Computation of threshold limit for the purpose of GST ...

Case Laws GST

June 19, 2020

Computation of threshold limit for the purpose of GST registration - Interest received on PPF Account / Saving Bank Account / Personal loan account should be considered for the purpose of calculating the threshold limit of ₹ 20.00 Lakh for registration under GST Law.

View Source

← Previous Next →

Computation of threshold limit for the purpose of GST ...

Case Laws GST

June 19, 2020

You may also like:

Computation of aggregate turnover for the purpose of GST registration - Interest income, though exempted, are to be included in the aggregate turnover - Partner’s...

Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing...

Initiation of CIRP - Threshold limit of default for admission of application - inclusion of interest for arriving at a claim - the quantum of interest comes into play as...

Taxability of amount received for specific purpose - Revenue Authorities have not disputed the contributions received but denied the exemption only due to the fact that...

Threshold Limit of tax audit under section 44AB and section 44AD – clarification - Circular

This is a case involving the cancellation of a petitioner's GST registration by the respondent authorities. The court held that Section 16(2)(c) and Rule 86B of the GST...

Interest charges by HDFC Bank Ltd on loans are an inward supply of exempted services for the applicant. As per Notification No. 12/2017-Central Tax (Rate), services by...

The respondent failed to process the petitioner's application for cancellation of GST registration, citing reasons such as the requirement to pay due tax and penalties,...

Cancellation of petitioner’s GST registration - Once the petitioner’s GST registration was restored – which was cancelled on an allegation that it was obtained by fraud,...

Retrospective cancellation of GST registration due to failure to file returns timely - impugned order does not set out any reason except referring to impugned show cause...

GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual...

Cancellation of GST registration of petitioner - In cancellation of such GST registration for the reasons mentioned under the Section, it cannot be said that any third...

The case involves the rejection of an application for registration u/s 80G by the CIT(E) due to a time limit issue. The ITAT held that provisional registration is meant...

Interest payable u/s 234B for the purpose of adjustment against the tax paid u/s 140A has to be computed with respect to assessed tax determined on the basis of total...

GST: Relief for SMEs, threshold for composition scheme raised

Quick Updates: