Cancellation proceedings dropped if registrant files pending returns and pays full tax, interest and late fee under amended GST rule. The amendment provides that cancellation proceedings under rule 22 shall be dropped where the registrant files all pending returns and makes full payment of tax, interest and late fee, with the officer issuing the substituted FORM GST REG 20; it also permits input tax credit under rule 36 where specified minimum particulars are present even if other particulars are missing, adds 'batches or lots' to CKD references in rule 55 and EWB 01, redefines 'Adjusted Total Turnover' in rule 89, amends refund eligibility for export related integrated tax in rule 96, extends TRAN I filing timelines under rule 117 on Council recommendation, requires bill of entry particulars in FORM GST EWB 01 for imports under rule 138A, and substitutes or inserts detailed Forms GST ITC 04, GSTR 9, GSTR 9A and GSTR 9C with extensive instructions and reconciliation requirements.
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Provisions expressly mentioned in the judgment/order text.
Cancellation proceedings dropped if registrant files pending returns and pays full tax, interest and late fee under amended GST rule.
The amendment provides that cancellation proceedings under rule 22 shall be dropped where the registrant files all pending returns and makes full payment of tax, interest and late fee, with the officer issuing the substituted FORM GST REG 20; it also permits input tax credit under rule 36 where specified minimum particulars are present even if other particulars are missing, adds "batches or lots" to CKD references in rule 55 and EWB 01, redefines "Adjusted Total Turnover" in rule 89, amends refund eligibility for export related integrated tax in rule 96, extends TRAN I filing timelines under rule 117 on Council recommendation, requires bill of entry particulars in FORM GST EWB 01 for imports under rule 138A, and substitutes or inserts detailed Forms GST ITC 04, GSTR 9, GSTR 9A and GSTR 9C with extensive instructions and reconciliation requirements.
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