Supreme Court: Foreign Companies’ Head Office Expenses in India are Capped under Section 44C  ||  SC Directs Trial Courts to Systematically Catalogue Witnesses and Evidence in Criminal Judgments  ||  SC Calls For Sensitising Future Generations on Equality in Marriage to Combat Dowry Practices  ||  SC: Separate Suits Against Confirmed Auction Sales are Barred; Remedy Available under Sec 47  ||  NCLT Mumbai: Oppression Claims Against Majority Shareholders Do not Justify Winding up a Company  ||  J&K&L HC Rules it Illegal and Inequitable to Deny Regularisation to a Daily Wager After 34 Years  ||  J&K&L High Court: Revisional Powers Must Be Used Within Reasonable Time; Merits Don’t Justify Delay  ||  Supreme Court: Compassionate Appointees Cannot Later Claim Entitlement to a Higher Post  ||  NCLAT New Delhi: Insolvency Pleas Cannot Be Admitted When Information Utility Records Show a Dispute  ||  NCLAT: Issuing Cheques For Another Entity’s Liabilities Does not Constitute Operational Debt    

# 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 :        

Disclaimer | Copyright 2025 - All Rights Reserved