Ker. HC: Physical Contact as Part of Resistance Can’t be Called Explicit Sexual Overture  ||  Delhi High Court: Bail Granted by Court on Merits, if Withheld Will Amount to Punishment  ||  Del. HC: Prosecution and Legal Departments to Exercise Due Diligence before Initiating Cases  ||  BCI Writes Letter to CJI Suggesting Regular Evaluation of Mental Health of Judicial Officers  ||  Delhi High Court: Arbitral Award Set Aside Due to Failure of Arbitrator to Disclose Conflict  ||  Bom. HC: For Exemption Under Notification u/s 15(1) of Bombay Rent Act, Purchase of Goodwill is Must  ||  Gujarat HC: Officials Commuting to Court on Two-Wheelers Required to Wear Helmets  ||  Madras HC: To Invoke PMLA, Mere Possession of Proceeds of Crime Sufficient  ||  Madras HC: To Invoke PMLA, Mere Possession of Proceeds of Crime Sufficient  ||  Bom. HC: Sai Baba Sansthan Trust Eligible for Exemption on Income Tax for Anonymous Donations    

# 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  

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