GST Registration

GST authorities cannot embark upon process of assessment, in the guise of considering application for revocation of cancellation of registration

Goods and Services Tax - GST authorities cannot embark upon the process of assessment, in guise of considering application for revocation of cancellation of GST registration The Hon’ble Madras High Court in Ramakrishnan Mahalingam vs. State Tax Officer & Anr. [W.P. No. 15081 of 2020 and WMP. Nos. 18799, 18801 & 18797 of 2020, dated April 30, 2021] direc...

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Suo Moto GST Registration Cancellation to GST Revocation – Never to Miss Opportunity

Goods and Services Tax - Dear friends, in past few months GST Department has Suo Moto cancelled GST Registration of many dealers which creates a very harsh situation for MSME Sector which are already struggling with cash crunch and other business-related problem created by National lockdown due to Covid situation. There are many reasons due to which GST Registrat...

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Revocation of Cancelled GST Registration- A Relief For Non-Filers of Returns

Goods and Services Tax - 1. In view of the Global Pandemic Situation across the Country, the Supreme Court took Suo Motu cognizance of the situation arising out of the difficulties issued faced by the litigants in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or any...

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Is Post Facto GST Registration Cancellation Affects ITC already claimed?

Goods and Services Tax - In this article, we will discuss about the scenario where Input Tax Credit denied to the bona-fide purchasing dealer owing to the default on the part of the selling dealer. Nowadays, the GST officers has started issuing notice demanding reversal of Input Tax Credit availed on purchase made from Registered Tax payers (RTPs) whose registrat...

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SOP to cancel GST Registration

Goods and Services Tax - GST Registration can be cancelled either suo-moto or on application filed by the registered person. But why would a person want to cancel the registration? Circumstances that would warrant the registered person to cancel his registration are: a) The business has been discontinued/transferred fully for any reason/amalgamated with other leg...

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Extension of due date of filing Revocation application of Cancellation

Goods and Services Tax - Extension of the due date of filing Revocation application of Cancellation In view of Notification No. 14/2021 dt. 01.05.2021, the timeline for filing the ‘Application for Revocation of Cancellation’ has been extended to 180 days from 90 days which will be valid up to 15th June 2021 Thanking You, Team GSTN | 14/05/2021...

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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...

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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 […]...

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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....

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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 ...

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Officer cannot deny Revocation of GST Registration for alleged incorrect ITC availment

Ramakrishnan Mahalingam Vs State Tax Officer (Madras High Court) - Ramakrishnan Mahalingam Vs State Tax Officer (Madras High Court) An assessment would have to be made by the authority in terms of Section 73 or other applicable provision after following the procedure set out therein, and it is only in the course thereof that the officer may consider and decide ques...

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GST registration cancellation for issue of invoice without supply of goods is valid

Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court) - Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court) Learned Single Judge came to the conclusion that a detailed enquiry was conducted by the Commercial Department Range Agra and that the fact regarding issuance of invoices/e-way bills without any transportat...

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Personal hearing to taxpayer must before cancellation of GST Registration: HC

Tvl. Vectra Computer Solutions Vs Commissioner of Commercial Taxes (Madras High Court) - High Court held that Personal hearing must be afforded to taxpayer before cancellation of GST Registration. As in this case no such Opportunity was afforded to Taxpayer so High Court has Quashed the Cancellation order....

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HC allows GST Registration with effect from 1st July 2017

JAP Modular Furniture Concepts Pvt. Ltd. Vs. State Of Gujarat (Gujarat High Court) - JAP Modular Furniture Concepts Pvt. Ltd. Vs. State Of Gujarat (Gujarat High Court) In this case provisional GST registration of the writ applicants under the GST Act was also blocked / inactivated and final registration was not granted to the writ applicants under the GST Act on account of cancellat...

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HC Quashes vague & imprecise SCN & instructs unblock of GST account

Dayamay Enterprise Vs State of Tripura And 3 Ors. (Tripura High Court) - Dayamay Enterprise Vs State of Tripura (Tripura High Court) The impugned notice has been issued only for cancellation of registration, that too without citing any particular reason. The reason stated is picked up from the statute itself namely, non-compliance of any specified provisions of GST Act o...

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Relaxation to assessee whose GSTIN canceled during 15.3.2020 to 14.3.2021

P/35/2021-ADC(RC AND M)-CCT-CTD - (07/04/2021) - If any application for revocation of cancellation of Registration is already rejected on the ground of exceeding 30 days without considering the period from 15-03-2020 to 14-03-2021, the said tax payers may be requested to file an application again and orders passed on merits....

