Cancellation of registration relief when pending returns are filed and dues paid leads to proceedings being dropped under GST rules. Amendments require dropping cancellation proceedings and issuing FORM GST-REG 20 when taxpayers submit all pending returns and pay tax, interest and late fee; permit input tax credit where documents omit some particulars but show tax charged, description, total value, supplier and recipient GSTINs and place of supply for inter State supplies; revise 'Adjusted Total Turnover' to include specified service turnovers and exclude exempt supplies and supplies with refund claims; mandate bill of entry details in FORM GST EWB-01 for imported goods; and substitute or insert multiple forms including FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A with detailed reporting instructions.
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Provisions expressly mentioned in the judgment/order text.
Cancellation of registration relief when pending returns are filed and dues paid leads to proceedings being dropped under GST rules.
Amendments require dropping cancellation proceedings and issuing FORM GST-REG 20 when taxpayers submit all pending returns and pay tax, interest and late fee; permit input tax credit where documents omit some particulars but show tax charged, description, total value, supplier and recipient GSTINs and place of supply for inter State supplies; revise "Adjusted Total Turnover" to include specified service turnovers and exclude exempt supplies and supplies with refund claims; mandate bill of entry details in FORM GST EWB-01 for imported goods; and substitute or insert multiple forms including FORM GST ITC-04, FORM GSTR-9 and FORM GSTR-9A with detailed reporting instructions.
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