SC Explains When Shares Received After Company Amalgamation are Taxable as Business Income  ||  SC: Excavators, Dumpers Etc Used Within Factories aren’t Motor Vehicles For Road Tax Purposes  ||  SC: Complaints Alleging Fraud under Companies Act Can Be Filed Only By SFIO, Not By Private Parties  ||  SC: Preventive Detention Cannot Override Bail and Requires Proof of a Threat to Public Order  ||  Supreme Court: Multiple Complaints Are Valid For Dishonour of Several Cheques in One Transaction  ||  SC: Bail Should Not be Refused Mechanically Nor Granted Based on Irrelevant Considerations  ||  Gujarat HC: Motor Accident Compensation Doesn’t Cover Medical Expenses Paid by Charity  ||  HP High Court: Panchayati Raj Elections Cannot Be Postponed Beyond Five-Year Term  ||  Ker HC: Victim Cannot File Second Appeal Seeking Special Leave Against Acquittal Under S.419(4) BNSS  ||  Delhi HC: Right to Higher or Professional Education is Fundamental and Cannot be Curtailed Lightly    

# GST Changes Applicable From 01.01.2021: Voluntarily Registered Persons Can Opt for Cancellation - (29 Dec 2020)

GOODS AND SERVICES TAX

Finance Act, 2020 has amended Section 29(1) of the Central Goods and Service Act, 2017 to provide that even a registered person who has obtained the registration voluntarily can opt for cancellation if such person is otherwise not required to be registered mandatorily under Section or Section 24 of the Act.

Tags : FINANCE ACT   2020   CENTRAL GOODS AND SERVICES ACT   2017   CANCELLATION OF REGISTRATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved