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...
1. Every person who is liable to be registered enters the prescribed details in the GST REG 01 (registration form ) on GST Portal. In case the person missed out on some details or entered incorrect details, he can amend the particulars in a manner prescribed in Rule 19 of CGST Rules 2017. Section 28 […]
The procedure for GST Registration covers under Section 25, Section 26 and Rule 8 to Rule 11 of CGST Rule 2017. Section wise / Rule wise analysis of registration procedure have been brought out in succeeding Paragraphs. 1. Requirements & Procedure for GST Registration Section 25(1) : Section 25(1) Every person who is liable to […]
In this article, we will discuss the situations in which GST Registration will be suo moto cancelled by GST Officer and how these defaulting dealers can take benefits of this one time scheme for revocation of their cancelled GST.
Revocation of Cancellation of Registration u/s 30 of CGST Act, 2017 via Removal of Difficulty Order No. 01/2020-Central Tax dated 25th June, 2020 GST has travelled 36 months journey with various milestones and stoppages. Law has seen many ups and downs. Tax payers have witnessed many such issues which were not that significant but have […]
Mayank Sikarwar Vs State of U.P. (Allahabad High Court) The petitioner had a registration under the Goods and Services Tax Act, 2017, which when the Assessing Authority cancelled on 19.9.2019 under Section 29(2)(c) of the Goods and Services Tax Act, 2017(hereinafter referred to as ‘the Act), the petitioner filed an application for the revocation of […]
Compulsory GST Registration | Section 24 | CGST Act 2017 |GST Series Part 16 1. As per section 24(1) of the CGST Act 2017, the following categories of persons are required to be registered, even if their aggregate turnover is below specified threshold limit and are exempt from registration under section 22(1). 2. Section 24(i): […]
The registration granted under GST can be cancelled for specified reasons. The cancellation can either be initiated by the department or the registered person or the legal heirs in case of death of registered person. In case the registration has been cancelled by the department there is a provision for revocation of the cancellation of […]
Section 23 of the CGST Act 2017 explains about the person not liable to be registered under GST. The article covers the statutory provisions under sec 23 and its simplified analysis along with relevant notifications.
GST Registration Persons Liable for Registration {Sec.22 of CGST Act, 2017}:- 1. Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year […]
A registered person under GST may seek cancellation of the registration for numerous reasons including the closure of business or the turnover falling below the threshold limits. Now on the date of such cancellation, the concerned person may have goods in stocks as well as even capital goods.
