Cancellation Vs Revocation of Cancellation of GST Registration - Limitations on delay Revocation of Cancellation - Form GST DRC-03 Vs Form GSTR-3B - Input against Form DRC-03 - Voluntary Payment - Year End Restrictions with Sec 16(4) of the CGST/SGST Act 2017 (“ACT”) – Query on Input Availability of the Supplier & Recipient. https://www.taxtmi.com/article/detailed?id=10719 Where GST registration is cancelled and revocation is pending, a taxpayer may make voluntary tax and interest payments via Form GST DRC-03 and, if such payments and disclosures are accepted on the portal and recorded by the proper officer (including issuance of DRC-04), claim input tax credit subject to possession of valid invoices, disclosure in books, procedural return compliance, and the unresolved legal tension between Section 16(2) and Section 16(4) of the Act. en-us Tue, 27 Sep 2022 07:21:38 +0530 Tue, 27 Sep 2022 07:21:38 +0530 TaxTMI RSS Generator Cancellation Vs Revocation of Cancellation of GST Registration - Limitations on delay Revocation of Cancellation - Form GST DRC-03 Vs Form GSTR-3B - Input against Form DRC-03 - Voluntary Payment - Year End Restrictions with Sec 16(4) of the CGST/SGST Act 2017 (“ACT”) – Query on Input Availability of the Supplier & Recipient. https://www.taxtmi.com/article/detailed?id=10719 Where GST registration is cancelled and revocation is pending, a taxpayer may make voluntary tax and interest payments via Form GST DRC-03 and, if such payments and disclosures are accepted on the portal and recorded by the proper officer (including issuance of DRC-04), claim input tax credit subject to possession of valid invoices, disclosure in books, procedural return compliance, and the unresolved legal tension between Section 16(2) and Section 16(4) of the Act. Articles Goods and Services Tax - GST Tue, 27 Sep 2022 07:21:38 +0530 https://www.taxtmi.com/article/detailed?id=10719