Seeks to make amendments (First Amendment, 2022) to the WBGST Rules, 2017 which inter alia Seeks to amend rule 21A to provide for automatic revocation of suspension of registration upon furnishing of all the pending returns, rule 87 to provide for payment through UPI and IMPS, rules 89 and 96 relating to procedure for application for refund, return Form GSTR-3B etc. - 1390-F.T. - West Bengal SGST
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Automatic revocation of GST registration suspension upon filing pending returns, with concurrent payment and refund procedure updates. Rules amend WBGST Rules, 2017 to (i) deem suspension revoked upon furnishing all pending returns where not cancelled, (ii) add UPI and IMPS as payment modes and update payment/ challan fields, (iii) revise refund procedure including documentation and electronic transmission of withheld refund claims via system generated FORM GST RFD 01, (iv) require re credit to electronic credit ledger by order in FORM GST PMT 03A where erroneous refunds deposited, and (v) modify GSTR 3B, GSTR 9/GSTR 9C and related forms and tables to reflect reporting, HSN and period-specific changes.
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.
Automatic revocation of GST registration suspension upon filing pending returns, with concurrent payment and refund procedure updates.
Rules amend WBGST Rules, 2017 to (i) deem suspension revoked upon furnishing all pending returns where not cancelled, (ii) add UPI and IMPS as payment modes and update payment/ challan fields, (iii) revise refund procedure including documentation and electronic transmission of withheld refund claims via system generated FORM GST RFD 01, (iv) require re credit to electronic credit ledger by order in FORM GST PMT 03A where erroneous refunds deposited, and (v) modify GSTR 3B, GSTR 9/GSTR 9C and related forms and tables to reflect reporting, HSN and period-specific changes.
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