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CGST Rule 21: Registration to be cancelled
CGST Rule 21: Registration to be cancelled in certain cases CGST Rule 21: 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 declared place
CA Shafaly GirdharwalCBEC clarification over items bearing brand name
Notification Issued For GST Actionable Claim On Branded Food Products The GST Council, in its 21st meeting held on 9th September, 2017 at Hyderabad has, inter alia, recommended that for 5% GST rate on cereals, pulses and flours etc. put up in unit container
CA Shafaly GirdharwalCGST Rule 20: Application for cancellation of registration
CGST Rule 20: 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 Number has been granted under rule 17, seeking cancellation of his registration
CA Shafaly GirdharwalCGST Rule 19: Amendment of registration
CGST Rule 19: Amendment of registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in
CA Shafaly GirdharwalCGST Rule 18:Display of RC and GSTIN on the name board
Display of RC and GSTIN on the name board Rule 18: Display of registration certificate and Goods and Services Tax Identification Number on the name board (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of
CA Shafaly GirdharwalCGST Rule 17:Assignment of UIN to certain special entities
CGST Rule 17:Assignment of Unique Identity Number to certain special entities (1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or
CA Shafaly GirdharwalCGST Rule 16: . Suo moto registration
Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said
CA Shafaly GirdharwalRule 15: Extension in period of operation by casual taxable person and non-resident taxable person
Rule 15: Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST
CA Shafaly GirdharwalCGST Rule:14 Grant of registration to OIDAR services
CGST Rule: 14 Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient (1) Any person supplying online information and database access or retrieval services from a place outside India
CA Shafaly GirdharwalCGST Rule 13: Grant of registration to non-resident taxable person
CGST Rule 13: Grant of registration to non-resident taxable person (1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least
CA Shafaly GirdharwalRule 12: Grant of registration to persons liable for TDS/TCS
Rule 12: Grant of registration to persons liable for TDS/TCS (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit
CA Shafaly GirdharwalCGST Rule 11: Separate registration for multiple business verticals
CGST Rule 11: Separate registration for multiple business verticals (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in
CA Shafaly Girdharwal