Goods and Services Tax : This outlines the new Rule 14A scheme for quick GSTIN allotment. Key takeaway: eligible taxpayers can receive GST registration wit...
Goods and Services Tax : Highlights the demand for faster revocation of suspended GST registrations and the need to protect honest taxpayers from prolonged...
Goods and Services Tax : Exceeding ₹2.5 lakh B2B output tax liability under Rule 14A risks GST registration cancellation and ITC disruption. Learn how to...
Goods and Services Tax : The Court ruled that an unreasoned appellate order violates Section 107(12). It held that authorities must provide clear findings ...
Income Tax : High Courts have ruled that ITC cannot be denied to buyers with valid invoices even if the supplier’s GST registration is cancel...
Goods and Services Tax : Authorities identified thousands of fake GST registrations created using forged credentials, involving large-scale tax evasion. Th...
Goods and Services Tax : The Ministry of Finance reports on fraudulent GST registrations, detailing the scale of tax evasion and the measures being impleme...
Goods and Services Tax : The Ministry of Finance confirms Aadhaar-based authentication for GST registration has been rolled out nationwide to combat fake I...
Goods and Services Tax : GST registration is mandatory above set turnover limits, regardless of payment mode. Traders advised to comply and seek guidance f...
Goods and Services Tax : Finance Minister outlines measures to enhance GST registration, grievance redressal, Customs efficiency, and trade facilitation at...
Goods and Services Tax : Emphasizing the gravity of cancellation, the Court intervened where illness prevented compliance. The key takeaway is that genuine...
Goods and Services Tax : The Court held that cancellation arising from a part-time accountant’s lapse warranted relief. Registration was revived with str...
Goods and Services Tax : The issue was whether expiry of the revocation timeline bars restoration of GST registration. The Court ruled that authorities can...
Goods and Services Tax : The High Court held that a show cause notice lacking factual details cannot sustain cancellation of GST registration. The cancella...
Goods and Services Tax : The High Court held that even in ex parte proceedings, the appellate authority must consider appeal grounds. The matter was remand...
Goods and Services Tax : The advisory explains that registrations will be automatically suspended if bank account details are not furnished within 30 days....
Goods and Services Tax : GST Rule 14A introduces a simplified registration scheme for small taxpayers with monthly output tax liability under ₹2.5 lakh. ...
Goods and Services Tax : Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST forms effect...
Goods and Services Tax : CBIC clarifies that storing and supplying goods from a third-party warehouse in another state requires a separate GST registration...
Goods and Services Tax : Trade notice outlines GST registration application grievance redressal process for central jurisdiction in Panchkula Zone. Email i...
Rule 19 of the Central Goods and Services Tax Rules, 2017 briefly covers the provisions relating to filing of an application for amendment in GST registration. Amendment application is to be filed, electronically, in Form GST REG-14. The present article covers the provisions governing the filing of an application in Form GST REG-14 for amendment […]
Section 25(9) read with rule 17 of the Central Goods and Services Tax Rules, 2017 covers the provisions of granting of Unique Identification Number. For obtaining the Unique Identification Number, the applicant is required to file an application in Form GST REG-13. The provisions are explained in detail under the current article. Categories of persons […]
The provisions of section 25(8) of the Central Goods and Services Tax Act, 2017 empowers the proper officer to Suo-moto register the person who is liable to obtain GST registration, however, fails to obtain the same. Order granting such Suo-moto registration is issued by the proper officer in Form GST REG-12. The procedure for Suo-moto […]
Generally, the GST registration is issued with unlimited validity. However, the validity period is applicable in case of registration of casual taxable person and non-resident taxable person. The casual taxable person and/or a non-resident taxable person willing to extend its GST registration is required to file an application in Form GST REG-11. Rule 15 of […]
Provision of section 24 of the Central Goods and Services Tax Act, 2017 mandates the person engaged in supplying ‘online information and database access or retrieval services’ to obtain compulsory registration, when the services are supplied from a place outside India to a person in India (other than a registered person). Such a person can […]
Form GST REG-09 is an application form for GST registration of Non-Resident taxable person. As per section 24 of the Central Goods and Services Tax Act, 2017, any non-resident taxable person engaged in providing taxable supply is compulsorily required to obtain GST registration. In order to obtain GST registration, the non-resident taxable person is required […]
The Hon’ble AAR, Gujarat in Re: All India Disaster Mitigation Institute [Advance Ruling No. GUJ/GAAR/R/20/2019 dated September 11, 2019] wherein the charitable trust registered under Section 12AA and 80G of Income-tax Act, 1961 (Income Tax Act) carrying out charitable activities for preservation of environment, held that since the activities were exempt from tax under GST, […]
Form GST REG-08 is an order cancelling the GST registration of TDS deductor or TCS collector. When the proper officer is satisfied that the TDS deductor/ TCS collector is no longer liable to deduct TDS or TCS, then, in such case, the proper officer may cancel the GST registration and inform the same to the […]
Form GST REG-07 is an application form to be filed by the TDS deductor/ TCS collector willing to obtain Goods and Services Tax (GST) registration. As per rule 12(1) of the Central Goods and Services Tax Rules, 2017, a person liable to deduct TDS as per section 51 or person liable to collect TCS as […]
Every person registered under Goods and Services Tax (GST) is issued GST registration certificate in Form GST REG-06. The registered person can download the GST registration certificate in Form GST REG-06 only from the GST portal (i.e. no physical copy is made available by the department). The present article explains the entire gist of GST […]
