RULE 16 OF CGST 2017 Suo moto Registration

RULE16 CGST 2017 provides for the provisions for the situations where the Department can issues Registration to the concerned Assessee on Suo Moto basis. As per the RULE16 OF CGST 2017, Suo moto Registration can be issued to any assessee in following cases: Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act  has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order…

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RULE  9 OF CGST 2017 Verification of the application and approval.

RULE  9 OF CGST 2017 Verification of the application and approval. The application shall be forwarded to the proper officer who shall examine the  application and the accompanying documents and if the same is found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule,…

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RULE 8 of CGST 2017 Application for Registration.

RULE 8 of CGST 2017 Application for Registration 1.Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and…

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