Calcutta HC: Cannot Deny Electricity Solely on Ground of Not Furnishing Ownership || Madras HC: Cannot Hold Protests at Whim and Fancies || Bombay HC: March of Development in Mumbai Cannot Trample Heritage Structures || P&H HC: Seriousness of Offence of Drug Trafficking Can’t Trample Constitutional Safeguards || Bombay HC: Cannot Deny ‘Right to Life’ to Accused who is in Custody || Ker HC: Action Must be Taken against Private Nursing Colleges Not Paying Teachers as per Regulations || Kerala HC: Can Make IRCTC Responsible for Managing Waste in Railway Stations || J&K HC: Magistrate Can Revoke Orders or Drop Proceedings if No Case is Made Out || Kerala HC Directs Placing of Draft Guidelines for Dealing With Snake Bites in Schools || J&K HC: Cannot Equate Irregular Appointments with Illegal Appointments

# GST Changes Applicable From 01.01.2021: Grounds Added for Suspension/Cancellation of Registration - (29 Dec 2020)

GOODS AND SERVICES TAX

Rule 21 of the Central Goods and Services Tax Rules, 2017 is amended to provide that the registration of a person can be suspended where: (a) ITC availed in violation of Section 16 of Central Goods and Services Tax Act, 2017 and rules; (b) furnishes details of outward supplies in FORM GSTR-1 for one or more tax periods which is in excess of the outward supplies declared by him in GSTR 3B for the said tax periods; or (c) violates the provision of Rule 86B of CGST Rules, 2017.

Tags : GROUNDS FOR CANCELLATION/SUSPENSION OF GST REGISTRATION

Share :