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Goods and Services Tax - Dear readers, as we all know, COVID-19 is becoming a big enemy of whole business community. Due to lockdown, small dealers are suffering the most because they are not able to open their shops and due to cash crunch situation they are not able to file their GST Returns because they have no funds to […]...
Read MoreGoods and Services Tax - Registration under GST : The registration requirements have undergone various changes since the inception of the Goods and Services Tax on 1st July, 2017. There are numerous amendments and also notifications and circulars issued in this regards Section Description 22 Persons liable for registration 23 Persons not liable for registration 2...
Read MoreGoods and Services Tax - Clause by Clause Detailed Analysis of Registration Under GST Along with Relevant Rules, Forms, Examples & Case Laws. Registration is governed by Section 22 to 30 of CGST Act, 2017 and Rule 8 to 18 and Rule 25 to 26 of CGST Rules 2017. (CHAPTER VI) SECTIONS 22-30 Section 22 Persons liable for registration Section […]...
Read MoreGoods and Services Tax - Registration of any business entity under the GST Law implies obtaining a unique number known as the GSTIN/UIN from the tax authorities so that the registered person can collect tax on behalf of the government and there by avail Input tax credit for the taxes on his inward supplies. Without registration, a person cannot do the same....
Read MoreGoods and Services Tax - Issue: Whether separate registration is required for work contract to be executed in another state other than principal place of business. Applicant: M/s T & D Electricals – Advance Ruiling No: KAR ADRG 18/2020 dated 31.03.2020 Provision referred: Section 2(71), 2(89) & 22 of CGST Act 2017 Section 7, 8 ,10 & 12 of IG...
Read MoreGoods and Services Tax - 1. Taxpayers can now see all the GSTINs mapped to same PAN across India, at the time of filing the Part A of the registration application form for new registration, on same PAN. 2. Taxpayers applying for registration as OIDAR can now give details of their authorised representative appointed in India (Name, PAN, Mail & […]...
Read MoreGoods 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...
Read MoreIn re Anil Kumar Agrawaal (GST AAR Karnataka) - The incomes received towards (i) salary/remuneration as a Non-Executive Director of a private limited company, (ii) renting of commercial property and (iii) renting of residential property and (iv) the values of amounts extended as deposits/loans/advances out of which interest is being received are ...
Read MoreIn re M/s T & D Electricals (AAR karnataka) - In the instant case, the applicant intends to supply goods or services or both from their principle place of business, which is located in Rajasthan. The applicant has only one principle place of business, for which registration has been obtained and does not have any other fixed establishment other...
Read MoreIn re State Examination Board (GST AAR Gujarat) - In re State Examination Board (GST AAR Gujarat) The applicant has submitted that it is conducting various types of examinations : viz for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for gett...
Read MorePhoenix Rubbers Vs Commercial Tax Officer (Kerala High Court) - Default in filing return for the period of six months should be existing both at time of issuance of notice and passing order for cancellation of the registration under Section 29(2)(c), sets aside the order cancelling the registration....
Read MoreIn re Maneckji Cooper Education Trust (GST AAR Maharshtra) - In other words, Section 97(2), which encompasses the questions, for the ruling by this Authority does not deal with the issue of whether a GST registration should be surrendered. Hence, it is held that this authority does not have jurisdiction to pass any ruling on such matters....
Read MoreCircular 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 MoreNotification No. 19/2020–Central Tax [G.S.R. 202(E)] - (23/03/2020) - Specified class of persons,other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for registration CBIC notifies class of persons, other than individuals who shall undergo authentication, of Aadhaar number in order to be eligible for GST registration. Thes...
Read MoreNotification No. 18/2020-Central Tax [G.S.R. 201(E)] - (23/03/2020) - Notification of date of Aadhaar authentication for registration – CBIC notifies 1st day of April, 2020 as the date from which an individual shall undergo authentication, of Aadhaar number in order to be eligible for GST registration vide Notification No. 18/2020 – Central Tax Dated- 23rd M...
Read MoreNotification No. 17/2020-Central Tax [G.S.R. 200(E).] - (23/03/2020) - CBIC specifies that aadhar authentication shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:– (a) Individual; (b) authorised signatory of all types; (c) Managing and Authorised partner; and (d) Karta of an Hindu und...
Read MorePress Release ID: 1606430 - (14/03/2020) - a. Interest for delay in payment of GST to be charged on the net cash tax liability w.e.f. 01.07.2017 (Law to be amended retrospectively). b. Where registrations have been cancelled till 14.03.2020, application for revocation of cancellation of registration can be filled up to 30.06.2020 (extension ...
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In re Anil Kumar Agrawaal (GST AAR Karnataka) -
Circular No. 138/08/2020-GST - (06/05/2020) -
