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 restores GST registration appeal for Alufab Ores Pvt Ltd due to improper SCN and missed hearings, granting another chance to contest the cancellation.
Delhi HC sets aside GST cancellation order for lack of detailed reasons in SCN, stressing the importance of clear grounds for adverse actions under GST regulations.
Delhi High Court rules against retroactive GST registration cancellation for periods with filed returns, limiting cancellation to post-death periods of the taxpayer.
Learn about GST registration rules, procedures, forms, timelines, and conditions under the CGST Act, including special provisions for non-residents and multiple business locations.
Andhra Pradesh HC in Somaprasanth Karampudi v. Union of India ruled that physical notices returned as “Left” should prompt further attempts at service. Petition remanded.
Delhi HC repeals GST registration cancellation order for Nutech Appliances due to failure to adhere to natural justice principles and inadequate show cause notice.
Learn about GST registration in India, who must register, and key rules like turnover thresholds, compulsory registration, and exemptions for businesses under the GST Act.
Gujarat High Court quashes GST cancellation for Himat Trading Co., citing vague reasons. The court allows reinitiation of proceedings with proper notice as per law.
Gujarat High Court quashes R C Construction’s GST cancellation, citing lack of reasons and opportunity for a hearing. Case remanded for proper review and hearing as per legal guidelines.
New GST registration advisory for Bihar, Delhi, Karnataka, Punjab: Biometric Aadhaar authentication and document verification now required.
