Section 30 of Mizoram GST Act 2017 ( Section 30 of Mizoram GST Act 2017 explains Revocation of cancellation of registration and is covered in Chapter VI : REGISTRATION ) Revocation of cancellation of registration 30. (1) Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the proper officer on his own motion,… Read More »
Section 29 of Mizoram GST Act 2017 ( Section 29 of Mizoram GST Act 2017 explains Cancellation of registration and is covered in Chapter VI : REGISTRATION ) Cancellation of registration 29. (1) The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death… Read More »
Section 28 of Mizoram GST Act 2017 ( Section 28 of Mizoram GST Act 2017 explains Amendment of registration and is covered in Chapter VI : REGISTRATION ) Amendment of registration 28. (1) Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished… Read More »
Section 27 of Mizoram GST Act 2017 ( Section 27 of Mizoram GST Act 2017 explains Special provisions relating to casual taxable person and non-resident taxable person and is covered in Chapter VI : REGISTRATION ) Special provisions relating to casual taxable person and non-resident taxable person 27. (1) The certificate of registration issued to a casual taxable person or… Read More »
Section 26 of Mizoram GST Act 2017 ( Section 26 of Mizoram GST Act 2017 explains Deemed registration and is covered in Chapter VI : REGISTRATION ) Deemed registration 26. (1) The grant of registration or the Unique Identity Number under the Central Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number… Read More »
Steps for Filing GST Refund Manually in India GST Refunds has been enabled vide inserting rule 97A in CGST Rules 2017 vide Notfn No. 55/2017 CT dt 15.11.2017. The following types of GST Refunds are covered under manual filing viz., GST Refund of Excess balance in electronic cash ledger, Export of services with payment of tax, Accumulated… Read More »
Section 25 of Mizoram GST Act 2017 ( Section 25 of Mizoram GST Act 2017 explains Procedure for registration and is covered in Chapter VI : REGISTRATION ) Procedure for registration 25. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration within thirty days front the date on which… Read More »
Non Resident Registration process for Income Tax in India 1. I am a Non- Resident User. I do not have a Mobile Number in India. How do I register in e-Filing? Answer: For a Non-Resident, a valid email id will be sufficient to register on e-Filing. All the relevant verification PINs and intimations will be shared… Read More »
Revised Income Tax Return & Rectification 1. Can I make rectification or other correspondence with CPC in paper form? Answer: No. 2. What CPC reference number should I enter while filing Rectification request? Answer: You need to enter the Communication Reference Number as per the latest order/intimation received from CPC u/s 143(1) OR 154. 3. I am… Read More »
AADHAAR Number Linking with PAN 1. What information do I need, to Link Aadhaar in the e-Filing website? Answer: Valid PAN and AADHAAR. Details such as name, date of birth and gender must match in both. 2. How to Link Aadhaar and PAN in the e-Filing website? Answer: The taxpayer can link the Aadhaar with PAN… Read More »