GST-FAQ on Registration-Non-registration, cancellation, rectification, double registration, separate registration for TDS
Question 1: What are offences and Penalty for non-registration of GST ? Was it Rs. 25000?
Answer: For amount of the penalty, refer to section 122(1)(xi)
Question 2: I have not applied for GST Registration. Transition from Service Tax was automatic. Suggest the way to cancel the registration.
Answer: Please refer to sub rule (4) of Rule 24 of CGST Rules, 2017 wherein application for cancellation of registration can be filed in FORM GST REG-29
Question 3 : I accidentally validated GST registration through OTP though some information was not correct. Can I change it now?
Answer: Core field amendment in registration has also been available, now you can amend. Please refer Rule No. 19 of CGST Rules, 2017.
Question 4: Is there a separate GSTIN for TDS as a separate is required? Or the GSTIN remains same for both the registrations?
Answer: Separate registration is there for TDS person . Please refer Rule No. 12 of CGST Rules, 2017.
Question 5: How to do double registration for different business verticals within same State?
Answer: Please refer Rule No. 11 of of CGST Rules, 2017 for registration of Business Verticals.
ITAT quashed order u/s 263 enhancing disallowance observing in appellate proceedings, CIT(A) has power of enhancements of income assessed, if…
Section under which penalty should be initiated cannot be subject matter of revisionary jurisdiction under section 263 of Income Tax…
Related party transaction u/s 40A(2) shall be treated as bona fide, unless AO finds that one of them is trying…
The word ‘transfer of property’ does not include ‘acquiring’ of property or ‘purchasing’ of property and only can be confined…
AO is not justified in questioning the cash withdrawals from bank account on the ground that the assessee had sufficient…
Return/Balance sheet to be considered as being within time if filed within timeline condoned by Hon'ble Supreme Court due to…