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...
SGST Dept. – Goods and Service Tax – Action against Return Defaulters – Special Drive for Cancellation of Registration of Return Defaulters -instructions issued- In the interest of revenue, registration of all the return defaulters who had failed to file returns has to be cancelled to ensure that the non-filing of return will not cost the exchequer.
CBIC vide notification number 49/2019 –CT dated 09.10.2019 made the amendment in CGST Rules, 2017. In this notification, CBIC notifies the new rule 21A(5) – the detailed analysis are herein below; Suspension of Registration: As per rule 21A(3) CGST Rule, 2017 (Inserted through Notification No. 03/2019 – Central Tax dated 29.01.2019, w.e.f. 01.02.2019), a registered […]
Introduction: Notification No. 49/2019 Central Tax dated 09.10.2019 inserted explanation to sub rule 3 and also inserted sub rule 5 after sub rule 4 to rule 21A of CGST Rules 2017. Rule 21A of CGST Rules 2017 talks about Suspension of GST Registration Sub Rule 3 of Rule 21A of CGST Rules 2017 says: A […]
Every supplier who makes supply of taxable goods and services or both needs to take registration under GST if his aggregate turnover in a financial year exceeds the threshold limit. The Threshold limit for taking registration are as follows: In case of supplier of services – Rs. 20, 00,000 (Rs. 10, 00,000 for states of […]
Verification: New GST Registration after Cancellation of earlier(old) Registration – By CA Nitin Jain a very important clarification is came vide Circular no. 95/14/2019-GST dated 28th March, 2019 from Central Board of Indirect Taxes and Customs is being summarized in the present article. Many cases are came to knowledge of department wherein, new GST registration have […]
There is a lot of debate as to whether registration is necessary in case of entities supplying “ONLY” Exempt supply of goods or services. Let us analyze the provisions of the CGST Act, 2017. Sec.22(1) deals with the requirement of registration reads as follows: “Every supplier shall be liable to be registered under this Act […]
Introduction GST Registration can be cancelled by any person who is no longer required to file GST Return if either his annual turnover is below the exemption limit or the taxpayer is no longer liable to be a registered person or any other reason explained below. One must settle all the GST liability before they […]
We are well aware that as per Section 22 of CGST Act, GST registration is required if the supply of goods or services exceeds the value of Rs.20 lakhs in a year. With effect from 1st April 2019 this threshold limit has been increased from Rs.20 lakhs to Rs.40 lakhs only for supply of goods. […]
In re State Examination Board (GST AAR Gujarat) The applicant has submitted that it is conducting various types of examinations : viz for getting job of teacher for pre primary, primary and secondary school, for getting job as a teacher in Government/Grant-in-Aid School in standard 9 to 12, for getting a job as a Principal […]
Registration under GST is state centric. As per Sec 22(1), every supplier shall be liable to be registered under GST, in the State or Union territory, from where he makes taxable supply of goods or services or both, if his aggregate turnover in a F.Y exceeds threshold limit. In case of inter-state supply of goods, […]
