https://www.taxtmi.com/article/detailed?id=10517 Suspension of registration for non-filing under Rule 21A(2A) is deemed revoked upon filing all pending returns unless already cancelled; Rule 43 exempts Duty Credit Scrips from ITC reversal under Rule 42; Rule 86(4B) requires re credit to the electronic credit ledger where erroneous refunds deposited via DRC-03 were debited from the electronic cash ledger; UPI and IMPS are recognized payment modes and FORM GST PMT-09 permits transfer of electronic cash ledger balances to a distinct person absent unpaid liabilities; Rule 88B prescribes interest computation for late returns, other unpaid tax, and wrongly availed and utilised ITC based on electronic ledger utilisation rules. en-us Tue, 12 Jul 2022 10:43:05 +0530 Tue, 12 Jul 2022 14:37:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10517 Suspension of registration for non-filing under Rule 21A(2A) is deemed revoked upon filing all pending returns unless already cancelled; Rule 43 exempts Duty Credit Scrips from ITC reversal under Rule 42; Rule 86(4B) requires re credit to the electronic credit ledger where erroneous refunds deposited via DRC-03 were debited from the electronic cash ledger; UPI and IMPS are recognized payment modes and FORM GST PMT-09 permits transfer of electronic cash ledger balances to a distinct person absent unpaid liabilities; Rule 88B prescribes interest computation for late returns, other unpaid tax, and wrongly availed and utilised ITC based on electronic ledger utilisation rules. Articles Goods and Services Tax - GST Tue, 12 Jul 2022 10:43:05 +0530 https://www.taxtmi.com/article/detailed?id=10517