Category: CGST Rules, 2017

CGST Rule 21: Registration liable to Cancellation in Certain Cases

Provisions under Rule 21 of CGST Rules, 2017 relating to “Registration liable to Cancellation in Certain Cases”.

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”.

CGST Rule 19: Amendment of registration; file FORM GST REG-14 within 15 days; officer may approve (REG-15), seek info (REG-03/04) or reject (REG-05).

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

Provisions under Rule 17 of CGST Rules, 2017 relating to “Assignment of Unique Identity Number (UIN) to certain Special Entities”.

Provisions under Rule 16 of CGST Rules, 2017 relating to “Suo-moto/ Temporary Registration”.

Provisions under Rule 16A of CGST Rules, 2017 relating to “Grant of temporary identification number”.

Provisions under Rule 15 of CGST Rules, 2017 relating to “Extension of Operation Period (Casual/ Non-resident Taxable Person)”.

Provisions under Rule 14A of CGST Rules, 2017 relating to “Option for taxpayers having monthly output tax liability below threshold limit”.