GST-Goods and Service Tax - 216. page

Goods and Services Tax Act – GST Law

Registration to be cancelled in certain cases The registration granted to a person is liable to be cancelled, if the said person,- (a) does not conduct any business from the […]

 Cancellation of registration. (1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a […]

Relevant circulars, notifications, clarifications, flyers issued by Government: – 1. Chapter Two of the compilation of the GST Flyers titled ‘Cancellation of Registration in GST, as issued by the CBIC […]

Amendment of Registration (1) Every registered taxable person and a person to whom a unique identity number has been assigned shall inform the proper officer of any changes in the […]

Extract of the CGST Rules, 2017 : (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM […]

Analysis There are various situations in which the Registration Certificate issued by the competent authority requires amendment in line with real time situations. Under these circumstances, every registered taxable person […]

Cancellation of registration (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of […]

Application for cancellation of registration A registered person, other than a person to whom a registration has been granted under rule 12 or a person to whom a Unique Identity […]

Extension in period of operation by casual taxable person and non-residenttaxable person (1) Where a registered casual taxable person or a non-resident taxable person intends toextend the period of registration […]

Analysis The certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in the application for registration or ninety […]