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 : Navigating the process of canceling GST registration can be challenging due to delays and non-compliance by GST authorities. Learn...
Goods and Services Tax : Unlock the secrets of GST registration - know its significance, benefits, and who should register. Dive deep into compliance and l...
Goods and Services Tax : Unravel the complexities of GST registration in India. Learn about eligibility, steps, benefits, challenges, and compliance for bu...
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 : Introduction: The Goods and Services Tax Network (GSTN) has issued a significant advisory to GST (Goods and Services Tax) applican...
Goods and Services Tax : Introduction: The year 2023 brings a ray of hope for taxpayers with the extension of multiple tax amnesty schemes. These schemes o...
Goods and Services Tax : Allahabad High Court quashes GST registration cancellation citing lack of reasons in orders, impacting petitioner's business right...
Goods and Services Tax : Read the Madras High Court's order revoking a stunt choreographer's GST registration and conditions for its restoration. Full text...
Goods and Services Tax : Read the detailed analysis of the Calcutta High Court's judgment in Kanaklal Sutradhar vs State of West Bengal, focusing on GST re...
Goods and Services Tax : Uttarakhand HC permits petitioner to file GST registration cancellation revocation application due to miscommunication with tax co...
Goods and Services Tax : Madras High Court outlines conditions for restoring cancelled GST registration due to non-filing of returns. Learn the key directi...
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...
Goods and Services Tax : Learn about the CBIC's migration to GSTN Back Office starting June 1, 2024, and its impact on state tax administrations handling n...
Goods and Services Tax : Circular No. 4/2024 by the Tamil Nadu Commercial Taxes Department outlines SOP for welcoming new GST registrants, enhancing compli...
Today we are discussing, Cancellation of GST registration. Cancellation of GSR registration implies that taxpayer will no longer be a GST registered person any more. He will not have to pay or be able to collect GST or claim input tax credit and accordingly, doesn’t need to file GST returns. The relevant provisions pertaining to […]
Today we are discussing the Procedure for Registration. The topic involves Section 25 of CGST Act, 2017 along with Rule 9, 10 & 11 of CGST Rules, 2017. The article below discusses all these relevant provisions in a comprehensive manner. Section 25 Procedure for registration under GST Person liable for registration Section 25(1) Every person […]
Notice in Form GST REG-03 for seeking clarification relating to GST Registration In case you have applied for GST registration, you may receive notice in form REG-03 seeking additional information / clarification / documents relating to application for GST registration. As per provision of GST law, GST officer examines the GST registration application filed by […]
Today in our series of comprehensive discussion about provisions under GST, we have the topic of amendments which can be made to the GST registration. In this article we shall be discussing not just the relevant section, i.e. Section 28 of the CGST Act,2017 “Amendment of registration”, but also Rule 19 of the CGST Rules, […]
Temporarily petitioner was not carrying his business from the premises in question from officially registered premises and they were carrying business in question from home.
Suresh Trading Corporation Vs The Asst. Commissioner (Circle) of SGST (Madras High Court) Petitioner has filed this petition challenging the order dated October 10, 2019 in which the GST certificate of the Petitioner was cancelled. However, it is to be noted that SCN which preceded the same was not been issued in the prescribed template […]
ndhra HC pronounced that, in the facts and circumstances of the given case, a successful tenderer would be required to supply medicines and other goods, which are not exempted under the GST Act, in the process of maintaining SNCUs, and for that reason, all bidders were required to submit GST registration certificates.
GST Registration cancellation process is governed by Section 29 of CGST Act, 2017. As per Section 29 (2), in the below circumstances, GST Officer has the power to cancel GST Registration of dealer Suo Moto.
In today’s post we shall be discussing the registration provisions for Casual Taxable Person & Non-Resident Taxable Person. To begin with, it’s vital to understand certain terms. Casual Taxable Person: Section 2(20) of the CGST Act, 2017 provides that CTP is a person who occasionally undertakes transactions involving supply of goods or services or both in the […]
Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax (Orissa High Court at Cuttack) The Court finds merit in the contention of Mr. Harichandan that for the fraud committed by the selling dealer, which resulted in cancellation of a selling dealer’s registration, there cannot be an automatic cancellation of the registration of the purchasing […]
