Input tax credit eligibility clarified and cancellation proceedings may be dropped after filing pending returns and full payment. Sets a compliance path to drop registration cancellation proceedings where a registrant files all pending returns and pays tax, interest and late fee, directing the proper officer to record the order in FORM GST REG 20; clarifies input tax credit eligibility where certain invoice particulars are missing but key details are present; expands 'knocked down' supply phrasing to include 'batches or lots'; revises Adjusted Total Turnover and refund eligibility conditions; requires bill of entry details on EWB 01 for imported goods; and substitutes multiple GST forms and detailed annual return formats.
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Input tax credit eligibility clarified and cancellation proceedings may be dropped after filing pending returns and full payment.
Sets a compliance path to drop registration cancellation proceedings where a registrant files all pending returns and pays tax, interest and late fee, directing the proper officer to record the order in FORM GST REG 20; clarifies input tax credit eligibility where certain invoice particulars are missing but key details are present; expands "knocked down" supply phrasing to include "batches or lots"; revises Adjusted Total Turnover and refund eligibility conditions; requires bill of entry details on EWB 01 for imported goods; and substitutes multiple GST forms and detailed annual return formats.
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