Registration verification and input tax control tightened under amended GST rules, with suspension, refund and credit ledger restrictions. The amendment rules replace the registration verification process with biometric Aadhaar authentication or biometric and KYC verification at notified facilitation centres, extend registration processing timelines, and adjust deemed approval provisions. They add cancellation grounds for wrongful input tax credit, excess outward supply reporting, and contravention of rule 86B, while introducing suspension on the basis of return-matching anomalies and issuing FORM GST REG-31 for notice and explanation. The amendments also restrict refunds during suspension, limit filing of outward supply details for defaulters, insert rule 86B to cap use of the electronic credit ledger, and revise e-way bill and suspension-linked restrictions.
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Registration verification and input tax control tightened under amended GST rules, with suspension, refund and credit ledger restrictions.
The amendment rules replace the registration verification process with biometric Aadhaar authentication or biometric and KYC verification at notified facilitation centres, extend registration processing timelines, and adjust deemed approval provisions. They add cancellation grounds for wrongful input tax credit, excess outward supply reporting, and contravention of rule 86B, while introducing suspension on the basis of return-matching anomalies and issuing FORM GST REG-31 for notice and explanation. The amendments also restrict refunds during suspension, limit filing of outward supply details for defaulters, insert rule 86B to cap use of the electronic credit ledger, and revise e-way bill and suspension-linked restrictions.
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