Goods and Services Tax : 16 अगस्त से 15 अक्टूबर 2024 तक सीबीआईसी द्वारा जीएसटी फ�...
Goods and Services Tax : Guidelines for the second special drive against fake GST registrations outline coordinated efforts from August 16 to October 15, 2...
Goods and Services Tax : Explore the issues and challenges faced in GST registration, including delays, fraudulent practices, and bureaucratic hurdles impa...
Goods and Services Tax : Registration is the process through which a supplier enters into the GST ecosystem. It is the most fundamental requirement of iden...
Goods and Services Tax : Learn about GST registration exemptions for small service providers operating through ecommerce platforms in India. Understand thr...
Goods and Services Tax : Explore state-wise GST registration cancellations in India from 2021 to 2024. Major reasons include business discontinuation, non-...
Goods and Services Tax : On 29th July 2024, the Ministry of Finance addressed the delay in GST registration for businesses in Lok Sabha Unstarred Question ...
Goods and Services Tax : Stay informed about the implementation of Aadhaar-based authentication for GST registration in Andhra Pradesh, including data anal...
Goods and Services Tax : Learn about the Biometric Aadhaar verification process for GST registration applicants in Gujarat and Puducherry. Understand the n...
Goods and Services Tax : GSTN facilitates new registration for corporate debtors under IBC, benefiting companies in insolvency resolution. Procedure and de...
Goods and Services Tax : Delhi HC sets aside GST registration cancellation of Jai Guru Sudarshan Enterprises, ruling no violation of Section 16 of CGST Act...
Goods and Services Tax : Delhi HC rules Retrospective GST registration cancellation invalid without personal hearing and proper reasoning, remanding the ca...
Goods and Services Tax : Delhi HC sets aside retrospective GST registration cancellation due to lack of proper notice and opportunity for hearing. Read the...
Goods and Services Tax : Read the Madras High Court's judgment restoring GST registration due to COVID-19 and ill-health reasons, setting conditions for co...
Goods and Services Tax : Delhi HC directs verification of additional business premises for reinstating GST registration after address discrepancy denial. K...
Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...
Goods and Services Tax : New GST registration update for Jammu & Kashmir and West Bengal: Biometric Aadhaar authentication and document verification detail...
Goods and Services Tax : CBDT shifts CGST functions to Superintendents of Central Tax. Circular No. 223/17/2024-GST details changes for registration and co...
Goods and Services Tax : Learn about the latest GSTN update: Increased document upload sizes for Principal Place of Business and Additional Places of Busin...
Goods and Services Tax : Explore the latest enhancements in GST registration address fields: new validations, user instructions, and impacts on existing da...
फर्जी जीएसटी पंजीकरण के खिलाफ विशेष अखिल भारतीय अभियान के संबंध में दिशा निर्देश की व्याख्या जीएसटी में फर्जी जीएसटी पंजीकरण के संबंध में प्रधान आयुक्त जीएसटी द्वारा एक अखिल भारतीय अभियान करने के संबंध में एक दिशा निर्देश संख्या 01/2023 /जीएसटी /दिनांक 4 मई 2023 जारी किया है । जो देश के सभी प्रधान […]
Instructions to ensure careful handling of registration, cancellation, and revocation of registration processes for fake taxpayers under GST system
Assessee entitled to claim Input Tax Credit in respect of period from cancellation of GST registration till registration is restored.
Dive into the analysis of guidelines for the Special All-India Drive against fake GST registrations from May 16 to July 15, 2023. Understand the identification of suspicious GSTINs, consequences for non-existent taxpayers, and precautionary measures for genuine registered persons. Explore the field officer’s verification process and crucial details to keep ready during field visits to ensure compliance and prevent any adverse actions. Stay informed to navigate through the complexities of this nationwide drive effectively.
Explore the Karnataka High Court’s decision on Anandkumar Singh’s petition against GST registration cancellation under Section 29 of the CGST Act. Learn about the subsequent appeal and the remedy available.
It has been reported that the Indore Commissionerate of Central GST has recently identified 62 firms that obtained GST registration using fake documents. These firms were found to be issuing fake invoices and claiming crores of input tax credits.
Menace of fake registrations and issuance of bogus invoices for passing of fake ITC has become a serious problem, wherein fraudulent people engage in dubious and complex transactions, causing revenue loss to the government.
HC held that, cancellation of registration effected on ground of non-filing of GST return, could be revoked and assessee can claim ITC
During the pendency of this writ petition, the competent authority under the Goods and Services Tax Act, 2017 had issued a notification dated 31.03.2023 and as per the said notification, on the conditions being fulfilled, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked.
Madras High Court allowed/ directed petitioner to furnish pending returns as due to health issue GST returns were not filed continuously for period of 3 months which resulted into cancellation of registration.
