GST Registration

Implications of revocation of suspension of GST registration

Goods and Services Tax - CBIC vide notification number 49/2019 –CT dated 09.10.2019 made the amendment in CGST Rules, 2017. In this notification, CBIC notifies the new rule 21A(5) – the detailed analysis are herein below; Suspension of Registration: As per rule 21A(3) CGST Rule, 2017 (Inserted through Notification No. 03/2019 – Central Tax dated 29.01.2...

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Amendment in Rule 21A: Suspension of GST Registration

Goods and Services Tax - Introduction: Notification No. 49/2019 Central Tax dated 09.10.2019 inserted explanation to sub rule 3 and also inserted sub rule 5 after sub rule 4 to rule 21A of CGST Rules 2017. Rule 21A of CGST Rules 2017 talks about Suspension of  GST Registration Sub Rule 3 of Rule 21A of CGST Rules 2017 says:  A […]...

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Voluntary & Compulsory GST Registration – Things to know

Goods and Services Tax - Every supplier who makes supply of taxable goods and services or both needs to take registration under GST if his aggregate turnover in a financial year exceeds the threshold limit. The Threshold limit for taking registration are as follows: In case of supplier of services – Rs. 20, 00,000 (Rs. 10, 00,000 for states of […]...

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New GST Registration after Cancellation of earlier (old) Registration

Goods and Services Tax - Verification: New GST Registration after Cancellation of earlier(old) Registration – By CA Nitin Jain a very important clarification is came vide Circular no. 95/14/2019-GST dated 28th March, 2019 from Central Board of Indirect Taxes and Customs is being summarized in the present article. Many cases are came to knowledge of departm...

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Registration requirements in case of Exempt Supplies

Goods and Services Tax - There is a lot of debate as to whether registration is necessary in case of entities supplying “ONLY” Exempt supply of goods or services. Let us analyze the provisions of the CGST Act, 2017. Sec.22(1) deals with the requirement of registration reads as follows: “Every supplier shall be liable to be registered under this Act [&hellip...

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CBIC issues 6 New Notifications / Circulars / Orders on 23.04.2019

Goods and Services Tax - On 23rd April 2019 CBIC issued 3 CGST Notifications, 2 Circulars and 1 Removal of Difficulty Order. CBIC added proviso to Rule 23, Amended Rule 62 to provide rule for payment and return filing by Specified Composition dealers, Inserted Form GST CMP – 08– Statement for payment of self-assessed tax, added a new instruction to [&hell...

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Separate GST registration not required for godowns in different states

In re Gandhar Oil Refinery (India) Limited (GST AAR Maharashtra) - In re Gandhar Oil Refinery (India) Limited (GST AAR Maharashtra) Question 1:- Whether the applicant requires registration in each State separately? Answer :- In the present case as mentioned above the place of supply is the location of the importer who is situated in the State of Maharashtra and hen...

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Registration under GST regime is applicable on place of supply

In re M/s K M Trans Logistics Private Limited (AAR Rajasthan) - The registration under GST regime is applicable on place of supply of goods or services or both. Since in the instant case, as per the facts submitted by the applicant, the place of supply is from the state of Rajasthan, thus applicant is required to take registration at Jaipur, Rajasthan only....

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ACES GST Integration for Tax Officers to Change Assessee Password

Advisory No. 21/2019 - Aces-GST Integration - (19/07/2019) - ACES GST Integration- Issue of Advisory for Tax officers to Change Assessee Password for Existing Tax payers of Central Excise and Service Tax in the integrated CBIC-GST Tax Payer portal ...

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GST Registration Limit of 40 Lakh in UP for exclusive goods suppliers

Notification No.- KA.NI-2-807/XI-9(47)/17- U.P. Act-1-2017-Order-(35)-2019 - (28/05/2019) - UP GST notifies that Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees as the category of persons exempt from obtaining GST registration. Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In ...

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SOP for visit to premises for verification of GST registration particulars

Circular No. 4/2019 - (07/05/2019) - Circular No.4/2019 – GST Registered Tax Payers – Validation of Registration details furnished – SoP for visit to taxable person’s premises for verification of registration particulars. Office of the Commissioner of State Goods and Services Tax Department, Government of Kerala, Thiruvanantha...

