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...
AS PER THE PROVISIONS OF GST ACT FOLLOWING SECTIONS NEED TO ANALYSIS AND INTERPRET FOR GST REGISTRATION Liability for Registration (Section 22) : According to Section to 22(1) of the CGST Act, 2017, If the Supplier makes a taxable supply of goods or service or both from his State or Union territory and his aggregate turnover in a financial year exceeds 20 lakhs rupees, he shall […]
The Central Board of Indirect Taxes & Customs notified Provision for Aadhaar Authentication in GST Registration and physical verification of the place of business before GST registration vide Notification No. 62/ 2020-Central Tax. Aadhaar Authentication was first introduced in 37th GST Council meeting on 20th September 2019. It was introduced to facilitate easy registration for […]
The Central Board of Indirect Taxes and Customs has provided a facility of Aadhar authentication for new goods and services tax (GST) registration to be activated from August 21, 2020, with the objective to enhance ease of doing business. For those opting for Aadhar authentication, new GST registration will be issued within three working days […]
With the increasing number of instances and cases of fake bills, dummy address registrations and multiple registrations in the same places, the GST council vide its amendment in the GST act has already introduced the power of aadhar authentication compulsory for all the class of registration subject to some exception.
Process of aadhar authentication while applying for new GST registration in GST common portal The new facility for submission of new application form for registration under GST based on Aadhar Authentication is now available for new taxpayers / applicants. Given below is a brief look at the process. 1. As we know, while applying for […]
Vide Notification No 62/2020 – Central Tax dated 20th August, 2020, CBIC made probably the most significant change in the GST Registration process since its inception. The amended GST Registration Process as detailed below shall be applicable with effect from 21st August, 2020: > Part A of FORM GST REG-01 (PAN Validation with CBDT Database […]
With the object of giving boost to Indian Economy and to give another opportunity to GST Dealers whose GST Registration has been cancelled Suo-Motto by GST officer due to non filing of GST returns for a specified period but dealer want to revoke their cancelled GST Registration, GST Department has introduced a new scheme, so […]
जीएसटी रजिस्ट्रेशन के लिए जो नया नियम आया है जिसमें अपने रजिस्ट्रेशन के प्रार्थना पत्र के साथ आधार का वेलिडेशन करावाना है और यदि प्रार्थी ऐसा नहीं करते हैं तो जीएसटी अधिकारी द्वारा आपके व्यवसाय स्थल का भौतिक सत्यापण आपकी उपस्तिथी में किया जाएगा. यह एक अच्छी सुविधा और नयी सुविधाजनक प्रणाली है और आयकर […]
Frequently Asked Questions related to Aadhar Authentication of Applicant for GST Registration as notified by Central Board of Indirect Taxes and Customs vide Notification No 62/2020 – Central Tax dated 20th August, 2020 Question 1:- Whether Rule 8(4A) of CGST Rules, 2017 applies on Persons referred u/s 25(6d) of CGST Act, 2017? Answer 1:- No, […]
Aadhaar Authenticatiobn process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ Developer/ SEZ Unit etc, in Form GST REG 01.
