GST Registration

Cancellation of GST Registration – Amendments at A Glance

Goods and Services Tax - 1. The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020, has amended Rule 22 dealing with cancellation of registration by issuing fourteen amendments of CGST Rule 2020. 1.1 Further, CBIC vide twitter dated 23.12.2020 has clarified the facts on recent rule changes against the misinformation on social media that is con...

Read More

New grounds for cancellation of registration under GST

Goods and Services Tax - Now the officer can proceed for cancellation of GSTIN where a taxpayer avails Input Tax Credit (ITC) exceeding the permissible amount of ITC, which is in violation of the provisions of section 16 of the CGST Act and rules made thereunder....

Read More

Person whose GST registration has been suspended is now restricted from furnishing PART A of E-Way Bill

Goods and Services Tax - Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending, inter alia, Rule 138E of the Central Goods and Services Tax Rules, 2017 (“C...

Read More

No opportunity of being heard to taxpayers for suspension of GST registration

Goods and Services Tax - No opportunity of being heard to taxpayers for suspension of registration The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020 2020 issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the Central Goods and Services Tax Rules, 2017 (CGST Rules) in following manner: The words ...

Read More

New Form GST REG-31 notified for ‘Intimation for suspension & notice for cancellation of registration’

Goods and Services Tax - New Form GST REG-31 notified for ‘Intimation for suspension & notice for cancellation of registration’ The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, inter alia, notifying Form GST REG-31 for ‘Intimation for susp...

Read More

Request to extend Due date of Annual GST Return & Audit

Goods and Services Tax - Bhayander CA Social Group has made a representation requesting for extension of Due date for filing GST Annual Return & GST Audit for the Financial Year 2018-19 till 31st March 2021. Full text of the representation is as follows:- Bhayander CA Social Group BCASG/20-21/01 Date: 22 December’2020 To, Smt. Nirmala Sitaraman Hon̵...

Read More

53 Associations requests Extension for GSTR 9, 9A & 9C

Goods and Services Tax - 53 GST and Trade Associations made a Joint Petition to FM and requested for Extension of due dates for GSTR-9 GSTR-9A & GSTR- 9C and Extension of Time limit u/s 16(4) for Financial Year 2018/19 and 2019/20. It further requested for extension of time limit for filing GSTR 1 & GSTR 3B of FY 1920 […]...

Read More

Advisory on timely amendment of registration particulars in GST

Goods and Services Tax - All registered GST taxpayers are advised that whenever there is any change in premises, constitution of business or any other particulars, such changes should be amended in the GST registration within the prescribed time....

Read More

Aadhar authentication on GST portal

Goods and Services Tax - The Central Board of Indirect Taxes and Customs has provided a facility of Aadhar authentication for new goods and services tax (GST) registration to be activated from August 21, 2020, with the objective to enhance ease of doing business. For those opting for Aadhar authentication, new GST registration will be issued within three working ...

Read More

Change in GST Registration Procedure WEF 21/08/2020

Goods and Services Tax - Notification 62/2020 dated 20/08/2020 being issued to bring in change in GST Registration Procedure. According to the said notification, a person opting to get registered under GST has to opt for Aadhar Authentication and date of submission of application will be date of such authentication and officer has to act upon the application with...

Read More

HC quashes Non-Speaking GST Registration cancellation order

Vimal Yashwantgiri Goswami Vs State Of Gujarat (Gujarat High Court) - Vimal Yashwantgiri Goswami Vs. State Of Gujarat (Gujarat High Court) Be that as it may, we are inclined to quash the impugned order dated 25th February 2020 passed by the Commercial Tax Officer on the short ground that the same is a non-speaking order passed without any application of mind. It is ve...

Read More

Lack of legally trained mind, manifest arbitrariness in revocation of GST registration: HC

Ansari Construction Vs Additional Commissioner Central Goods And Services Tax (Allahabad High Court) - Ansari Construction Vs Additional Commissioner Central Goods And Services Tax (Allahabad High Court) In the present case along with the application, the petitioner had filed a statement to the effect that all the requisite returns have been filed and the dues are cleared and thus it was incumbent up...

Read More

HC upheld GST Registration Cancellation on Failure of Appellant to pay Tax Installments

Magnamind Ventures (P) Ltd. Vs State of Kerala (Kerala High Court) - Kerala High Court cancelled the GST registration of the Appellant since they have not deposited the payment of Central Goods and Services Tax(CGST) and also the State Goods and Services Tax (SGST) from year 2017 onwards till the date of hearing....

Read More

GST registration cancellation order based on Vague SCN not sustainable

Mahadev Trading Company Vs Union of India (Gujarat High Court) - Mahadev Trading Company Vs Union of India (Gujarat High Court) Perusal of the show cause notice indicates that to such show cause notice no response can be given by any assessee. The show cause notice is as vague as possible and does not refer to any particular facts much less point out so as to [&h...

Read More

Revocation of Cancellation of GST Registration – HC found argument of erroneous exercise of jurisdiction untenable

M.S. Retail Private Limited Vs Union of India (Karnataka High Court) - M.S. Retail Private Limited Vs Union Of India (Karnataka High Court) It is not in dispute that the show cause notices, the order of cancellation and the order rejecting the application for revocation of cancellation are passed by proper officer. The show cause notice dated 18.03.2020 and the order o...

