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...
Intricacies around obtaining GST registration, issuance of revised tax invoices and availing of input tax credit for the period prior to date of registration Below is a brief discussion around obtaining GST registration, issuance of revised tax invoices and availing of input tax credit for the period prior to date of registration: Brief background: GST […]
GST is the biggest tax reform of the Country that subsumed various taxes in a single tax. With the introduction of GST the cascading effect has been abolished. It is an indirect nature tax applicable on the supply of goods or services or both. The taxable event of GST is supply. The CGST Act, 2017 […]
√ Section 22(1) of the CGST Act, provides for registration to supplier of services or goods & services having aggregate turnover exceeding Rs. 20 lacs. Hence every supplier having turnover more than Rs. 20 lacs is required to register. √ Section 24 (Compulsory registration) of CGST Act,2017 requires as Flows – (iv) person who are […]
Cancellation of GST Registration means the permanent closure of the GSTIN in some circumstances such as closure/transfer/change in constitution of the business etc. and it can be applied by filing an application on the GST Portal and by the Proper officer Suo-moto in the circumstances such as non-filing of returns, fraud, contravention of provisions of […]
GST : Where Charitable Trust was running a medical store, even though Charitable Trust was giving medicines to customers at a lower rate with no profit, sale of medicine by Trust would be a taxable supply of goods; aggregate turnover exceeding threshold limit, Trust would have to obtain registration
Gautam Construction Vs Commissioner of CT and GST (Orissa High Court) The delay in Petitioner’s invoking the proviso to Rule 23 of the Odisha Goods and Services Tax Rules (OGST Rules) is condoned and it is directed that subject to the Petitioner depositing all the taxes, interest, late fee, penalty etc. due and complying with […]
Few important changes related to QRMP Scheme have been implemented on the GSTN Portal for the taxpayers on 06/07/2021 which includes Auto population of GSTR-3B liability from IFF and Form GSTR 1, Nil filing of Form GSTR-1 (Quarterly) through SMS and Impact of cancellation of registration on liability to file Form GSTR-1.
Amendment in Time Limit for Making Application for Revocation of Cancellation of Registration in GST Section 30 of the CGST Act, 2017 deals with ‘Revocation of Cancellation of Registration’. Finance Act, 2020 made a significant amendment in this Section, w.e.f. 1st January 2021, vide notification No. 92/2020- Central Tax, dated 22nd December 2020, which increased […]
GST registration is a simple online process. However, it get’s rejected, the most common reason of rejection/objection is defect in proof of principal place of business. This article analyses and explains the admissible proof of place of business for GST registration. As per GST REG-01 PART B of CGST Rules, 2017 read with Rule 8 […]
Avon Udhyog Vs State of Rajasthan (Rajasthan High Court) Without pronouncing upon petitioner’s contention that on passing of a period of 30 days of the reply, the suspension stands annulled or vitiated, this Court hastens to add that provisions of sub-rule (3) of Rule 22 clearly mandates an order to be passed within 30 days […]
