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GST number search by PAN
Registration
CA. Sachin Jindal

How to check GST number on GST portal

GST portal provides facility for GST number search by PAN and GST number search by GSTIN on GSTIN portal so that person may not get deceived by using incorrect GST Number. However There is no feature for GST number search by Name on the GSTIN portal. GST portal also provided seperate procedure to GSTIN Search of Dealer opted for Composition Scheme

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Cancellation of GST by Officer and Revocation of GST Cancellation
Registration
CA. 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, the Goods and Service Tax (“GST”) law provides for various penal action for non-compliance of GST provisions. One such action is suo-moto cancellation of GST registration and Revocation of GST Cancellation by the proper officer. 1. Cancellation of GST Registration by proper officer 1.1 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

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Verification of GST Registration
Registration
CA. 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 where Verification procedure for GST Registration is discussed in detail. Such Verification procedure for GST Registration can be taken in the 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. 1. Verification procedure for GST Registration While granting GST registration, proper officer is required to exercise due care in

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Who should register for GST

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

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GST Registration cancellation
Registration
CA. Kapil Mittal

FAQ on GST Registration Cancellation

People often have few common questions about GST Registration Cancellation, here we have answered a few of such questions. Commonly asked question on GST Registration Cancellation Read flyer on GST Registration cancellation published by CBEC FAQ on GST registration

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Migration to GST
Registration
CA. Kapil Mittal

19 FAQ on Migration to GST

Detailed Frequently question released by CBEC on migration to GST Goods and service tax. This 19 detailed FAQ answer all possible quires. Read more about FAQ on GST Registration

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