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...
Generally, the GST registration is issued with unlimited validity. However, the validity period is applicable in case of registration of casual taxable person and non-resident taxable person. The casual taxable person and/or a non-resident taxable person willing to extend its GST registration is required to file an application in Form GST REG-11. Rule 15 of […]
Provision of section 24 of the Central Goods and Services Tax Act, 2017 mandates the person engaged in supplying ‘online information and database access or retrieval services’ to obtain compulsory registration, when the services are supplied from a place outside India to a person in India (other than a registered person). Such a person can […]
Form GST REG-09 is an application form for GST registration of Non-Resident taxable person. As per section 24 of the Central Goods and Services Tax Act, 2017, any non-resident taxable person engaged in providing taxable supply is compulsorily required to obtain GST registration. In order to obtain GST registration, the non-resident taxable person is required […]
The Hon’ble AAR, Gujarat in Re: All India Disaster Mitigation Institute [Advance Ruling No. GUJ/GAAR/R/20/2019 dated September 11, 2019] wherein the charitable trust registered under Section 12AA and 80G of Income-tax Act, 1961 (Income Tax Act) carrying out charitable activities for preservation of environment, held that since the activities were exempt from tax under GST, […]
Form GST REG-08 is an order cancelling the GST registration of TDS deductor or TCS collector. When the proper officer is satisfied that the TDS deductor/ TCS collector is no longer liable to deduct TDS or TCS, then, in such case, the proper officer may cancel the GST registration and inform the same to the […]
Form GST REG-07 is an application form to be filed by the TDS deductor/ TCS collector willing to obtain Goods and Services Tax (GST) registration. As per rule 12(1) of the Central Goods and Services Tax Rules, 2017, a person liable to deduct TDS as per section 51 or person liable to collect TCS as […]
Every person registered under Goods and Services Tax (GST) is issued GST registration certificate in Form GST REG-06. The registered person can download the GST registration certificate in Form GST REG-06 only from the GST portal (i.e. no physical copy is made available by the department). The present article explains the entire gist of GST […]
The proper officer passes an order in Form GST REG-05 in case of rejection of any of the following application- -Application for GST registration, -Application for amendment of GST registration, -Application for cancellation of registration, or -Application for revocation of cancellation of registration. The present article explains the circumstances under which order is issued in […]
The proper officer will issue a notice in Form GST REG-03, in case any additional information, clarification or documents is required from the applicant who has applied for the Goods and Services Tax (GST) registration. In response to such notice, the applicant is required to file a reply, providing such additional information, clarification or document, […]
The proper officer will examine the GST registration application filed by the applicant in Form GST REG-01. While examining, if the proper officer requires an additional information/ document/ clarification, then the notice in Form GST REG-03 will be served to the applicant. In Form GST REG-03, the proper officer is required to mention the appropriate […]
