Goods and Services Tax : The article explains that High Courts require proper notice, recorded reasons, and application of mind before GST registration can...
Goods and Services Tax : The Gauhati High Court held that GST registration cancelled for non-filing of returns may still be restored after the statutory re...
Goods and Services Tax : High Courts have held that GST registration cannot be cancelled through mechanical or checkbox-style orders. Authorities must disc...
Goods and Services Tax : GST registration is not always linked to turnover. This guide explains the categories of businesses that must register under GST i...
Goods and Services Tax : Learn when GST registration is mandatory, how turnover thresholds work, and when voluntary registration is beneficial. The guide e...
Goods and Services Tax : The certificate clarifies that dealing and investment in securities are outside the scope of GST. Companies engaged solely in secu...
Goods and Services Tax : The representation highlights ambiguity in whether the ₹2.5 crore ITC threshold should be annual or cumulative. It emphasizes th...
Goods and Services Tax : The Government informed Parliament that GST thresholds remain as revised in 2019. Any further increase depends on a fresh recommen...
Goods and Services Tax : Authorities identified thousands of fake GST registrations created using forged credentials, involving large-scale tax evasion. Th...
Goods and Services Tax : The Ministry of Finance reports on fraudulent GST registrations, detailing the scale of tax evasion and the measures being impleme...
Goods and Services Tax : Bombay High Court restored GST registration after finding return defaults occurred during the COVID period, subject to payment of ...
Goods and Services Tax : The Gauhati High Court set aside a GST registration cancellation after finding the order contained no reasons and was not a speaki...
Goods and Services Tax : Madras HC held retrospective cancellation of a supplier's GST registration alone cannot justify denial of ITC. Fresh assessment wa...
Goods and Services Tax : Bombay High Court restored GST registration subject to payment of outstanding GST dues, interest, late fees and penalty within pre...
Income Tax : ITAT Kolkata held that extensive documentary evidence, audited books, supplier confirmations and banking records established the g...
Goods and Services Tax : The advisory explains that registrations will be automatically suspended if bank account details are not furnished within 30 days....
Goods and Services Tax : GST Rule 14A introduces a simplified registration scheme for small taxpayers with monthly output tax liability under ₹2.5 lakh. ...
Goods and Services Tax : Finance Ministry issues Fourth Amendment to CGST Rules 2025 introducing e-registration, new Rule 14A, and updated GST forms effect...
Goods and Services Tax : CBIC clarifies that storing and supplying goods from a third-party warehouse in another state requires a separate GST registration...
Goods and Services Tax : Trade notice outlines GST registration application grievance redressal process for central jurisdiction in Panchkula Zone. Email i...
Allahabad High Court’s judgment on the restoration of GST registration due to unavoidable circumstances. Analysis of the case and its implications.
Explore the AP High Court’s judgment on Sakthi Steel Industries vs. Appellate Commissioner, analyzing GST registration cancellation based on premises sharing
Learn about amending GST registration details, including core and non-core field changes. Understand the procedure, legal provisions, and consequences of non-compliance.
GSTN facilitates new registration for corporate debtors under IBC, benefiting companies in insolvency resolution. Procedure and details included.
The Delhi High Court quashes the retrospective cancellation of GST registration for Krishna Traders, emphasizing closure of business and fair proceedings.
Delhi High Court nullifies a GST registration cancellation order issued without disclosing a specific reason, upholding principles of natural justice.
Read about Kerala High Court’s decision on GST registration cancellation due to non-filing of GSTR-3B returns for six months and implications for taxpayers.
Learn how to restore a cancelled GST registration certificate using Form GST REG-21. Understand the process and time limits for revocation after cancellation.
Explore the case of Ashok Kumar Vishwakarma Vs. Union of India regarding GST registration cancellation, legal provisions, and the principle of natural justice.
Even after GST registration cancellation, taxpayers must vigilantly monitor GST Portal. Section 169 of CGST Act allows notices, orders, and more to be served via the portal. Explore a recent Kerala HC case and understand implications of this provision.
