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GST Registration

Cancellation, Suspension & Revocation of Registration under GST

Goods and Services Tax - Cancellation of GST Registration describes that the taxpayer will no longer be a GST Registered Person and they will no longer have to pay or collect the taxes. The cancellation can be due to closure/transfer/change in the constitution of business....

Cancellation of GST Registration without proper explanation is not sustainable

Goods and Services Tax - The Hon’ble Madras High Court in the matter of Raj Kishore Engineering Construction (P.) Ltd. v. Joint Commissioner (Appeals) II [W.P. No. 32740 of 2022 with W.M.P. No. 32128 of 2022 dated December 6, 2022] held that revocation of the Goods and Service Tax (“GST”) registration without any explanation and only reason that the returns...

New GST Registrants – Furnish bank details on GST Portal (Rule 10A)

Goods and Services Tax - Many new GST registrants do not know they have to update their bank account details after getting their GST Registration within prescribed time limit. These days the banks do not open the accounts unless you take a GST registration especially in case of individuals/proprietorships and partnerships. This is one of the primary reasons bank ...

GST Registration – Unregistered Rent Agreement – A statutory analysis

Goods and Services Tax - I. Introduction Recently, it is experienced that when a business applies for new registration in a rented premises, the GST Dept. is asking for registered rent agreement. And if the rent agreement is not registered, the GST registration is being rejected on that ground alone. In Maharashtra, section 55 of the Rent Control Act 1999 [&helli...

GST Registration Application Rejected or Registration Cancelled

Goods and Services Tax - Many times we face issues while getting GST registration like application rejected or gst get cancelled after registration. Here is a detailed article on provisions and various judgements on it RELATED PROVISION As per Rule 8(4) of CGST Rules 2017, using ref no applicant submit application electronically along with document specified in c...

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GSTINs suspended: Advisory on “Initiating Drop Proceeding” by taxpayers

Goods and Services Tax - Recently, a functionality of Automated Drop Proceedings of GSTINs suspended due to non-filing of returns has been implemented on the GST Portal. This functionality is for the taxpayers who have filed their pending 6 monthly or 2 Quarterly returns. Such taxpayers are advised to revoke the suspension once the due returns have been filed b...

Haryana cancels GST registration of all non-filers of GSTR-3B till March 2021

Goods and Services Tax - Excise and Taxation Department, Government of Haryana had identified a list of 373 active registered taxpayers of State jurisdiction who had not filed FORM GSTR-3B up till March 2021. These taxpayers were liable to be cancelled under the provisions of Section 29 of the HGST Act, 2017....

Taxpayer allowed to enter multiple trade names for a single GST registration

Goods and Services Tax - Taxpayers been provided with an option to provide up to 9 additional trade names for a single GSTIN registration through core field amendment...

GST Registration cancellation drive by Government of Haryana

Goods and Services Tax - Government of Haryana conducted a Cancellation Drive against those taxpayers who had not filed their Returns (GSTR-3B for Normal taxpayers and CMP-08 for Composition taxpayers) since April 2021. The drive commenced on 5th April 2022....

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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GST Registration cancellation order by merely Relying on System Generated Orders Not Sustainable

Rekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court) - Rekha Saxena Vs. Commissioner of Central Goods and Services Tax (Delhi High Court) HC held that orders cancelling registration are a serious matter, they impact the registrants, and therefore, the concerned officer should carefully pen down the orders, and not rely on the system generated orders. In...

Delayed Appeal against GST Registration cancellation order – Power of HC to condone delay – Registry directed to place matter before Chief Justice of HC

Paul Raj Engineering Vs Assistant Commissioner (Circle) (Madras High Court) - Appeal against GST Registration cancellation order filed after stipulated time limit - Power of High Court to condone delay in such appeal filing - Registry directed to place matter before Chief Justice of High court as two contradictory views expressed by two Hon'ble Judges of Madras High Court....

GST registration cannot be cancelled without Application of mind by department

Monirul Islam Vs State of West Bengal & Ors. (Calcutta High Court) - There should be application of mind by Revenue Department while passing orders, cancelling GST Registration be it physical or auto-generated....

GST registration cannot be cancelled on mere statement of receptionist

Rohit Varma Vs Assistant Commissioner (Calcutta High Court) - Where authority while cancelling GST registration solely relied upon statement made by receptionist of building who could not recognise appellant's photograph, proper course was followed, therefore, matter was to be remanded to original authority for conducting fresh enquiry...

GST Registration cancellation: HC Quashes Appellate Authority order

Siddharth Associates Vs State Tax Officer (Gujarat High Court) - Siddharth Associates Vs State Tax Officer (Gujarat High Court) 1. The petitioner is before this Court seeking to challenge the action of the respondent authority essentially on two counts firstly, because the order of cancellation of registration is in breach of principle of natural justice being ve...

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Advisory on facility of ‘Initiating Drop Proceedings’ of Suspended GSTINs due to Non-filing of Returns

Press Release No. 566 - (16/01/2023) - If the status of the GSTIN does not automatically turn ‘ACTIVE’, then taxpayers are advised to revoke the suspension once the due returns have been filed, by clicking on ‘Initiate Drop Proceeding’...

Guideline for Verification of Application for grant of new GST registration

GST Circular No. R1-/2022 - (05/08/2022) - Registration of any business entity under the GST Law implies obtaining a unique GSTIN from the concerned tax authorities for the purpose of collecting tax on behalf of the Government and to avail ITC for the taxes paid on the inward supplies....

Module developed for Revocation of cancelled GSTIN beyond 90 days

Circular GST No 01/2022-23 - (02/06/2022) - In order to revoke the cancelled registration after 90 days, which was allowed by the concerned appellate authority or the High Court, there was no electronic module in place to revoke such cancelled registration. Now a module has been developed and tested in order to revoke cancelled GSTIN beyond 9...

Instructions regarding processing of applications for registration in FORM GST REG 01

Memo No - 367/GST- 2 - (24/05/2022) - It has come to the notice of the Head Office that few Proper Officers in the State are insisting on personal appearances or seeking extraneous information from the applicants seeking fresh registration under GST....

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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