Registration suspension and blocked filings on automated ITC and bank detail non compliance, with electronic intimation and remedy. The amendment revises procedural and electronic compliance: bank account details must be furnished early at registration and non-furnishing blocks filing of outward supply statements; registration may be suspended on automated return to GSTR 1 reconciliation anomalies or rule 10A contraventions, with electronic intimation and a time window for explanation and revocation on compliance. A new electronic intimation and reply mechanism addresses differences between auto generated ITC statements and claimed credits, requiring payment with interest or explanation within a short period, failing which demands and recoveries follow prescribed provisions.
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 and blocked filings on automated ITC and bank detail non compliance, with electronic intimation and remedy.
The amendment revises procedural and electronic compliance: bank account details must be furnished early at registration and non-furnishing blocks filing of outward supply statements; registration may be suspended on automated return to GSTR 1 reconciliation anomalies or rule 10A contraventions, with electronic intimation and a time window for explanation and revocation on compliance. A new electronic intimation and reply mechanism addresses differences between auto generated ITC statements and claimed credits, requiring payment with interest or explanation within a short period, failing which demands and recoveries follow prescribed provisions.
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