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...
Allahabad High Court held that GST registration cannot be cancelled without issuing a mandatory notice in Form REG-17, even in cases of voluntary surrender, setting aside cancellation and appeal orders.
High Courts clarify that procedural lapses cannot lead to permanent GST cancellation, emphasizing compliance, revival, and business continuity.
Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
Madras High Court allowed revival of cancelled GST registration in line with Suguna Cut Piece Centre ruling, directing compliance-based restoration.
New GST Rules allow optional registration under Rule 14A for small B2B suppliers with output tax ≤ ₹2.5 lakh/month; eligibility, process and risks covered.
From Nov 1, 2025, GST registration to be granted in 3 days under Rule 14A for small B2B taxpayers with monthly tax liability up to ₹2.5 lakh.
Telangana High Court permits Synergy Foods to file a revocation of cancelled GST registration despite lapsed appeal deadlines, subject to outstanding dues.
High Court permits taxpayer to apply for revocation of cancelled GST registration within two weeks, directing authority to decide per law.
The Delhi High Court directed authorities to re-inspect the new business premises of Sakshi Trading Company before deciding on restoration of its cancelled GST registration.
High Court found the GST department failed to follow natural justice principles by not ensuring proper alternative service of the Show Cause Notice.
