Suspension of registration revoked upon filing pending returns, with procedural updates on refunds, re-credit and e-payment modes. Amendments to Haryana GST Rules revise suspension consequences by deeming suspension revoked upon furnishing pending returns, add Duty Credit Scrips to valuation, require a declaration when invoices are issued outside specified rule, mandate re-credit to electronic credit ledger via FORM GST PMT-03A when erroneous refunds are deposited, expand payment modes to include UPI and IMPS with form changes, and restructure refund claim transmissions and documentary requirements for export refunds including specific treatment for electricity exports; multiple forms and reporting instructions in GSTR-3B, GSTR-9 and related PMT and RFD forms are updated accordingly.
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Provisions expressly mentioned in the judgment/order text.
Suspension of registration revoked upon filing pending returns, with procedural updates on refunds, re-credit and e-payment modes.
Amendments to Haryana GST Rules revise suspension consequences by deeming suspension revoked upon furnishing pending returns, add Duty Credit Scrips to valuation, require a declaration when invoices are issued outside specified rule, mandate re-credit to electronic credit ledger via FORM GST PMT-03A when erroneous refunds are deposited, expand payment modes to include UPI and IMPS with form changes, and restructure refund claim transmissions and documentary requirements for export refunds including specific treatment for electricity exports; multiple forms and reporting instructions in GSTR-3B, GSTR-9 and related PMT and RFD forms are updated accordingly.
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