availed certain notifications/benefits; mandates bill of entry particulars in FORM GST EWB 01 for imports; substitutes FORM GST ITC 04; and inserts comprehensive FORM GSTR 9 and GSTR 9A with detailed schedules and instructions.
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Provisions expressly mentioned in the judgment/order text.
Cancellation proceedings dropped when pending returns are filed and dues paid, with FORM GST REG 20 recording the order.
The amendment adds a proviso to rule 22(4) directing that if a person furnishes all pending returns and pays tax with interest and late fee instead of replying to a cancellation show cause notice under section 29(2)(b) or (c), the proper officer shall drop the proceedings and pass an order in FORM GST REG 20; it permits input tax credit from documents lacking some particulars under rule 36(2) if key identifiers and tax details are present; revises the definition of Adjusted Total Turnover in rule 89; substitutes rule 96(10) to restrict refund claimants who availed certain notifications/benefits; mandates bill of entry particulars in FORM GST EWB 01 for imports; substitutes FORM GST ITC 04; and inserts comprehensive FORM GSTR 9 and GSTR 9A with detailed schedules and instructions.
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