Daily Archives: February 13, 2025

GST Registration Cancellation Revoked on Deposit of All Outstanding Dues: Delay in Revocation Application Condoned Summary in Key Points: Issue: Should the delay in filing the application for revocation of GST registration cancellation be condoned? Facts: The assessee’s registration was cancelled. The assessee filed a revocation application, but there was a delay. The assessee was… Read More »

Challenge to Section 16(2)(c) of GST Act: Coercive Action Stayed Summary in Key Points: Issue: Is Section 16(2)(c) of the GST Act, which denies ITC to a recipient if the supplier fails to pay tax, constitutionally valid? Facts: The petitioner challenged the validity of Section 16(2)(c), arguing that it unfairly penalizes bona fide purchasers who… Read More »

NEW GST Registration Process: Aadhaar Authentication Scenarios Here’s a breakdown of the GST registration process depending on whether Aadhaar authentication is chosen: Scenario 1: Aadhaar Authentication NOT opted for Online Application: Complete Part A and Part B of the GST registration application (Form REG-01) on the GST portal. Crucially, select “NO” for Aadhaar authentication. Email… Read More »

Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017) Feb 12th, 2025 Dear Taxpayer, In line with recent developments in the GST registration process, applicants must adhere to the following steps as per Rule 8 of the CGST Rules, 2017: [ refer No. 09/2025-Central Tax : CGST Rules 2024 enforced from 11 Feb… Read More »