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...
CBIC has issued Notification No 62/2020 – Central Tax dated 20th August, 2020 modifying the process for grant of GST Registration. While making a GST application, an applicant may now get the same authenticated with his Aadhar Number. If the registration authority does not take any action (does not issue any SCN) within 3 days […]
Aadhaar verification or Physical verification of premises mandatory for GST registration from 21.08.2020 (Notification 62/2020) 1) CBIC has issued Notification No 62/2020-Central Tax dated 21st August 2020 which seeks to make Tenth amendment to the CGST rules. These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2020. 2) These shall be […]
Notification 62/2020 dated 20/08/2020 being issued to bring in change in GST Registration Procedure. According to the said notification, a person opting to get registered under GST has to opt for Aadhar Authentication and date of submission of application will be date of such authentication and officer has to act upon the application within 3 working days.
CBIC notifies Provision for Aadhar Authentication in GST Registration and physical verification of the place of business before GST Registration vide Notification No. 62/2020–Central Tax Dated: 20th August, 2020. Ministry of Finance (Department Of Revenue) (Central Board Of Indirect Taxes And Customs) New Delhi Notification No. 62/2020–Central Tax Dated: 20th August, 2020 G.S.R. 517(E).—In exercise […]
If the turnover exceeds the threshold limit mentioned in the GST Act, then the person is mandatory to take GST registration. In some cases, people are mandatory to take GST registration like in case of the interstate supply of goods, reverse charge, selling on e-commerce portal, etc. Many times taxpayers take GST number but he […]
Goods & Services Tax (GST) was launched on 1 July, 2017; it applies to all Indian Services providers like traders, manufacturers. GST is to be charged at every step of the supply chain, with full set-off benefits available. Parts of GST: –Central Goods and Services Tax or CGST -State Goods and Services Tax or SGST […]
1. Statutory Provision:-As per sec 30 of CGST Acts 2017, a registered person, whose registration is cancelled by the proper officer on his own motion,may apply to such officer for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order. The detailed provisions have been brought out […]
1. Revocation of GST Registration Applications Taxpayers can now file application for revocation of cancellation of registration, again, if previous revocation application is rejected. This is in pursuance of ROD Order no. 01/2020, dated 25.06.2020. Relaxation for taxpayers for filing revocation application of cancellation of GST Registration by the officer under clause (b) or clause […]
Functionality to file GST Registration Revocation Application under Removal of Difficulty Revocation of Registration Applications: Taxpayers can now file application for revocation of cancellation of registration, again, if previous revocation application is rejected. This is in pursuance of ROD Order no. 01/2020, dated 25.06.2020. In view of the Removal of Difficulty Order No. 01/2020 dated […]
Casual taxable person means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business. A casual taxable person does not have fixed place of business. The person can act as principal, agent or in any other capacity, in a State or a Union territory […]
