Under GST Laws, officers are empowered to cancel the GST registration certificate issued to any taxpayer under certain circumstances. Parallely, a revocation facility is also being provided to taxpayers to reinstate the registration by applying to the officer…
Every taxation law provides for time limits for tax payers as well as for officers for every aspect. In this article, we will discuss the time limits available with officers to issue Registration Certificate udner GST laws Sub-section…
Section 25 of CGST Act 2017 prescribes the manner of application for registration under the act. At the time of commencement of application of Act, Aadhaar authentication was not mandatory for registration under GST. However, due to big-bang…
On 23rd April 2019, Central government has issued an order called “Removal of Difficulties Order – CT-ROD-ORD-05/2019 to give one time opportunity to all taxpayers whose GST number was cancelled by department on account of sou moto action. In this…
In its 32nd meeting, GST Council has decided to increase the threshold limit for registration under GST laws from the erstwhile limit of Rs 20 Lakh to Rs 40 Lakh. On 7th March 2019, CBIC has issued a…
There are certain activities or transactions which are not liable for GST in India. These transactions are kept out of purview of GST. Schedule-III to CGST Act 2017 or State/UT GST Acts 2017 contains such Activities or transactions which shall…
On 26.10.2018, CBIC has issued a circular providing a Standard Operating Procedure (SOP) for the cancellation of Registration under GST by assessee. In this article, we will discuss various provisions under act and rules for cancellation of registration…
Sometimes it may happens that taxpayers appoint intermediaries who are authorized by them to apply for registration on their behalf and such intermediaries used their own email and mobile number during the registration process. After this, they do…
In this article we will discuss important points in respect of registration as Regular Dealer either as Obligatory or as Voluntary Registration. Point 1 : When does the liability to pay GST commenced after registration of GST? Liability to…
Every supplier shall be liable to be registered under GST in the State from where he makes a taxable supply of goods and/or services, if: his aggregate turnover in a financial year exceeds 20 Lakh rupees, (if supplier…
Recent Comments