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...
Delhi High Court directs tax authorities to process a deceased taxpayer’s GST registration cancellation application, allowing the legal heir to pursue it.
Gauhati High Court sets aside GST registration cancellation for Devendra Singh Rathore, citing lack of proper notice and directing restoration after verifying dues.
The Guwahati High Court ruled that GST registration cancelled for non-filing returns can be restored if the assessee files pending returns and pays all dues, citing Rule 22(4) proviso.
Learn if GST registration is required in Tamil Nadu for trading “rubber stopper” products imported and stored in a Free Trade Warehousing Zone (FTWZ) for pharmaceutical use.
Himachal Pradesh High Court: ITC cannot be denied solely on supplier’s retrospective GSTIN cancellation without verifying transaction genuineness.
Orissa High Court allows Saumya Ranjan Moharana’s plea for GST registration revocation, contingent on tax compliance and citing a prior High Court precedent.
Orissa High Court directs revocation of a cancelled GST registration for Samita Panda, contingent on paying all dues, citing a prior coordinate bench ruling
Orissa High Court negates the cancellation of a GST registration, allowing the taxpayer to pay dues and seek revocation, citing a coordinate bench’s precedent.
Finance Minister outlines measures to enhance GST registration, grievance redressal, Customs efficiency, and trade facilitation at CBIC Conclave in New Delhi.
The Gauhati High Court addresses a GST registration cancellation in Debasish Boruah vs. Union of India. This ruling outlines the process for restoration for assessees who failed to file returns, emphasizing compliance with CGST Rules 2017.
