GST Registration

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Cancellation of GST by Officer and Revocation of GST Cancellation
Blog
Kapil Mittal

Cancellation of GST by Officer and Revocation of GST Cancellation

Incorporation of penal provision in any kind of statute is a mandate to ensure that applicable person make compliance thereof. Similarly, Goods and Service Tax (“GST”) law provides for various penal action for non-compliance of GST provisions. One of such action is suo-moto cancellation of GST registration by proper officer. Cancellation of GST Registration by proper officer Grounds of Cancellation of GST Registration Section 29(2) of Central Goods and Service Tax Act, 2017 (“CGST Act, 2017”) provides for various grounds of suo-moto cancellation of GST registration by proper officer such as: Registered person contravenes provisions of GST Law or Any

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Verification of GST Registration
Goods and Service Tax
Sachin Jindal

Verification procedure before granting new GST Registration

Recently Central Board of Indirect Taxes and customs (“CBIC” or “Department”) via circular no. 95/14/2019-GST dated 28th March, 2019 has issued verification procedure before granting new GST registration. Such verification procedure can be taken in following cases. Where the tax payer is seeking another registration within the State although he has an existing registration within the said State Where earlier GST registration has been cancelled by department. Procedure of Verification While granting GST registration, proper officer is required to exercise due care in following lines: Proper officer should compare information given in new registration with particulars of earlier registration to

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Who should register for GST
Goods and Service Tax
Kapil Mittal

Who should register for GST

There are two categories of GST registration requirements under GST – turnover criteria and mandatory registration. Threshold limit for GST registration has been extended from 20 lacs to 40 lacs wef from 1st April 2019 Notification 10/2019 – Central Tax dated 7th March, 2019, effective from 1st April, 2019, prescribes that if following two conditions are satisfied, it is not required to obtain GST registration – Person is engaged in supplying of goods; and Aggregate turnover of the person in the financial year is less than INR 40 Lakhs. However, following categories of supplier of goods are required to obtain

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Applicability and Registration under Goods and Service Tax

Applicability and Registrations under GST Registration Under GST Subject to Turnover Every supplier making taxable supplies of goods or services or both, will have to take registration if aggregate turnover in financial year exceeds INR 20 lakh. Such supplier required to make application with in 30 days from the date he become liable to get registered. A casual taxable or a non-resident taxable person required to make application at least 5 days prior to commencement to business. Registration for supplier of special category state In case, supplier makes taxable supplies of goods or services or both from any of the

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