GST-Goods and Service Tax - 217. page

Goods and Services Tax Act – GST Law

Issues / Concerns: (a) Lack of clarity on deposit of tax: There is a lack of clarity on whether the term ‘tax liability’ refers to output tax liability before adjustment […]

Special provisions relating to casual taxable person and Non- resident taxable person (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be […]

Relevant circulars, notifications, clarifications, flyers issued by Government: – 1. Chapter one of the compilation of the GST Flyers titled ‘Registration under GST Law’, as issued by the CBIC (erstwhile […]

Related provisions of the Statute:

Analysis : These are the linking provisions between the Central Goods and Services Tax and State/Union Territory Goods and Services Tax Act. By enabling these provisions, the burden of taking […]

Rejection of Application for Registration: The proper officer shall not reject the application for registration or the Unique Identification Number (UID) without giving a notice to show cause and without […]

Issuance of Registration by Proper Authority: The registration or Unique Identity Number, (UID) is granted / issued with effective dates. The registration or UID is granted or rejected after due […]

Display of Registration certificate and GSTIN on the name board: Rule 18 of CGST Rules, 2017 provides for display of Registration Certificate & GSTIN on the name board in a […]

Physical Verification of place of business: Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant […]

Issues / Concerns: (a) Relaxation of time-limit for effective date of registration: There are numerous ground level issues faced by the tax payers w.r.t. IT infrastructure glitches, plethora of notifications […]