Goods and Services Tax : GST registration cannot be cancelled merely due to an unregistered rental agreement, as it is not a statutory ground. Courts empha...
Goods and Services Tax : The Court examined whether GST registration can remain cancelled despite full payment of dues. It held that authorities must revok...
Goods and Services Tax : Court held retrospective cancellation invalid if not proposed in show cause notice. Key takeaway: Proper notice is mandatory for v...
Goods and Services Tax : GST suspension triggered by GSTR-1 and GSTR-3B mismatch was upheld, emphasizing strict reconciliation requirements. Timely correct...
Goods and Services Tax : Courts clarify that input tax credit cannot be denied merely because a supplier’s GST registration was cancelled retrospectively...
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 : 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 : The Court ruled that temporary business inactivity due to genuine medical reasons cannot justify cancellation without proper consi...
Goods and Services Tax : The Court allowed the taxpayer to file a fresh application for revocation of GST registration after failing to reply to the show c...
Goods and Services Tax : The Court held that GSTIN cannot be cancelled solely based on supplier irregularities without examining the taxpayer’s transacti...
Goods and Services Tax : The High Court allowed a taxpayer to seek revocation of GST registration despite a time-barred appeal. It directed authorities to ...
Goods and Services Tax : High Court allowed restoration of GST registration even after dismissal of appeal on limitation grounds. Relief was granted subjec...
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...
93% of Registered Persons in GST: Be Alert of the Crucial Date of 30th November, 2020. In India, at present about 93% of the total Registered Persons under GST are having their annual turnover of up to Rs. 5 crores, and the tomorrow’s date of 30.11.2020 is very significant and crucial for all such registered […]
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 failed, the proper officer has to mandatorily initiate […]
Read about Ansari Construction vs Additional Commissioner GST case. Unnecessary harassment, incorrect show cause notice, and arbitrary decisions highlighted. Full court order
Form GST REG-30 is a verification report submitted/ uploaded by the proper officer detailing the physical verification conducted of the place of business of the person under Goods and Services Tax (GST). The present article explains the provisions relating to filing of a report in Form GST REG-30 and details covered in Form GST REG-30. […]
As per provisions of rule 24(2) of the Central Goods and Services Tax Rules, 2017, every person who is granted provisional GST registration can submit an application in Form GST REG-26 for grant of final GST registration. In short, Form GST REG-26 is an application form to be furnished by the person having provisional registration […]
The taxable person who has received a show cause notice in Form GST REG-23 is required to file a defence reply in Form GST REG-24. Such a defence reply in Form GST REG-24 is to be filed within a period of seven working days. The present article explains the receipt of notice by the taxable […]
On being dis-satisfied with the revocation application filed by the taxable person, the proper officer will issue a show cause notice in Form GST REG-23. The proper officer is required to mention the reasons based on which he believes that the revocation application so filed is liable to be rejected. The present article briefs the […]
Order for revocation of cancellation of GST registration in Form GST REG-22 is issued by the proper officer. Order in Form GST REG-22 is issued when the proper officer is satisfied with the revocation application filed by the taxable person. Thus, when an order in Form GST REG-22 is issued, the cancelled GST registration of […]
In simple term, revocation means reversal. Under Goods and Services Tax (GST) revocation application in Form GST REG-21 means applying for reversal of cancellation of GST registration. Only the taxable person, whose GST registration is cancelled by the proper officer, can apply for revocation of cancellation of GST registration in Form GST REG-21. The present […]
Form GST REG-20 is an order issued by the proper officer dropping the cancellation of GST registration. Issuance of order in Form GST REG-20 is governed by the provisions of rule 22(4) of the Central Goods and Services Tax Rules, 2017. The current article briefly explains the initiation of cancellation proceedings by the proper officer; […]
