GST Registration

Cancellation or Suspension of GST registration

Goods and Services Tax - Whether a writ petition lies before the Jurisdictional Hon’ble High Court wherein the GST Department in India has cancelled or suspended the registration of the assessee without providing a chance to appear before the Authority for adjudication of the matter or one should exhaust the remedy first before the Appellate Authority GST?...

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Is Registration Under GST Mandatory?

Goods and Services Tax - Since the GST (Goods and Services Tax) has been introduced into the Indian economy, it has considerably changed the taxation system of the country. While the GST is said to simplify the taxation process and increase the ease of doing business in the long term, it is very important for the businesses and stakeholders to […]...

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GST Portal Updates – New Functionalities

Goods and Services Tax - New Functionality on Interest Calculation -Deployment of Interest Calculator in GSTR-3B -This functionality will facilitate & assist the taxpayers in doing self-assessment. -This functionality arrives at the system computed interest on the basis of the tax liability values declared by the taxpayers, along with the details about the pe...

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Analysis of Cancellation of GST Registration with Case Law

Goods and Services Tax - Please find the article “Analysis of Cancellation of GST Registration with Case Law” to be published in your august site. The article is analysing on if the cancellation was done without consider conditions stipulated under section 29(2) of the Act. The latest judgement of the Allahabad High Court has been considered in this a...

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Recent Updates In GST till 11.03.2022

Goods and Services Tax - Now that election results of five state assemblies which went to polls is February – March, 2022 have been announced with BJP winning four states, while one going to AAP party for the first time. These results reflects that there is going to be stability in policy making and Governance which will only be beneficial […]...

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Authorization Letter for HUF for GST registration under GST Act

Goods and Services Tax - Declaration for Authorized Signatory I ……….…. (Karta of ………..…….) hereby solemnly affirm and declare that …………..(Name of Person) to act as an authorized signatory for the business………………… (Name of Business) for which application for Goods and Service tax registration is being filed under the Goods an...

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Format of No Objection Or Consent Letter For GST Registration

Goods and Services Tax - Format of No Objection Or Consent Letter For GST Registration NO OBJECTION LETTER TO WHOMSOEVER IT MAY CONCERN Affidavit of Mr/Mrs./Km.……………………… (Having Pan Number………………) S/o or D/o or W/o………………., R/o ……………………………… do hereby solemnly affirm and declare as:- That I am the Own...

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Waive mandatory requirement of GST No. for trade on ecommerce: CAIT

Goods and Services Tax - As per existing GST laws, any person who supplies goods through an e-commerce operator, is required to compulsorily register under GST, irrespective of the turnover of such persons. Accordingly, even where the turnover does not cross any threshold limit, such business would be required to register under GST and undertake all subsequent pe...

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Geo-location enabled for for new GST registration & amendment

Goods and Services Tax - GSTN enabled a new feature of Geo-location for new registration and amendment of address for existing registration The Goods and Services Tax Network (GSTN) has enabled new feature of Geo-location for picking address for new registration and amendment of address for existing registration.  ...

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GSTN enabled feature to withdraw GST registration cancellation application

Goods and Services Tax - A New feature enabled in GST Portal to withdraw application for cancellation of GST registration The Goods and Services Tax Network (GSTN) has enabled the feature to withdraw application for cancellation of GST registration on the GST portal. If the application for cancellation of GST registration is made by mistake and the applicant wish...

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HC directs dept to consider application for revocation of cancellation of registration in physical form

Madhav Copper Limited Vs State of Gujarat (Gujarat High Court) - Madhav Copper Limited Vs State of Gujarat (Gujarat High Court) Mr. Bairagar, the learned AGP, wants the writ applicant to apply for revocation of the cancellation of registration in the requisite Form GST REG 21 Online at the GST common portal in accordance with the provisions of Section 30 of the G...

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CGST Rule 25: Physical verification without the knowledge of Appellant is not valid

Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court) - Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court)  Reply to GST Registration cancellation notice was filed by the petitioner, stating why its registration should not be cancelled. Ignoring the reasons stated the GST Registration certificate was can...

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HC Quashes Vague order cancelling GST Registration

Asterpetal Trade And Services Private Limited Vs State of Gujarat (Gujarat High Court) - HC observed that show cause notices, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.0...

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HC Quashes vague SCN for Cancellation of GST registration

Shah Industries Through Proprietor Vishal Hastimal Sakaria Vs State of Gujarat (Gujarat High Court) - Shah Industries Through Proprietor Vishal Hastimal Sakaria Vs State of Gujarat (Gujarat High Court) The show cause notice is bereft on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague sh...

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Revocation of cancellation of GST registration – Cancelled due to non-filing of Returns

Tahura Enterprise Vs Union of India (Gujarat High Court) - Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 ...

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Central GST Registration: Proper Officer for approval for physical verification of place of business

Notification No. F.17(131-Pt.-II)ACCT/GST/2017/7746 - (13/04/2022) - Chief Commissioner, State Tax, Rajasthan, hereby, authorise Joint Commissioner /Deputy Commissioner, Central Registration Unit, State Tax, Jaipur for giving approval for physical verification of place of business to the proper officers....

