https://www.taxtmi.com/notifications?id=147364 Registration suspended for specified cancellation-related contraventions is deemed revoked when all pending returns are furnished unless cancellation has already occurred. Interest on delayed return filing is generally confined to tax paid through the electronic cash ledger, subject to the stated proceedings exception; other unpaid tax and wrongly availed and utilised input tax credit attract interest under separate calculation rules. Export-refund claims receive revised documentation, valuation, mismatch-correction and withholding procedures, while FORM GSTR-3B and annual-return reporting are updated for electronic commerce and input tax credit disclosures. en-us Tue, 09 May 2023 00:00:00 +0530 Fri, 16 Oct 2026 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=147364 Registration suspended for specified cancellation-related contraventions is deemed revoked when all pending returns are furnished unless cancellation has already occurred. Interest on delayed return filing is generally confined to tax paid through the electronic cash ledger, subject to the stated proceedings exception; other unpaid tax and wrongly availed and utilised input tax credit attract interest under separate calculation rules. Export-refund claims receive revised documentation, valuation, mismatch-correction and withholding procedures, while FORM GSTR-3B and annual-return reporting are updated for electronic commerce and input tax credit disclosures. Notifications GST - States Tue, 09 May 2023 00:00:00 +0530 https://www.taxtmi.com/notifications?id=147364