Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore registration. The petitioner was directed to apply for restoration within two months; the authority must consider compliance and complete the restoration process expeditiously, preferably within 60 days of receipt of the certified order.
Cancellation of GST registration for non-filing of returns was addressed: if the registrant furnishes all pending returns and makes full payment of tax, interest and late fee as required by the proviso to the relevant CGST Rule, the empowered officer has authority to drop proceedings and pass an order in the prescribed form and restore registration. The petitioner was directed to apply for restoration within two months; the authority must consider compliance and complete the restoration process expeditiously, preferably within 60 days of receipt of the certified order.
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