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Functioning of Central Registration Unit for GST registrations

Order No. 17(131-Pt.II)ACCT/GST/2017/7740 - (07/04/2022) - Chief Commissioner of State Tax, Rajasthan hereby assign the functions related to registration under the said Act. to the officers as mentioned in column no.2, for the purposes of Sections of the said Act mentioned in column no. 3 and for the jurisdiction as mentioned in column no. 4 against each of...

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Functionality for Restoration of Cancelled GST Registration based on Appellate order

Registration Advisory No. 07/2022 - (23/03/2022) - Now, a functionality in the name of ‘Restoration of Cancelled Registration’ has been developed and deployed e.f. 23.03.2022, to facilitate the jurisdictional Range officers to restore the registrations in pursuance of judicial / appellate orders....

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Care to be taken while revocation of cancellation of GST registration

Internal Circular No. 06A of 2022 - (23/03/2022) - On receipt of application for revocation of cancellation of registration, the proper officer shall pay a visit to the POB of the taxpayer in order to ensure that the taxpayer is in genuine business from his premises. This will ensure that the revocation is not done in the ease of non-existent / non-...

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SOP on extension of time limit to apply for revocation of cancellation of GST registration

Circular No. 15/2021-GST of State Tax - (10/03/2022) - SOP on extension of time limit to apply for revocation of cancellation of GST registration...

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Recent Posts in "GST Registration"

Authorization Letter for HUF for GST registration under GST Act

Declaration for Authorized Signatory I ……….…. (Karta of ………..…….) hereby solemnly affirm and declare that …………..(Name of Person) to act as an authorized signatory for the business………………… (Name of Business) for which application for Goods and Service tax registration is being filed under the Goods an...

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Format of No Objection Or Consent Letter For GST Registration

Format of No Objection Or Consent Letter For GST Registration NO OBJECTION LETTER TO WHOMSOEVER IT MAY CONCERN Affidavit of Mr/Mrs./Km.……………………… (Having Pan Number………………) S/o or D/o or W/o………………., R/o ……………………………… do hereby solemnly affirm and declare as:- That I am the Own...

Read More

HC directs dept to consider application for revocation of cancellation of registration in physical form

Madhav Copper Limited Vs State of Gujarat (Gujarat High Court)

Madhav Copper Limited Vs State of Gujarat (Gujarat High Court) Mr. Bairagar, the learned AGP, wants the writ applicant to apply for revocation of the cancellation of registration in the requisite Form GST REG 21 Online at the GST common portal in accordance with the provisions of Section 30 of the GGST Act read with […]...

Read More

Cancellation or Suspension of GST registration

Whether a writ petition lies before the Jurisdictional Hon’ble High Court wherein the GST Department in India has cancelled or suspended the registration of the assessee without providing a chance to appear before the Authority for adjudication of the matter or one should exhaust the remedy first before the Appellate Authority GST?...

Read More

CGST Rule 25: Physical verification without the knowledge of Appellant is not valid

Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court)

Micro Focus Software Solutions India Private Limited Vs Union of India & Anr. (Delhi High Court)  Reply to GST Registration cancellation notice was filed by the petitioner, stating why its registration should not be cancelled. Ignoring the reasons stated the GST Registration certificate was cancelled. Inspection of the premises was c...

Read More

Is Registration Under GST Mandatory?

Since the GST (Goods and Services Tax) has been introduced into the Indian economy, it has considerably changed the taxation system of the country. While the GST is said to simplify the taxation process and increase the ease of doing business in the long term, it is very important for the businesses and stakeholders to […]...

Read More

HC Quashes Vague order cancelling GST Registration

Asterpetal Trade And Services Private Limited Vs State of Gujarat (Gujarat High Court)

HC observed that show cause notices, referred to above, and the impugned order are as vague as anything. The issue is now covered by the decision of this Court in the case of Aggarwal Dyeing and Printing Works vs. State of Gujarat & 2 Ors., Special Civil Application No.18860 of 2021, decided on 24.02.2022....

Read More

HC Quashes vague SCN for Cancellation of GST registration

Shah Industries Through Proprietor Vishal Hastimal Sakaria Vs State of Gujarat (Gujarat High Court)

Shah Industries Through Proprietor Vishal Hastimal Sakaria Vs State of Gujarat (Gujarat High Court) The show cause notice is bereft on any material particulars or information. In the absence of any material particulars and the details, it is difficult for any individual to respond to such a vague show cause notice. Probably what the Autho...

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Revocation of cancellation of GST registration – Cancelled due to non-filing of Returns

Tahura Enterprise Vs Union of India (Gujarat High Court)

Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2...

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Address on Invoice not Matches RC; Post Facto Amendment of GST Registration, HC Quashes Penalty

Algae Labs Pvt. Ltd Vs State Tax Officer (Madras High Court)

Both the petitioner and the respondent admit that as on date the above said address has been included in the petitioner's place of business in the GST Registration. Thus, there is a post facto inclusion of the address, which was mentioned in the tax invoice raised by the supplier and in the E-way Bill....

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