GST registration verification and credit ledger restrictions tightened through amended rules on suspension, filing controls, and cancellation triggers. Amends the Assam Goods and Services Tax Rules, 2017 to revise registration procedures, suspension and cancellation controls, outward supply reporting conditions, e-way bill limits, and restrictions on use of the electronic credit ledger. The amendments require biometric or Aadhaar-based verification at registration, prescribe timelines for approval and deemed approval, expand grounds for cancellation, introduce suspension on the basis of return and supply-data discrepancies, and restrict GSTR-1 filing and credit ledger utilisation in specified cases.
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GST registration verification and credit ledger restrictions tightened through amended rules on suspension, filing controls, and cancellation triggers.
Amends the Assam Goods and Services Tax Rules, 2017 to revise registration procedures, suspension and cancellation controls, outward supply reporting conditions, e-way bill limits, and restrictions on use of the electronic credit ledger. The amendments require biometric or Aadhaar-based verification at registration, prescribe timelines for approval and deemed approval, expand grounds for cancellation, introduce suspension on the basis of return and supply-data discrepancies, and restrict GSTR-1 filing and credit ledger utilisation in specified cases.
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