https://www.taxtmi.com/notifications?id=126511 The Eighth Amendment to the CGST Rules inserts a proviso in rule 22(4) requiring the proper officer to drop registration-cancellation proceedings and issue FORM GST REG-20 where the taxpayer files all pending returns and pays tax, interest and late fee; permits input tax credit under rule 36(2) when specified invoice particulars are present even if other particulars are missing; recognises supplies in batches or lots in rule 55 and EWB-01; revises the definition of Adjusted Total Turnover; restricts export refund eligibility under rule 96(10); requires bill of entry details on EWB-01 for imports; and substitutes detailed forms including REG-20, ITC-04, GSTR-9 and GSTR-9A. en-us Tue, 04 Sep 2018 00:00:00 +0530 Thu, 20 Sep 2018 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=126511 The Eighth Amendment to the CGST Rules inserts a proviso in rule 22(4) requiring the proper officer to drop registration-cancellation proceedings and issue FORM GST REG-20 where the taxpayer files all pending returns and pays tax, interest and late fee; permits input tax credit under rule 36(2) when specified invoice particulars are present even if other particulars are missing; recognises supplies in batches or lots in rule 55 and EWB-01; revises the definition of Adjusted Total Turnover; restricts export refund eligibility under rule 96(10); requires bill of entry details on EWB-01 for imports; and substitutes detailed forms including REG-20, ITC-04, GSTR-9 and GSTR-9A. Notifications GST Tue, 04 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/notifications?id=126511