Goods and Services Tax : The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...
Goods and Services Tax : The Gauhati High Court held that GST registration cancelled for non-filing of returns may still be restored after the statutory re...
Goods and Services Tax : High Courts have held that GST registration cannot be cancelled through mechanical or checkbox-style orders. Authorities must disc...
Goods and Services Tax : GST registration is not always linked to turnover. This guide explains the categories of businesses that must register under GST i...
Goods and Services Tax : Learn when GST registration is mandatory, how turnover thresholds work, and when voluntary registration is beneficial. The guide e...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Government informed Parliament that GST thresholds remain as revised in 2019. Any further increase depends on a fresh recommen...
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 : Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of ...
Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaki...
Goods and Services Tax : Madras HC held retrospective cancellation of a supplier's GST registration alone cannot justify denial of ITC. Fresh assessment wa...
Goods and Services Tax : Bombay High Court restored GST registration subject to payment of outstanding GST dues, interest, late fees and penalty within pre...
Income Tax : ITAT Kolkata held that extensive documentary evidence, audited books, supplier confirmations and banking records established the g...
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...
It is noticed that there is a lack of basic knowledge of law w.r.t. existing laws which are applicable and which are applied in the registration for GST. The following steps shall be followed by the various Jurisdictional Commissionerate prior to the staffing and delegation of work relating to GST Registration:
Article explains about New Functionalities made available for Taxpayers on GST Portal (January, 2022) which are related to GST Registration, GST Returns, GST Return, GST Payments and Changes made in Front Office Menu on the GST Portal. 1. Registration 1. Aadhaar authentication made mandatory for filing of Revocation application in Form REG-21 by Normal Taxpayers […]
CENVAT credit cannot be denied due to the reason that the invoices were issued in the name of head offices with centralised registration. The purpose of taking centralized registration is to help the manufacturer for availment of credit as well as distribution of credit.
Representation with respect to hardships being faced while obtaining new GST registration number & Request to issue suitable SOP and Trade Notice or Circular or Guidelines with respect to new GST registration by All Gujarat Federation of Tax Consultants and Income Tax Bar Association, Ahmedabad. ALL GUJARAT FEDERATION OF TAX CONSULTANTS 303, B wing, Pratyaksh […]
CAAS appreciates the policy implementation by CGST Vadodara Zone with respect to issuing of speedy & non-invasive GST Registrations in matter of hours & at the most taking 2 days as promised under the Citizen Charter of CBIC.
Who Required To Take Registration Under GST Act 2017 If supplier having aggregate Turnover in a FY exceeds 20 lakh (in case of north & eastern state 10 lakh) section 22 (i) But in case of goods only limit is 40 lakh. [GST Notification No. 10/2019 Date 07/03/2019 C.T w.e.f -1.4.2019] Persons Not Liable for […]
Article explains Who is liable to get register in GST,What is the threshold limit for GST registration, Special category of States for GST Registration Requirement, What is aggregate turnover for GST, Who is Casual Taxable Person under GST and Who is non-resident taxable person under GST. Who is liable to get GST registration ?? Any […]
Where the GST Registration number is cancelled suo moto by the Officer on failure on the part of taxpayer to furnish the GST Return for the continuous six periods and the time limit to apply for the application of revocation of the GST Number before the adjudicating authority (Jurisdictional Officer / Proper Officer) is lapsed […]
Vageesh Umesh Jaiswal Vs State of Gujarat (Gujarat High Court) The whole object of issuing a show-cause notice is to make the recipient of the notice understand what the authority is trying to convey and what are the nature of the allegations. In the case on hand, when there are allegations of bogus billing, it […]
HC set aside the rejection of application of GST registration on the ground that, if for the purpose of proof of business ownership there is an option to furnish either house tax receipts or electricity bill receipts, then application cannot be rejected on the basis of non-compliance if receipt of electricity bills are not furnished.
