Registration suspension revocation: suspension deemed revoked upon furnishing all pending returns; rules also tighten refund and payment procedures. Amendments revise registration, refund, payment and interest procedures: suspension of registration is deemed revoked upon furnishing all pending returns; erroneous refunds deposited to the electronic cash ledger must be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; UPI and IMPS are added as permitted payment modes and cash ledger balances may be transferred to distinct persons on the same PAN via FORM GST PMT-09 subject to no unpaid liabilities; rule 88B prescribes calculation of interest on delayed tax and wrongly availed input tax credit.
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Provisions expressly mentioned in the judgment/order text.
Registration suspension revocation: suspension deemed revoked upon furnishing all pending returns; rules also tighten refund and payment procedures.
Amendments revise registration, refund, payment and interest procedures: suspension of registration is deemed revoked upon furnishing all pending returns; erroneous refunds deposited to the electronic cash ledger must be re-credited to the electronic credit ledger by order in FORM GST PMT-03A; UPI and IMPS are added as permitted payment modes and cash ledger balances may be transferred to distinct persons on the same PAN via FORM GST PMT-09 subject to no unpaid liabilities; rule 88B prescribes calculation of interest on delayed tax and wrongly availed input tax credit.
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