From April 1, 2022, all businesses with an aggregated turnover of INR 20 crores or more would be required to use electronic invoicing, according to the recent mandate issued by CBIC of recent notice. Every business/taxpayer is obliged to submit GST invoices, debit/credit notes, reverse charge invoices, and export invoices on IRP. Following that, the …
Every person, other than a person deducting tax at source or an Input Service Distributor. receives a provisional certificate of registration in the form GST REG 25 that includes his or her GSTIN. When a taxpayer has several registrations under previous law based on a single PAN, the person is issued a single provisional registration …
The proper officer issues an order in Form GST REG-22 for the revocation of the cancellation of GST registration. When the relevant officer is satisfied with the taxable person’s revocation application, an order in Form GST REG-22 is issued within a period of thirty days from the date of receipt of the application and communicates …
Revocation, in simple terms, means reversal. Revocation application in Form GST REG-21 refers to reversing the cancellation of a GST registration under the Goods and Services Tax (GST). Only the taxable person whose GST registration has been canceled by the proper officer can apply in Form GST REG-21 to have it revoked. The following manual …
The proper officer issues Form GST REG-20, which is an order dropping the GST registration cancellation process. The provisions of rule 22(4) of the CGST Rules, 2017 regulate the issuance of orders in Form GST REG-20. The purpose of this article is to explain how the proper officer initiates cancellation procedures, how the taxable person …
CBIC and the Customs Department collaborated to launch e-Storage and automate Indirect Tax Document Handling (e-SANCHIT). This blog will look at what E-SANCHIT is and how to upload a document. What is E-SANCHIT? E-SANCHIT is a component of SWIFT that allows traders to electronically submit all essential documents for consignment clearance, complete with digital signatures. …
As per Notification No. 38/2021-CT dated 21st December 2021, 1st January 2022 is set as the implementation date for Rule 10B of the CGST Rules, 2017. So, now the question arises what is Rule 10B of the CGST Rules, and how is mandatory AADHAAR authentication for a registered taxpayer related to the said rule? Rule …
The Goods and Services Tax (GST) provisions expressly say that the proper officer, as well as the taxpayer himself, can cancel a GST registration. If the proper officer has reasonable grounds to suspect that the taxpayer’s GST registration should be canceled. The competent officer will issue a show-cause notice in form GST REG-17, to proceed …
A taxable registered person who wishes to cancel his or her GST registration can do so by filing the GST registration cancellation application in Form GST REG-16. In this blog, you can read about the process to file an application for the cancellation of GST registration. Along with the prerequisites for filing Form GST REG-16. …
The e-way bill (EWB) portal is a one-stop shop for generating e-way bills (single and consolidated), changing vehicle numbers on previously issued e-way bills, canceling generated e-way bills, and much more… Using EWB-01, you can generate e-way bills using one of 3 methods: Via Portal Through SMS Using E-invoicing This manual walks you through the …
