GST rule amendments expand payment modes, tighten refund verification, and specify interest calculation and re credit procedures. Amendments to the Puducherry GST Rules revise procedural, payment, refund, invoice and interest rules: suspension of registration is deemed revoked upon furnishing pending returns; Duty Credit Scrips are included in valuation; taxpayers issuing invoices outside specified regimes must file a declaration; erroneous refunds repaid are to be re credited to the electronic credit ledger by order in FORM GST PMT 03A; UPI and IMPS are added as payment modes; interest calculation on delayed tax and wrongly availed input tax credit is specified; refund processes for exports, including electricity, and return and form templates are adjusted.
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GST rule amendments expand payment modes, tighten refund verification, and specify interest calculation and re credit procedures.
Amendments to the Puducherry GST Rules revise procedural, payment, refund, invoice and interest rules: suspension of registration is deemed revoked upon furnishing pending returns; Duty Credit Scrips are included in valuation; taxpayers issuing invoices outside specified regimes must file a declaration; erroneous refunds repaid are to be re credited to the electronic credit ledger by order in FORM GST PMT 03A; UPI and IMPS are added as payment modes; interest calculation on delayed tax and wrongly availed input tax credit is specified; refund processes for exports, including electricity, and return and form templates are adjusted.
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