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    <description>Sets a compliance path to drop registration cancellation proceedings where a registrant files all pending returns and pays tax, interest and late fee, directing the proper officer to record the order in FORM GST REG 20; clarifies input tax credit eligibility where certain invoice particulars are missing but key details are present; expands &quot;knocked down&quot; supply phrasing to include &quot;batches or lots&quot;; revises Adjusted Total Turnover and refund eligibility conditions; requires bill of entry details on EWB 01 for imported goods; and substitutes multiple GST forms and detailed annual return formats.</description>
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