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...
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.
There are two ways to cancel a GST registration one is on voluntary basis via filling of application for cancellation and second by authorities in case of non-filling of returns and non-payment of taxes etc. There are lots of confusions that are we liable to file GST returns after applying for cancellation of GST registration […]
This is to apprise you of recent notification no. no. 01/2020 – Central Tax, dated 01 January, 2020 issued by CBIC regarding furnishing of proof of possession of Aadhaar number of below mentioned persons: Vide section 95 of the Finance (No. 2) Act, 2019 issued on 01 August 2019, sub-section 6A, 6B, 6C and 6D […]
After the passage of more than 2 Years of GST Implementation in India, still, GST Law is not stable. GST Department is taking all corrective actions to streamline the law so that it is beneficial to Dealers as well as to the GST Department. After the implementation of GST Law, so many Notifications, circulars have […]
Filing of GST Registration Application For GST registration as a Normal Taxpayer/ Composition/ Casual Taxable Person perform the following steps: 1. Access the https://reg.gst.gov.in/registration/ URL. The GST Registration Home page is displayed. 2. Click on “services” option. 3. Click on “New Registration”. The Application form is divided into two parts: Part A: 1. GST Registration page is […]
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 & […]
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.
Dear Readers, after the implementation of GST Law in July, 2017, now GST Department has started taking action against GST Defaulter. Due to a decrease in revenue collection of GST from its targeted budget, now GST Department is taking all steps to curb GST malpractices and to catch GST Defaulters. In the recent steps, GST […]
In response to my earlier article on GST Registration Cancellation & Revocation – Process, I have received many Queries related to GST Cancellation and steps to be followed after GST Cancellation. To summaries these queries, now I am writing this article in Question answer format to cover maximum possible question. Q1- I am small trader […]
Government has made Document Identification Number (DIN) mandatory to be mentioned an all communications issued by officers of CBIC to taxpayers and other concerned persons. The Punjab and Haryana High Court vide order dated 04.11.2019 has directed Goods and Services (GST) Department to allow filing or revising Form TRAN-1 either electronically or manually. It may therefore, be advisable for the taxpayers to take benefit of this opportunity provided by courts and approach the respective adjudicating authorities.
