Calcutta HC: Demolition Orders Cannot be Challenged under Article 226 if a Statutory Appeal Exists  ||  Kerala High Court: Disability Pension is Payable to Voluntary Dischargee For Service-Related Illness  ||  Calcutta High Court: Partition Decree is Executable Only After Stamp Duty Payment  ||  Calcutta HC: Contempt Court Cannot Grant New Relief Beyond Original Order Once Compliance is Met  ||  Kerala High Court: Intentional Judicial Decisions Cannot be Altered as Clerical Errors under CPC  ||  Supreme Court: Delay In Filing Appeals under Section 74 of 2013 Land Acquisition Act is Condonable  ||  SC: Statutory Authorities may Intervene When Housing Societies Delay Membership Decisions  ||  SC: Quasi-Judicial Authorities Cannot Exercise Review Powers Unless Expressly Granted By Statute  ||  SC: Special Court Cannot Order Confiscation While Appeal Against Attachment Confirmation is Pending  ||  SC: Photocopies are Not Evidence Unless Conditions for Leading Secondary Evidence are Proved    

# GST Changes Applicable From 01.01.2021: Grounds Added for Suspension/Cancellation of Registration - (29 Dec 2020)

GOODS AND SERVICES TAX

Rule 21 of the Central Goods and Services Tax Rules, 2017 is amended to provide that the registration of a person can be suspended where: (a) ITC availed in violation of Section 16 of Central Goods and Services Tax Act, 2017 and rules; (b) furnishes details of outward supplies in FORM GSTR-1 for one or more tax periods which is in excess of the outward supplies declared by him in GSTR 3B for the said tax periods; or (c) violates the provision of Rule 86B of CGST Rules, 2017.

Tags : GROUNDS FOR CANCELLATION/SUSPENSION OF GST REGISTRATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved