GST registration and composition scheme require electronic intimation, PAN validation, eligibility limits, and specified withdrawal procedures. Composition scheme procedures require electronic intimation and stock statements in prescribed forms, effective from the appointed day or financial year; eligibility restrictions (no casual or non resident taxpayers, limitations on inter state/imported or unregistered purchases, display and billing requirements); withdrawal and denial follow specified notice, reply and order forms. Registration requires electronic enrolment with PAN, mobile and e mail validation, temporary reference numbers and time bound verification; separate routes cover casual, non resident, tax deductors/collectors, online foreign suppliers, migration from existing laws, amendment, cancellation, provisional enrolment and physical verification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration and composition scheme require electronic intimation, PAN validation, eligibility limits, and specified withdrawal procedures.
Composition scheme procedures require electronic intimation and stock statements in prescribed forms, effective from the appointed day or financial year; eligibility restrictions (no casual or non resident taxpayers, limitations on inter state/imported or unregistered purchases, display and billing requirements); withdrawal and denial follow specified notice, reply and order forms. Registration requires electronic enrolment with PAN, mobile and e mail validation, temporary reference numbers and time bound verification; separate routes cover casual, non resident, tax deductors/collectors, online foreign suppliers, migration from existing laws, amendment, cancellation, provisional enrolment and physical verification.
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