GST Rule Amendments: registration suspension revoked on filing pending returns and new refund, payment, reporting procedures introduced. Amendments modify registration, refund, payment and reporting rules under the Andhra Pradesh GST framework: suspension of registration for contraventions under section 29(2)(b)/(c) is deemed revoked on furnishing pending returns; a procedure is prescribed to re-credit amounts of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when such refunds are deposited through FORM GST DRC-03; additional payment modes (UPI, IMPS) and intra-PAN cash-ledger transfers are permitted subject to no unpaid liabilities; a new sub-rule sets out calculation of interest on delayed tax and on wrongly availed input tax credit; and multiple return and payment forms are amended to add reporting rows and instructions including export and electricity-export specific documentation.
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Provisions expressly mentioned in the judgment/order text.
GST Rule Amendments: registration suspension revoked on filing pending returns and new refund, payment, reporting procedures introduced.
Amendments modify registration, refund, payment and reporting rules under the Andhra Pradesh GST framework: suspension of registration for contraventions under section 29(2)(b)/(c) is deemed revoked on furnishing pending returns; a procedure is prescribed to re-credit amounts of erroneous refunds to the electronic credit ledger via FORM GST PMT-03A when such refunds are deposited through FORM GST DRC-03; additional payment modes (UPI, IMPS) and intra-PAN cash-ledger transfers are permitted subject to no unpaid liabilities; a new sub-rule sets out calculation of interest on delayed tax and on wrongly availed input tax credit; and multiple return and payment forms are amended to add reporting rows and instructions including export and electricity-export specific documentation.
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