Home Highlights January 2019 Year 2019 This

You may also like:

1. Procedure for registration - Section 25 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

2. Central Goods and Services Tax (Seventh Amendment) Rules, 2018 - Corresponding rules amended accordingly.

3. Central Excise and Service Tax Registration procedure for LTUs amended

4. Suspension of registration - Power to Revoke the suspension anytime during the proceedings - Rule 21A of the Central Goods and Services Tax Rules, 2017

5. Suspension of registration - During the suspension period under Sub-rule (2) or (2A), no refund u/s 54 shall be granted - Rule 21A of the Central Goods and Services Tax Rules, 2017

6. Suspension of registration - before suspension, no reasonable opportunity of being heard shall be afforded - Rule 21A of the Central Goods and Services Tax Rules, 2017

7. Suspension of registration - Procedure prescribed for suspension of RC in case of discrepancy is found in the GST returns - Rule 21A of the Central Goods and Services...

8. Refund of integrated tax paid on goods or services exported out of India - Rule 96(10) of the Central Goods and Services Tax Rules, 2017 as amended.

9. Intimation for suspension and notice for cancellation of registration - New GST Form inserted

10. Goods and Services Tax GST) Council approves the Central Goods and Services Tax (CGST) Bill and the Integrated Goods and Services Tax (IGST) Bill

11. Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

12. Central Goods and Services Tax (Third Amendment) Rules, 2022 - Amendments in FORM GSTR-9 - Notification

13. Amendments to various rules and forms - Central Goods and Services Tax (Amendment) Rules, 2022 - Notification

14. Central Goods and Services Tax (Amendment) Rules, 2020

15. Central Government, creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)