Registration suspension revocation upon furnishing pending returns restores registration status and clarifies GST compliance consequences. The amendment deems registration suspended under rule 21A(4) revoked when all pending returns are furnished unless already cancelled; includes Duty Credit Scrip value in supply valuation; requires a declaration where taxpayers exceed turnover thresholds yet claim exemption from rule 48(4) invoice requirements; mandates re crediting of erroneously deposited refunds to the electronic credit ledger by order in FORM GST PMT-03A; authorises UPI and IMPS payment modes and on portal transfers of cash ledger amounts to distinct persons on same PAN in FORM GST PMT-09, subject to no unpaid liabilities; prescribes interest computation rules for delayed tax payments and wrongly availed ITC under deemed rule 88B; and updates multiple GST return and payment forms, including GSTR-3B, GSTR-9, GSTR-9C and refund forms, with specific provisions for export of electricity refunds and reporting for financial year 2021-22.
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Registration suspension revocation upon furnishing pending returns restores registration status and clarifies GST compliance consequences.
The amendment deems registration suspended under rule 21A(4) revoked when all pending returns are furnished unless already cancelled; includes Duty Credit Scrip value in supply valuation; requires a declaration where taxpayers exceed turnover thresholds yet claim exemption from rule 48(4) invoice requirements; mandates re crediting of erroneously deposited refunds to the electronic credit ledger by order in FORM GST PMT-03A; authorises UPI and IMPS payment modes and on portal transfers of cash ledger amounts to distinct persons on same PAN in FORM GST PMT-09, subject to no unpaid liabilities; prescribes interest computation rules for delayed tax payments and wrongly availed ITC under deemed rule 88B; and updates multiple GST return and payment forms, including GSTR-3B, GSTR-9, GSTR-9C and refund forms, with specific provisions for export of electricity refunds and reporting for financial year 2021-22.
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