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...
Assessee could not file GST returns under Section 39(1) of the CGST Act, 2017 for about six months due to reasons beyond control, but was willing to comply with all pending formalities under Rule 22(4) of the CGST Rules, 2017.
The Allahabad High Court ruled that appellate authorities cannot remand cases back to lower officers in GST registration cancellation appeals, as it is barred by Section 107 of the GST Act.
The Ministry of Finance reports on fraudulent GST registrations, detailing the scale of tax evasion and the measures being implemented to prevent fraud.
Examine how officer actions during GST registration can impact businesses and ‘Ease of Doing Business’ in India, despite government reforms and online processes.
Understand GST registration exemptions in India, including turnover thresholds, legal provisions under the CGST Act, and specific exemptions for various types of suppliers.
Allahabad High Court voids a GST registration cancellation, citing a contradictory order that revealed non-application of mind and a lack of due process.
Allahabad High Court sets aside a GST registration cancellation, citing violations of natural justice, including improper notice and lack of a hearing.
Allahabad High Court has quashed a GST cancellation order, ruling that the unreasoned decision was made without applying judicial mind and violated natural justice.
Court held that cancellation under Section 29(2)(c) of the GST Act carries serious consequences, and authorities must allow restoration if the taxpayer files pending returns and pays dues with late fees.
Orissa HC directs restoration of original GST registration and allows claiming of Input Tax Credit, ruling technical difficulties cannot prevent enforcement of revisional orders.
