admin

In the dynamic landscape of GST compliance, businesses must ensure that their registration details remain accurate and up to date. Section 28 of the CGST Act lays down the provisions for the amendment of GST registration. This section is crucial for registered taxpayers as it specifies the procedure for modifying registration details, ensuring transparency and […]

The GST framework mandates that businesses obtain registration under the CGST Act. However, circumstances may arise where a registered person needs to cancel or suspend their registration. Section 29 of the CGST Act lays down the provisions related to the cancellation or suspension of GST registration by the proper officer or on an application filed

GST registration is crucial for businesses operating in India. However, in certain situations, a taxpayer’s GST registration may be canceled by the GST officer. Section 30 of the CGST Act, 2017, provides a mechanism for revocation of such cancellation, allowing businesses to restore their registration under prescribed conditions. This article delves into the provisions of

Tax invoices play a crucial role in the GST framework, serving as an essential document for compliance, input tax credit (ITC) claims, and record-keeping. Section 31 of the CGST Act, 2017, lays down the legal provisions regarding tax invoices, including their issuance, format, and requirements. In this blog, we will explore the key provisions of

The digitalization of transactions has been a key focus of the Indian government, particularly in the realm of taxation. To promote transparency and ease of payment, Section 31A of the CGST Act mandates certain registered persons to provide prescribed modes of electronic payment to recipients of goods and services. This provision ensures that buyers have

The GST framework in India is designed to ensure transparency and compliance in tax collection. Section 32 of the CGST Act, 2017, plays a crucial role in preventing unauthorized collection of tax. It explicitly prohibits both unregistered and registered persons from collecting GST in an unauthorized manner. Understanding this provision is essential for businesses, taxpayers, and

In the realm of GST, transparency plays a crucial role in ensuring compliance and reducing disputes. Section 33 of the CGST Act, 2017 mandates that every taxable person must clearly indicate the amount of tax in tax invoices and other related documents. This provision ensures that buyers and other stakeholders are fully aware of the

GST registration is mandatory for businesses meeting the turnover threshold under Section 22 of the CGST Act. However, Section 23 of the CGST Act, 2017, provides exemptions for specific categories of persons from obtaining GST registration. Understanding these exemptions is crucial for businesses to determine their compliance requirement. Who is Exempt from GST Registration Under

The GST framework in India mandates registration for businesses exceeding a specified turnover threshold. However, under Section 24 of the CGST Act, certain categories of persons are required to register under GST, irrespective of their turnover. Understanding these provisions is crucial for businesses to ensure compliance and avoid penalties. Who Must Register Under Section 24?

The GST framework in India has specific provisions for different categories of taxpayers. One such provision is Section 27 of the CGST Act, which lays down the registration rules and tax compliance requirements for casual taxable persons (CTP) and non-resident taxable persons (NRTP). Understanding this section is crucial for businesses that do not have a fixed