GST Registration

GST Revocation Process after Suo Motto GST Registration Cancellation

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 […]...

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Registration Under Goods and Service Tax – Comprehensive analysis

Goods 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...

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Clause by Clause Detailed Analysis of Registration under GST Along with Relevant Rules, Forms, Examples & Case Laws

Goods 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 […]...

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Registration under GST | Section 22 to 30 | Rules 8 to 26

Goods 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....

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GST registration for work contract to be executed in another state

Goods 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...

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3 New Functionalities on registration on GST Portal

Goods 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 & […]...

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CBIC issues 6 New Notifications / Circulars / Orders on 23.04.2019

Goods 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...

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Incomes to be considered in Aggregate Turnover for GST Registration

In 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 ...

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Separate GST registration in other State not needed for execution of contract in that state

In 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...

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Gujarat State Examination Board liable for GST registration: AAR

In 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...

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Six months GST Return filing default for Cancellation of Registration

Phoenix 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....

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AAR cannot decide on Surrender of GST registration

In 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....

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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....

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Persons other than individuals who must do Aadhaar authentication for GST Registration

Notification 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...

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Aadhaar number authentication must for GST registration wef 01.04.2020

Notification 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...

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CBIC specifies class of persons exempt from aadhar authentication

Notification 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...

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39th GST Council recommendations on Law & Procedures

Press 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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Recent Posts in "GST Registration"

GST Revocation Process after Suo Motto GST Registration Cancellation

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 More

Registration Under Goods and Service Tax – Comprehensive analysis

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 More

Clause by Clause Detailed Analysis of Registration under GST Along with Relevant Rules, Forms, Examples & Case Laws

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 More

Registration under GST | Section 22 to 30 | Rules 8 to 26

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 More

Incomes to be considered in Aggregate Turnover for GST Registration

In 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 to be included in the aggregate turnover...

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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

GST registration for work contract to be executed in another state

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...

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Persons Liable to obtain GST Registration & Compulsory Registration

Provisions relating to persons liable for obtaining GST registration and provisions relating to compulsory GST registration are contained under section 22 and section 24, respectively, of the Central Goods and Service Tax (CGST) Act, 2017. The current article explains both the aforesaid provisions. Person Liable For Obtaining GST Registra...

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GST Registration – A Trigger Point

Goods and Service Tax law in India is a multi-stage, comprehensive, destination – based tax that is levied on every value addition. GST is one Indirect Tax Regime for the entire country and levied on the supply of goods and services. GST replaces many indirect tax laws that was previously prevails in India. Whereas, due to floode...

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No Separate GST registration required for execution of Work Contract in other State

Normally we feel that where the work contract is obtained we should get registration to do purchase in the State . If the contractor is got three work contract in three  different State, we assume that separate registration in required each and every State. Fact is not the same, we can take registration in one […]...

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