Registration suspension revocation upon filing pending returns restores compliance status; rules also expand payment, refund and reporting procedures. Amendments provide that suspension of registration for certain contraventions is deemed revoked upon furnishing all pending returns; include Duty Credit Scrips in valuation; require a declaration when taxpayers with past aggregate turnover above the notified threshold issue invoices outside prescribed manner; permit re crediting to the electronic credit ledger where erroneous refunds are deposited via FORM GST DRC-03; expand payment modes to include UPI and IMPS and allow electronic transfers between cash ledgers on the same PAN subject to no unpaid liabilities; codify interest computation on delayed tax and wrongful ITC utilisation; refine refund withholding procedures and documentary requirements for export of electricity; and amend multiple forms and tables accordingly.
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 upon filing pending returns restores compliance status; rules also expand payment, refund and reporting procedures.
Amendments provide that suspension of registration for certain contraventions is deemed revoked upon furnishing all pending returns; include Duty Credit Scrips in valuation; require a declaration when taxpayers with past aggregate turnover above the notified threshold issue invoices outside prescribed manner; permit re crediting to the electronic credit ledger where erroneous refunds are deposited via FORM GST DRC-03; expand payment modes to include UPI and IMPS and allow electronic transfers between cash ledgers on the same PAN subject to no unpaid liabilities; codify interest computation on delayed tax and wrongful ITC utilisation; refine refund withholding procedures and documentary requirements for export of electricity; and amend multiple forms and tables accordingly.
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