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 : Read the full text of the judgment by Delhi High Court on retrospective cancellation of GST registration for non-existence at prin...
Goods and Services Tax : Explore the Rajasthan High Court's judgment on CGST audit rights post registration cancellation under Section 65. Detailed analysi...
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 : 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...
Section 23 of the CGST Act 2017 explains about the person not liable to be registered under GST. The article covers the statutory provisions under sec 23 and its simplified analysis along with relevant notifications.
GST Registration Persons Liable for Registration {Sec.22 of CGST Act, 2017}:- 1. Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year […]
A registered person under GST may seek cancellation of the registration for numerous reasons including the closure of business or the turnover falling below the threshold limits. Now on the date of such cancellation, the concerned person may have goods in stocks as well as even capital goods.
In re Mansi Oils and Grains Pvt. Ltd. (GST AAR West Bengal) Whether a liquidator appointed by NCLT is liable to pay GST on asset sales and required to get registered? The liquidator is appointed under section 34 (1) of IBC after NCLT initiates liquidation in terms of section 33 of IBC. As the applicant – […]
In any tax system, registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the economy. Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input […]
The Central Government, vide Order No. 01/2020-CT dated 25.06.2020, has provided an opportunity to the taxpayers whose registration was cancelled on or before 12th June 2020, to file an application for revocation of cancellation of registration till 30th September 2020. The relevant paragraph of the order is reproduced below: “2. For the removal of difficulties, […]
Simplified GST Series-Part 15- Contains Analysis of Section 26 to 30 of Central Goods and Services Tax Act, 2017. Section details are as follows- Section 26 – Deemed Registration, Section 27- Special provisions relating to casual taxable person and non-resident taxable person, Section 28-Amendment of Registration, Section 29- Cancellation or Suspension of registration and Section […]
1. GST Registration is the most important step to run the network of Goods & Services Tax 2017. GST Registration is governed by Section 22 to 30 of the CGST Act, 2017, Rule 8 to 18, and Rule 25 to 26 of CGST Rules 2017. This article covers the provisions related to ‘Person liable to […]
Taxpayer were unable to get their cancellation of registration revoked despite having fulfilled all the requirements for revocation of cancellation of registration; the said Act being a new Act, these taxpayers could not apply for revocation of cancellation within the specified time period of thirty days from the date of service of the cancellation order
Article explains Section 24 and Section 25 of CGST ACT 2017 related to Compulsory GST registration in certain cases and Procedure for GST registration.
