Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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 
TaxTMI 
of 4888 
