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...
Learn about the new biometric-based Aadhaar authentication and document verification process for GST registration in Chhattisgarh, Goa, and Mizoram.
Orissa High Court directs conditional acceptance of GST return revocation application, addressing delay and compliance with tax dues and penalties.
Advisory on New biometric Aadhaar authentication and document verification procedures for GST registration applicants in Haryana, Manipur, Meghalaya and Tripura.
Learn about the cancellation and revocation of GST registration, including the process, notices, and statutory provisions.
Allahabad High Court quashed a GST registration cancellation order citing lack of valid reasons, violations under Section 29(2), and denial of personal hearing.
Patna HC upholds GST registration cancellation due to appeal filing delays and missed Amnesty Scheme. Case highlights consequences of non-compliance under GST law.
Madras HC orders GSTN to allow return filing and payment after petitioner’s registration was canceled due to non-compliance, citing genuine reasons for delay.
Madhya Pradesh GST applicants must complete biometric Aadhaar authentication and document verification at GSK. Appointment booking now available.
Calcutta High Court orders restoration of GST registration for petitioner after payment of due revenue and penalty within 45 days.
Chhattisgarh High Court permits revocation of GST registration for Jagdamba Marble after business relocation, addressing procedural lapses and compliance issues.
