Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The Amendment inserts rules enabling electronic grant of GST registration within three working days via the common portal based on data-analysis and risk parameters (new rule 9A), and adds rule 14A allowing taxpayers with monthly output tax liability up to ₹2,50,000 to opt for expedited electronic registration subject to Aadhaar authentication and PAN verification. It restricts multiple registrations for the same PAN in a State/UT, prescribes an Aadhaar-based withdrawal procedure (FORM GST REG-32) with preconditions (minimum returns filed, no pending cancellation proceedings), updates related registration forms and notices, and sets verification, amendment and procedural limits for withdrawal and rejection.
The Amendment inserts rules enabling electronic grant of GST registration within three working days via the common portal based on data-analysis and risk parameters (new rule 9A), and adds rule 14A allowing taxpayers with monthly output tax liability up to ₹2,50,000 to opt for expedited electronic registration subject to Aadhaar authentication and PAN verification. It restricts multiple registrations for the same PAN in a State/UT, prescribes an Aadhaar-based withdrawal procedure (FORM GST REG-32) with preconditions (minimum returns filed, no pending cancellation proceedings), updates related registration forms and notices, and sets verification, amendment and procedural limits for withdrawal and rejection.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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