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...
Circular No. 95/14/2019-GST dated 28th March, 2019 Verification of applications for grant of new GST registration A large number of registrations have been cancelled by the proper officer under the provisions of section 29(2) of the CGST Act, 2017 read with rule 21 of the CGST Rules, 2017 on account of non-compliance of the said statutory […]
In this article, attempt has been made to enlist various thresholds (as amended from time to time) as prescribed under the GST law for normal registration in different States/UTs, thresholds for Composition registration and a snapshot on Notification No. 2/2019- CT (Rate). Normal GST Registration in case of Goods: Particulars States/UTs Relevant Sections, etc. Limits […]
In this article we are going to study the provisions of Casual taxable person and Casual registration under GST with practical insights into the procedure for Casual Registration. Ques: Who is a Casual taxable person? Ans: As per Section 2(20) of the CGST Act, 2017, “casual taxable person” means a person who occasionally undertakes transactions […]
1. Prior to Notification No. 10/2019-Central Tax ,dt. 07-03-2019 – Person exclusively making local of within state supplies from States other than Specified Category State (Sub-section (1) of section 22 of CGST Act, 2017): Every supplier making taxable supply of goods or services or both exclusively in State or Union Territory other than specified category […]
Cancellation of Registration is more important than registration of GST. Reason is simple that all are doing registrations of GST and process is simple but on the other way Cancellation is more complicated because only few have come across this situation and not aware of the steps and form to be filed for cancellation. ** […]
It is clarified that the eligibility for restructuring without GST-registration, as per the circular under reference, should be determined on the basis of exemption limit obtaining as on the date of the aforesaid circular, i.e., January 1, 2019.
NEW PROVISIONS RELATING TO THE SEPARATE REGISTRATION FOR MULTIPLE PLACES OF BUSINESS WITHIN THE STATE OR UNION TERRITORY Section 25 of the CGST Act, 2017 contains the registration provisions and as per section 25 (2) of the CGST Act, 2017 the person shall be granted a single registration in a State or Union territory. The proviso to […]
GST RETURNS Goods and service tax is growing up fast as 1.5 years has already passed since its implementation. Even with the passing time, due to frequent amendments, there are still a lot of questions prevailing in the mind of the taxpayer with regard to the GST returns. Present article contains exhaustive details with regard […]
The functionality to cancel the Registration for migrated taxpayers was made available on GST Portal in October 2017. FORM GST REG-29 was meant for cancellation of the existing taxpayers who were not required to be migrated under GST Regime. Many migrated taxpayers who had issued invoices and filed returns under GST Regime inadvertently and erroneously […]
Please find attached Format of NOC for GST Registration in word format to be given by a person whose address is been used by a dealer for GST Registration.