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Opportunity to apply for revocation of cancellation of GST registration

Circular No. 99/18/2019-GST - (23/04/2019) - Seeks to clarify the extension in time under sub-section (1) of section 30 of the Act to provide a one time opportunity to apply for revocation of cancellation of GST registration on or before the 22nd July, 2019 for the specified class of persons for whom cancellation order has been passed up to 31...

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Time limit for revocation of cancellation of GST registration extended

Order No. 5/2019-GST [S.O. 1626(E)] - (23/04/2019) - CBIC extends the time limit for filing an application for revocation of cancellation of registration for specified taxpayers vide Central Goods and Services Tax (Fifth Removal of Difficulties) Order, 2019. Refer  Order No. 5/2019-GST dated 23rd April, 2019. CGST (Fifth Removal of Difficulties) Orde...

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Recent Posts in "GST Registration"

Implications of revocation of suspension of GST registration

CBIC vide notification number 49/2019 –CT dated 09.10.2019 made the amendment in CGST Rules, 2017. In this notification, CBIC notifies the new rule 21A(5) – the detailed analysis are herein below; Suspension of Registration: As per rule 21A(3) CGST Rule, 2017 (Inserted through Notification No. 03/2019 – Central Tax dated 29.01.2...

Read More

Amendment in Rule 21A: Suspension of GST Registration

Introduction: Notification No. 49/2019 Central Tax dated 09.10.2019 inserted explanation to sub rule 3 and also inserted sub rule 5 after sub rule 4 to rule 21A of CGST Rules 2017. Rule 21A of CGST Rules 2017 talks about Suspension of  GST Registration Sub Rule 3 of Rule 21A of CGST Rules 2017 says:  A […]...

Read More

Voluntary & Compulsory GST Registration – Things to know

Every supplier who makes supply of taxable goods and services or both needs to take registration under GST if his aggregate turnover in a financial year exceeds the threshold limit. The Threshold limit for taking registration are as follows: In case of supplier of services – Rs. 20, 00,000 (Rs. 10, 00,000 for states of […]...

Read More

New GST Registration after Cancellation of earlier (old) Registration

Verification: New GST Registration after Cancellation of earlier(old) Registration – By CA Nitin Jain a very important clarification is came vide Circular no. 95/14/2019-GST dated 28th March, 2019 from Central Board of Indirect Taxes and Customs is being summarized in the present article. Many cases are came to knowledge of departm...

Read More

Registration requirements in case of Exempt Supplies

There is a lot of debate as to whether registration is necessary in case of entities supplying “ONLY” Exempt supply of goods or services. Let us analyze the provisions of the CGST Act, 2017. Sec.22(1) deals with the requirement of registration reads as follows: “Every supplier shall be liable to be registered under this Act [&hellip...

Read More

How to cancel the GST Number

Introduction GST Registration can be cancelled by any person who is no longer required to file GST Return if either his annual turnover is below the exemption limit or the taxpayer is no longer liable to be a registered person or any other reason explained below. One must settle all the GST liability before they […]...

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GST Registration is Compulsory for these supplies under Section 24

We are well aware that as per Section 22 of CGST Act, GST registration is required if the supply of goods or services exceeds the value of Rs.20 lakhs in a year.  With effect from 1st April 2019 this threshold limit has been increased from Rs.20 lakhs to Rs.40 lakhs only for supply of goods.  […]...

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Registration for works contract under GST

Registration under GST is state centric. As per Sec 22(1), every supplier shall be liable to be registered under GST,  in the State or Union territory, from where he makes taxable supply of goods or services or both, if his aggregate turnover in a F.Y exceeds threshold limit.  In case of inter-state supply of goods, […]...

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Exemption From Registration in GST

For the purpose of levy and collection of tax on supply of goods or services or both, persons who are registered or liable to be registered have been made liable for payment of goods and services tax (hereinafter referred to as GST). For the purpose of levy of GST on intra-State supply of goods or […]...

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No Threshold Limit of Turnover In GST

To most of the people directly or indirectly concerned with goods and services tax (hereinafter referred to as the GST) will take the title of this post as a surprise but it is absolutely true that GST Law not provides threshold limit of turnover. Sub-clause (d) of clause (4) of Article 279A of the Constitution, […]...

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