GST Articles

Person whose registration has been suspended is now restricted from furnishing PART A of E-Way Bill

Bimal Jain 04 January 2021 at 09:57

The CBIC, vide Notification No. 94/2020-Central Tax, dated December 22, 2020, has inserted a new amendment in which a person whose registration has been suspended is now restricted from furnishing PART A of the E-Way Bill.

Compliance Calendar - January 2021

CA Rahul Mittal 02 January 2021 at 10:11

Compliance Calendar January 2021 - In this article, we discuss the most important Income Tax, GST, and Provident Fund due dates that lie in the month of January 2021.

No opportunity of being heard to taxpayers for suspension of registration

Bimal Jain 02 January 2021 at 10:06

The CBIC vide Notification No. 94/2020-Central Tax, dated December 22, 2020, issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020 amending Rule 21A of the CGST Rules, 2017.

New grounds for cancellation of registration under GST

Bimal Jain 31 December 2020 at 10:53

CBIC, vide Notification No. 94/2020-Central Tax, has issued Central Goods and Services Tax Rules (Fourteenth Amendment), 2020, amending Rule 21 of the Central Goods and Services Rules, 2017.

New Form GST REG-31 notified for Intimation for suspension and notice for cancellation of registration

Bimal Jain 30 December 2020 at 10:11

In this article, we discuss Form GST REG-31 for "Intimation for suspension and notice for cancellation of registration" under Rule 21A of the Central Goods and Services Tax Rules, 2017.

Cancellation of registration under Rule 22 of the CGST Rules aligned with newly inserted sub-rule (2A) of Rule 21A

Bimal Jain 29 December 2020 at 09:57

CBIC has issued the CGST Rules (Fourteenth Amendment), 2020, inter alia, amending Rule 22 of the Central Goods and Services Tax Rules, 2017 ("CGST Rules"), dealing with "Cancellation of registration".

GST me Naya Saal, Aur Taxpayer Behaal!

CA Umesh Sharma 29 December 2020 at 09:57

The year 2020 has seen a large number of false transactions & malpractices of the taxpayers. In order to curb malpractices used by taxpayers for tax evasion, the GST department is now implementing its new tools to brush out anomalies in the system.

GST - Due Date Compliance Calendar for January 2021 and Recent Updates on The Portal

CA. Hemant Singhal 28 December 2020 at 14:37

In this article, we discuss the Due Date Compliance Calendar of GST for January 2021, Recent Updates on the GST Portal, and Latest Notifications and Announcements made by CBIC.

Turnover Based Exemption for payment of 1% GST Tax Liability in Cash

CA Niyati Soni 28 December 2020 at 10:51

The Government's decision on mandatory payment of at least 1% of GST tax liability in cash will only apply to establishments having an annual turnover of Rs. 6 Crore.

Biometric based Aadhaar authentication/verification process for GST registration

Bimal Jain 28 December 2020 at 10:02

In this article, we discuss the Biometric based Aadhaar authentication/verification process for GST registration introduced by CBIC, vide Notification No. 94/2020-Central Tax dated December 22, 2020.