Restriction on use of electronic credit ledger limits credit use for large taxable supplies; exceptions and revocation mechanisms provided. Amendments require biometric Aadhaar authentication or alternative KYC verification at notified facilitation centres for registration completeness; extend officer action timelines and provide for deemed approvals where officers fail to act; expand cancellation and suspension grounds to include improper input tax credit and discrepancies between GSTR-1 and returns, introduce FORM GST REG-31 for suspension notices with a thirty-day reply period, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion.
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Provisions expressly mentioned in the judgment/order text.
Restriction on use of electronic credit ledger limits credit use for large taxable supplies; exceptions and revocation mechanisms provided.
Amendments require biometric Aadhaar authentication or alternative KYC verification at notified facilitation centres for registration completeness; extend officer action timelines and provide for deemed approvals where officers fail to act; expand cancellation and suspension grounds to include improper input tax credit and discrepancies between GSTR-1 and returns, introduce FORM GST REG-31 for suspension notices with a thirty-day reply period, bar refunds during suspension, and impose restrictions on use of electronic credit ledger for discharging output tax subject to specified exceptions and Commissioner discretion.
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