Seeks to make amendments (First Amendment, 2022) to the WBGST Rules, 2017 which inter alia Seeks to amend rule 21A to provide for automatic revocation of suspension of registration upon furnishing of all the pending returns, rule 87 to provide for payment through UPI and IMPS, rules 89 and 96 relating to procedure for application for refund, return Form GSTR-3B etc.

Seeks to make amendments (First Amendment, 2022) to the WBGST Rules, 2017 which inter alia Seeks to amend rule 21A to provide for automatic revocation of suspension of registration upon furnishing of all the pending returns, rule 87 to provide for payment through UPI and IMPS, rules 89 and 96 relating to procedure for application for refund, return Form GSTR-3B etc. https://www.taxtmi.com/notifications?id=139114 Rules amend WBGST Rules, 2017 to (i) deem suspension revoked upon furnishing all pending returns where not cancelled, (ii) add UPI and IMPS as payment modes and update payment/ challan fields, (iii) revise refund procedure including documentation and electronic transmission of withheld refund claims via system generated FORM GST RFD 01, (iv) require re credit to electronic credit ledger by order in FORM GST PMT 03A where erroneous refunds deposited, and (v) modify GSTR 3B, GSTR 9/GSTR 9C and related forms and tables to reflect reporting, HSN and period-specific changes. en-us Tue, 23 Aug 2022 00:00:00 +0530 Mon, 05 Sep 2022 16:02:00 +0530 TaxTMI RSS Generator Seeks to make amendments (First Amendment, 2022) to the WBGST Rules, 2017 which inter alia Seeks to amend rule 21A to provide for automatic revocation of suspension of registration upon furnishing of all the pending returns, rule 87 to provide for payment through UPI and IMPS, rules 89 and 96 relating to procedure for application for refund, return Form GSTR-3B etc. https://www.taxtmi.com/notifications?id=139114 Rules amend WBGST Rules, 2017 to (i) deem suspension revoked upon furnishing all pending returns where not cancelled, (ii) add UPI and IMPS as payment modes and update payment/ challan fields, (iii) revise refund procedure including documentation and electronic transmission of withheld refund claims via system generated FORM GST RFD 01, (iv) require re credit to electronic credit ledger by order in FORM GST PMT 03A where erroneous refunds deposited, and (v) modify GSTR 3B, GSTR 9/GSTR 9C and related forms and tables to reflect reporting, HSN and period-specific changes. Notifications GST - States Tue, 23 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/notifications?id=139114