Goods and Services Tax : 16 अगस्त से 15 अक्टूबर 2024 तक सीबीआईसी द्वारा जीएसटी फ�...
Goods and Services Tax : Guidelines for the second special drive against fake GST registrations outline coordinated efforts from August 16 to October 15, 2...
Goods and Services Tax : Explore the issues and challenges faced in GST registration, including delays, fraudulent practices, and bureaucratic hurdles impa...
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 : Explore state-wise GST registration cancellations in India from 2021 to 2024. Major reasons include business discontinuation, non-...
Goods and Services Tax : On 29th July 2024, the Ministry of Finance addressed the delay in GST registration for businesses in Lok Sabha Unstarred Question ...
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 : Delhi HC sets aside GST registration cancellation of Jai Guru Sudarshan Enterprises, ruling no violation of Section 16 of CGST Act...
Goods and Services Tax : Delhi HC rules Retrospective GST registration cancellation invalid without personal hearing and proper reasoning, remanding the ca...
Goods and Services Tax : Delhi HC sets aside retrospective GST registration cancellation due to lack of proper notice and opportunity for hearing. Read the...
Goods and Services Tax : Read the Madras High Court's judgment restoring GST registration due to COVID-19 and ill-health reasons, setting conditions for co...
Goods and Services Tax : Delhi HC directs verification of additional business premises for reinstating GST registration after address discrepancy denial. K...
Goods and Services Tax : CBIC issues guidelines for a second All-India drive to detect and eliminate fake GST registrations, safeguarding government revenu...
Goods and Services Tax : New GST registration update for Jammu & Kashmir and West Bengal: Biometric Aadhaar authentication and document verification detail...
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...
In this article, we will discuss about the scenario where Input Tax Credit denied to the bona-fide purchasing dealer owing to the default on the part of the selling dealer. Nowadays, the GST officers has started issuing notice demanding reversal of Input Tax Credit availed on purchase made from Registered Tax payers (RTPs) whose registration […]
GST Registration can be cancelled either suo-moto or on application filed by the registered person. But why would a person want to cancel the registration? Circumstances that would warrant the registered person to cancel his registration are: a) The business has been discontinued/transferred fully for any reason/amalgamated with other legal entity/demerged, or otherwise disposed of/death […]
RULE 18 OF CGST OR SGST RULES, 2017 (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited […]
In this article there is an effort to touch upon basic but very important topic of Requirement of ‘GST registration’ from the perspective of different ‘Person’. Particulars Voluntary GST Registration Compulsory Registration Threshold limit for Compulsory Registration Remarks • Individual 1. Physical Natural Person who can perform legal action for himself Yes If cross threshold / comes […]
GST registration is mandatory for casual taxable persons or persons making supplies through e-Commerce operators and non-resident taxable persons, irrespective of turnover limit. ‘Casual taxable person’ means anyone who occasionally undertakes transactions involving supply of goods or services or both in the course of business, whether as principal, agent or in any other capacity, in […]
♦ The GSTN has enabled a new feature that requires the taxpayer to select one core business activity on the GST Portal. ♦ Taxpayers are required to select their business activity only once, as – Manufacturer, wholesaler /Distributor/Retailer, service providers & others post login based on highest turnover amongst them. This can also be changed later. ♦ Core […]
Om Trading Company Vs Deputy Commissioner of State Tax and others (Madhya Pradesh High Court) Learned Single Judge came to the conclusion that a detailed enquiry was conducted by the Commercial Department Range Agra and that the fact regarding issuance of invoices/e-way bills without any transportation of physical goods came into picture, therefore, verification in […]
If any application for revocation of cancellation of Registration is already rejected on the ground of exceeding 30 days without considering the period from 15-03-2020 to 14-03-2021, the said tax payers may be requested to file an application again and orders passed on merits.
In this article, we will address the uncertainties faced by the businesses due to the provisions of GST law relating to cancellation of the GST registration post transfer of business or merger. In terms of Section 87 of the CGST Act, 2017 (‘CGST Act’), the registration certificate of the amalgamating or merged companies shall be cancelled with effect from the date of order.
High Court held that Personal hearing must be afforded to taxpayer before cancellation of GST Registration. As in this case no such Opportunity was afforded to Taxpayer so High Court has Quashed the Cancellation order.
