Registration suspension revocation on filing pending returns; new GST refund, interest, invoice and electronic payment procedures introduced. Suspensions under rule 21A for contraventions of section 29(2)(b)/(c) are deemed revoked upon furnishing all pending returns; rule 86(4B) mandates re-credit to the electronic credit ledger via FORM GST PMT-03A where erroneously sanctioned refunds are deposited through FORM GST DRC-03; rule 96 conditions refund filings on valid GSTR-3B and permits withholding and system-generated refund transmission; payment rules add UPI and IMPS and update PMT forms; rule 88B prescribes interest calculation on delayed tax payments and export-electricity refund procedures and documentation are specified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration suspension revocation on filing pending returns; new GST refund, interest, invoice and electronic payment procedures introduced.
Suspensions under rule 21A for contraventions of section 29(2)(b)/(c) are deemed revoked upon furnishing all pending returns; rule 86(4B) mandates re-credit to the electronic credit ledger via FORM GST PMT-03A where erroneously sanctioned refunds are deposited through FORM GST DRC-03; rule 96 conditions refund filings on valid GSTR-3B and permits withholding and system-generated refund transmission; payment rules add UPI and IMPS and update PMT forms; rule 88B prescribes interest calculation on delayed tax payments and export-electricity refund procedures and documentation are specified.
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