GST compliance rules updated with bank account reporting, ITC mismatch intimation, special e-way bills and consent-based information sharing. Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, verification, return filing, refund, appeal, recovery, compounding and form-related procedures. The changes require furnishing of bank account details after registration, expand Aadhaar-based physical verification triggers, provide for suspension of registration for non-compliance with bank account requirements or major return discrepancies, and insert a mechanism for intimation and handling of excess input tax credit. The rules also introduce special e-way bill provisions for intra-State movement of gold and precious stones, consent-based sharing of GST information, and updated GST return and refund forms.
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GST compliance rules updated with bank account reporting, ITC mismatch intimation, special e-way bills and consent-based information sharing.
Amendments to the Uttarakhand Goods and Services Tax Rules, 2017 revise registration, verification, return filing, refund, appeal, recovery, compounding and form-related procedures. The changes require furnishing of bank account details after registration, expand Aadhaar-based physical verification triggers, provide for suspension of registration for non-compliance with bank account requirements or major return discrepancies, and insert a mechanism for intimation and handling of excess input tax credit. The rules also introduce special e-way bill provisions for intra-State movement of gold and precious stones, consent-based sharing of GST information, and updated GST return and refund forms.
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