Read More

SOP for verification of taxpayers granted deemed GST registration- Reg.

Instruction No. 4/3/2020-GST - (27/11/2020) - The CBIC notified the Standard Operating Procedure (SOP) for verification of taxpayers granted deemed registration. From August 21, 2020, Rule 9 of the CGST Rules, 2017 provide that in cases where Aadhaar authentication has either not been opted for by the applicant or where such authentication has ...

Read More

Provision for Aadhar Authentication in GST Registration notified

Notification No. 62/2020–Central Tax/G.S.R. 517(E) - (20/08/2020) - CBIC notifies Provision for Aadhar Authentication in GST Registration and physical verification of the place of business before GST Registration vide Notification No. 62/2020–Central Tax Dated: 20th August, 2020. Ministry of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Cust...

Read More

Dispose pending GST registration applications on or before 30th July 2020

CBEC-20/06/11/2020-GST - (17/07/2020) - Subsection (10) of section 25 of the CGST Act, 2017 read with rule 9 of CGST Rules. 2017. provides for deemed approval of application or registration after a period of three working days. if the proper officer fails to take any action on the said application within the said period of three working d...

Read More

One time Opportunity for revocation of Cancellation of GST Registration

Order No. 01/2020-Central Tax [S.O. 2064(E).] - (25/06/2020) - Taxpayer were unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty...

Read More

CBIC clarifies on Issues related to IBC, GST ITC-04 & Supply to merchant exporter

Circular No. 138/08/2020-GST - (06/05/2020) - IRP/RP are facing difficulty in obtaining registrations during the period of the lockdown and have requested to increase the time for obtaining registration from the present 30 days limit....

Read More

Recent Posts in "GST Registration"

HC quashes Non-Speaking GST Registration cancellation order

Vimal Yashwantgiri Goswami Vs State Of Gujarat (Gujarat High Court)

Vimal Yashwantgiri Goswami Vs. State Of Gujarat (Gujarat High Court) Be that as it may, we are inclined to quash the impugned order dated 25th February 2020 passed by the Commercial Tax Officer on the short ground that the same is a non-speaking order passed without any application of mind. It is very sad to […]...

Read More

Cancellation of GST Registration – Amendments at A Glance

1. The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020, has amended Rule 22 dealing with cancellation of registration by issuing fourteen amendments of CGST Rule 2020. 1.1 Further, CBIC vide twitter dated 23.12.2020 has clarified the facts on recent rule changes against the misinformation on social media that is con...

Read More

New grounds for cancellation of registration under GST

Now the officer can proceed for cancellation of GSTIN where a taxpayer avails Input Tax Credit (ITC) exceeding the permissible amount of ITC, which is in violation of the provisions of section 16 of the CGST Act and rules made thereunder....

Read More

Person whose GST registration has been suspended is now restricted from furnishing PART A of E-Way Bill

Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending, inter alia, Rule 138E of the Central Goods and Services Tax Rules, 2017 (“C...

Read More

No opportunity of being heard to taxpayers for suspension of GST registration

No opportunity of being heard to taxpayers for suspension of registration The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020 2020 issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the Central Goods and Services Tax Rules, 2017 (CGST Rules) in following manner: The words ...

Read More

New Form GST REG-31 notified for ‘Intimation for suspension & notice for cancellation of registration’

New Form GST REG-31 notified for ‘Intimation for suspension & notice for cancellation of registration’ The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, inter alia, notifying Form GST REG-31 for ‘Intimation for susp...

Read More

Time limit increased for grant of GST registration from 3 to 7 working days

CBIC Increased the time period to approve the grant of registration to the applicant from 'three' working days to 'seven' from the date of submission of the application for the registration....

Read More

CBIC aligns rules of Cancellation of GST registration

Cancellation of registration under Rule 22 of the CGST Rules aligned with newly inserted sub-rule (2A) of Rule 21A  The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 22 of the Central Goods and Services Tax Ru...

Read More

Biometric based Aadhaar authentication/verification process for GST registration

The CBIC vide Notification No. 94/2020-Central Tax dated December 22, 2020 has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, inter alia, substituting Rule 8(4A) of the Central Goods and Services Tax Rules, 2017 (CGST Rules), w.e.f. date to be notified later, in following manner: Every application made for the r...

Read More

Request to extend Due date of Annual GST Return & Audit

Bhayander CA Social Group has made a representation requesting for extension of Due date for filing GST Annual Return & GST Audit for the Financial Year 2018-19 till 31st March 2021. Full text of the representation is as follows:- Bhayander CA Social Group BCASG/20-21/01 Date: 22 December’2020 To, Smt. Nirmala Sitaraman Hon̵...

Read More

Browse All Categories

CA, CS, CMA (5,112)
Company Law (6,793)
Custom Duty (8,161)
DGFT (4,425)
Excise Duty (4,420)
Fema / RBI (4,498)
Finance (4,725)
Income Tax (35,480)
SEBI (3,793)
Service Tax (3,646)

Search Posts by Date

January 2021
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031