GST Registration Online: SuperCA

Aadhaar authentication is a process by which the Aadhaar number along with other biometric details of the Aadhaar holder are submitted to the Central Identities Data Repository (CIDR) for verifying the user for his desired action or we can say for verifying its correctness. The CIDR verifies the correctness of data on the basis of information available with it. This step has been taken in order to validate the identity of Aadhaar holders easily from anywhere with the purpose to reduce fraud. In the 39th GST Council Meeting held on March 14, 2020, the idea of Aadhaar Authentication for new taxpayers was approved but its implementation was kept on hold due to the COVID-19 crisis. Later on, CBIC issued notifications about Aadhaar authentication for GST registration from 1st April 2020 which was later changed & was made optional. Currently, Aadhaar authentication is not mandatory for already registered people, non-residents, Aadhaar authentication for online GST registration is a si...

Cancellation of GST Registration means the permanent closure of the GSTIN of the taxpayer. After cancellation, the taxpayer will not be a GST registered person anymore and hence will not have to pay or collect GST or claim ITC anymore and accordingly, need not file GST returns...  Cancellation of GSTIN is of two types – 1. Cancellation by the Registered Person’s will The registration can be cancelled by filing an application on the GST Portal citing the appropriate reason   2. Cancellation by the Proper Officer Suo-moto. In certain circumstances, the registration is cancelled by the tax officer in cases such as non-filing of returns, fraud, contravention of provisions of GST Act etc. In this article, we will discuss the cancellation of GST registration by the Tax officer, the reasons, and its process.   Cancellation of GST registration by the tax officer The registration can be cancelled by the Tax Officer under the following circumstances when...   ➤ The registered ...

Every registered taxpayer must furnish return for the supplies made or received and discharge resultant tax liability for the aforesaid tax period by the due date. If the registered taxable person does not file his return even after the notice he will be sent a notice u/s 62. If he does not file the return, the proper officer will assess the tax liability to the best of his judgement. He will assess based on the available information.   Assessment of Non-Filers Section 62 of the CGST Act is procreated as under: (1) Notwithstanding anything to the contrary contained in section 73 or section 74, where a registered person fails to furnish the return under section 39 or section 45, even after the service of a notice under section 46, the proper officer may proceed to assess the tax liability of the said person to the best of his judgment taking into account all the relevant material which is available or which he has gathered and issue an assessment order within a period of five years ...