Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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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.
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