Tag: GST Registration
Adjustment of ITC appearing in second GSTN when two GSTN allotted – Hon’ble High Court directs fresh order to be passed. In a recent judgment, the Hon’ble Allahabad High Court has quashed the GST demand and directed GST authorities to pass a fresh order allowing adjustment of ITC …
Cancellation of GST registration due to non filing of return on account of death of dealer can not be operative retrospectively – High Court In a recent judgment, the Delhi High Court has directed that order cancelling GST registration due to non filing of returns can not be …
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Uttarakhand GSTN has issued an advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants in the State of Uttarakhand It has been advised to keep the following key points in mind during …
Cancellation of GST registration with retrospective effect must be informed by reason – High Court In a recent judgment, Hon’ble Delhi High Court has held although the Proper Officer has the power to cancel the GST registration from such date as it may deem fit, however such powers …
Enhancements to Address-Related Fields in GST Registration Functionalities GSTN has made the following enhancements to address-related fields in the registration functionalities: New Registration, Amendment Application (Core & Non-Core), and Geocoding Business Addresses. These enhancements are based on the analysis of tickets and user feedback. The details are as …
GST Registration may take 30 days in some Aadhaar authentication cases for detailed verification based on risk profile- GSTN Advisory Under Rule 9 of Central Goods and Services Tax Rules, 2017, the application in Form REG-01 for registration under GST shall be forwarded to the proper officer who shall …
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 …
Mandatory Aadhar authentication for GST Refund/Revocation application effective from 01.01.2022 MINISTRY OF FINANCE(Department of Revenue)(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) Notification No. 38/2021–Central Tax New Delhi, the 21st December, 2021 G.S.R.875(E).—In pursuance of sub-rule (2) of rule 1 of the Central Goods and Services Tax (Eighth Amendment) …
Clarification on extension of time limit to apply for revocation of cancellation of GST registration CBIC has issued Circular No. 158/14/2021-GST dated 06.09.2021 giving clarification on extension of time limit to apply for revocation of cancellation of GST registration in view of Notification No. 34/2021-Central Tax …
Persons who do not require Aadhaar number / authentication for GST Registration u/s 25 notified by CBIC Government of India Ministry of Finance (Department of Revenue)Central Board of Indirect Taxes and Customs Notification No 03/2021-Central Tax New Delhi, the 23rd February,2021 G.S.R…..(E).- In exercise of the powers conferred …
