Author: Vinod Arora

Provisions under Rule 26 of CGST Rules, 2017 relating to “Methods of Authentication/ Modes of Verification of e-filed documents”.

Provisions under Rule 25 of CGST Rules, 2017 relating to “Physical verification of business premises in certain cases”.

Provisions under Rule 23 of CGST Rules, 2017 relating to “Revocation of Cancellation of Registration”.

CGST Rule 22 explains cancellation of GST registration: show‑cause in FORM GST REG‑17 (7 working days), reply in REG‑18, order in REG‑19 (30 days) or drop in REG‑20.

Provisions under Rule 21A of CGST Rules, 2017 relating to “Suspension of GST Registration”.

Provisions under Rule 20 of CGST Rules, 2017 relating to “Application for Cancellation of Registration”.

Provisions under Rule 18 of CGST Rules, 2017 relating to “Display of Registration Certificate and GSTIN on the Name Board”.