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SOP for implementation of provision of suspension of GST registrations

Circular No. GST-18/2020-21 - (15/03/2021) - Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of KGST Rules, 2017 –regarding...

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MCA enables Aadhar authentication for GSTIN on Company Incorporation

G.S.R.158(E) - (05/03/2021) - Companies (Incorporation) Third Amendment Rules, 2021. Introduction of Aadhar authentication facility for GSTIN Registration in Form INC-35 AGILE-PRO This is to inform you that the Ministry of Corporate Affairs has issued a notification on 05th March 2021 stating that in the Form INC-35 AGILE-PRO, p...

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SOP for implementation of provision of suspension of GST registrations

Circular No. 145/01/2021-GST - (11/02/2021) - Standard Operating Procedure (SOP) for implementation of the provision of suspension of registrations under sub-rule (2A) of rule 21A of CGST Rules, 2017 –...

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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 ...

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Recent Posts in "GST Registration"

GST authorities cannot embark upon process of assessment, in the guise of considering application for revocation of cancellation of registration

GST authorities cannot embark upon the process of assessment, in guise of considering application for revocation of cancellation of GST registration The Hon’ble Madras High Court in Ramakrishnan Mahalingam vs. State Tax Officer & Anr. [W.P. No. 15081 of 2020 and WMP. Nos. 18799, 18801 & 18797 of 2020, dated April 30, 2021] direc...

Read More

Extension of due date of filing Revocation application of Cancellation

Extension of the due date of filing Revocation application of Cancellation In view of Notification No. 14/2021 dt. 01.05.2021, the timeline for filing the ‘Application for Revocation of Cancellation’ has been extended to 180 days from 90 days which will be valid up to 15th June 2021 Thanking You, Team GSTN | 14/05/2021...

Read More

Suo Moto GST Registration Cancellation to GST Revocation – Never to Miss Opportunity

Dear friends, in past few months GST Department has Suo Moto cancelled GST Registration of many dealers which creates a very harsh situation for MSME Sector which are already struggling with cash crunch and other business-related problem created by National lockdown due to Covid situation. There are many reasons due to which GST Registrat...

Read More

Officer cannot deny Revocation of GST Registration for alleged incorrect ITC availment

Ramakrishnan Mahalingam Vs State Tax Officer (Madras High Court)

Ramakrishnan Mahalingam Vs State Tax Officer (Madras High Court) An assessment would have to be made by the authority in terms of Section 73 or other applicable provision after following the procedure set out therein, and it is only in the course thereof that the officer may consider and decide questions of leviability of tax […]...

Read More

Revocation of Cancelled GST Registration- A Relief For Non-Filers of Returns

1. In view of the Global Pandemic Situation across the Country, the Supreme Court took Suo Motu cognizance of the situation arising out of the difficulties issued faced by the litigants in filing petitions/applications/suits/appeals/all other proceedings within the period of limitation prescribed under the general law of limitation or any...

Read More

Is Post Facto GST Registration Cancellation Affects ITC already claimed?

In this article, we will discuss about the scenario where Input Tax Credit denied to the bona-fide purchasing dealer owing to the default on the part of the selling dealer. Nowadays, the GST officers has started issuing notice demanding reversal of Input Tax Credit availed on purchase made from Registered Tax payers (RTPs) whose registrat...

Read More

GST registration cancellation for issue of invoice without supply of goods is valid

Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court)

Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court) Learned Single Judge came to the conclusion that a detailed enquiry was conducted by the Commercial Department Range Agra and that the fact regarding issuance of invoices/e-way bills without any transportation of physical goods came into picture,...

Read More

SOP to cancel GST Registration

GST Registration can be cancelled either suo-moto or on application filed by the registered person. But why would a person want to cancel the registration? Circumstances that would warrant the registered person to cancel his registration are: a) The business has been discontinued/transferred fully for any reason/amalgamated with other leg...

Read More

Display of Registration Certificate at Prominent Location & GSTIN on Name Board

RULE 18 OF CGST OR SGST RULES, 2017 (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited...

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GST registration Requirement from perspective of different taxpayers

In this article there is an effort to touch upon basic but very important topic of Requirement of ‘GST registration’ from the perspective of different ‘Person’. Particulars Voluntary  GST Registration Compulsory  Registration Threshold limit for Compulsory Registration Remarks • Individual 1. Physical Natural...

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