Tag: GST Registration

CBIC issues guidelines for processing of applications for GST registration

CBIC issues Guidelines for processing of applications for GST registration – Instruction No. 03/2023-GST CBIC has issued Instruction No. 03/2023-GST dated 14.06.2023 giving guidelines for processing of GST registration application. These guidelines have been issued in view of instances of unscrupulous elements obtaining fake/ bogus registration under GST …

SOP for implementation of the provision of suspension of GST registrations under rule 21A (2A) of CGST Rules

SOP for implementation of the provision of suspension of GST registrations under rule 21A (2A) of CGST Rules Circular No. 145/01/2021-GST CBEC-20/06/01 /2021 -GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing***** New Delhi, dated the 11th February, 2021 To,The Principal Chief Commissioners / …

CGST (14th Amendment) Rules 2020 – Highlights / Key Amendments introduced

CGST (14th Amendment) Rules 2020 – Highlights / Key Amendments introduced Central Government, on the recommendations of the Council has notified the Central Goods and Services Tax (Fourteenth Amendment) Rules, 2020 Highlights / Key Amendments introduced CGST (Fourteenth Amendment) Rules 2020: Application for GST Registration (Rule 9) Application …

Standard Operating Procedure for verification of taxpayers granted deemed GST registration

Standard Operating Procedure for verification of taxpayers granted deemed GST registration   Instruction No. 4/3/2020-GST   CBEC-20/13/06/2020-GSTGovernment of IndiaMinistry of FinanceDepartment of RevenueCentral Board of Indirect Taxes and CustomsGST Policy Wing**** New Delhi, Dated the, 27thNovember, 2020   To,The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/Commissioners of Central Tax (All)The …

Aadhaar number authentication for GST Registration made optional

Aadhaar number authentication for GST Registration made optional. Registration in such cases to be granted after physical verification of place of business   Aadhaar Authentication process has been introduced, for the persons applying for GST registration as Normal Taxpayer/ Composition/ Casual Taxable Person/ Input Service Distributor (ISD)/ SEZ …

Functionality to file Revocation Application enabled at GSTN Portal

Functionality to file Revocation Application against GST Registration cancellation order enabled at GSTN Portal under Removal of Difficulty. Functionality to file Revocation Application  In view of the Removal of Difficulty Order No. 01/2020 dated 25.06.2020, the restriction on filing revocation application, in case it was rejected, has been …