Home Highlights January 2019 Year 2019 This

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

2. Physical verification of business premises in certain cases - Rule 25 of the Central Goods and Services Tax Rules, 2017 as amended

3. Application for registration - authentication of Aadhaar number for grant of registration - Rule 8 of the Central Goods and Services Tax Rules, 2017 as amended

4. Composition Scheme - Form and manner of submission of statement and return - Rule 62 of the Central Goods and Services Tax Rules, 2017 - Provision amended to incorporate...

5. 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...

6. Verification of the application and approval - Amendments with regard to procedure and time limit for grant of registration certificate - Rule 9 of the Central Goods and...

7. Application for registration - Provisions amended for Aadhaar authentication or taking biometric information as the case may be - Rule 8 of the Central Goods and...

8. Cancellation or suspension of registration. - Section 29 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

9. Compulsory registration in certain cases. - Section 24 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended

10. Persons liable for registration. - Section 22 of the CENTRAL GOODS AND SERVICES TAX ACT, 2017 as amended