NOTIFICATIONS
| Notification No. | Subject |
| Notification No.11/2020-Central Tax, dt. 21.03.2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
| Notification No. 10/2019-Central Tax, dt. 07.03.2019 | To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs. (w.e.f. 01.04.2019) |
INSTRUCTIONS
| Instruction No. | Subject |
| Instruction No. 03/2023-GSTdt. 14.06.2023 | Guidelines for processing of applications for registration |
PORTAL RELATED UPDATES
| Date | Subject |
| 24/02/2023 | Advisory on Geocoding of Address of Principal Place of Business |
PRESS RELEASE
| Date |
Subject |
| 07.03.2019 | Implementation of various decisions taken by the GST Council for the MSME sector |
|
21.07.2018 [Para 2(4)] |
Recommendations made during the 28th meeting of the GST Council |
CASE LAW
|
Particulars |
One liner |
|
2025(06)LCX0367 Gauhati High Court Munni Char |
Restoration of GST registration is permissible if defaults are cured and dues paid, even after cancellation. |
|
2025(06)LCX0282 Gauhati High Court Riju Moni Gogoi |
GST registration can be restored if returns and dues are cleared, even after revocation timeline lapses. |
|
2025(06)LCX0242 Gauhati High Court Shahima Khatun |
GST registration cancellation can be revoked if pending returns and dues are fully paid, per Rule 22(4) CGST Rules. |
|
2025(06)LCX0146 Gauhati High Court Abdur Rofique |
Restoration of GST registration is permissible if pending returns and dues are cleared, even after cancellation for non-filing. |
|
2025(06)LCX0048 Gauhati High Court Dilip Sharma |
GST registration can be restored if dues are cleared and returns filed under Rule 22(4) even after cancellation. |
|
2025(05)LCX0540 Gauhati High Court Jenia Namchoom |
GST registration cancellation can be set aside under Article 226 when revocation is barred solely on limitation. |
|
2025(04)LCX0677 Telangana High Court Mohd Rameez Ahmed |
Cryptic GST cancellation notices without factual details violate natural justice and are unsustainable. |
|
2025(01)LCX0395 Gauhati High Court Krishanu Borthakur |
Restoration of the assessee GST registration is ordered upon payment of outstanding dues, after setting aside its cancellation. |
|
2025(01)LCX0018 Allahabad High Court Udai Associates |
Court quashed the cancellation of the petitioner GST registration due to non-filing of returns as no hearing provided. |
|
2024(02)LCX0344 Allahabad High Court Shree Ram Glass Bachauli Kuftabad Beekapur |
GST registration cannot be cancelled merely because the place of business did not contain any stock. |
|
2022(12)LCX0223 Uttarakhand High Court Devendra Prasad |
Delay in seeking revocation of cancelled GST registration for non-filing can be condoned if all dues and returns are submitted. |
|
2022(08)LCX0180 Madras High Court Pearl and Co |
Delayed GST registration revocation can be condoned to restore taxpayers into the GST fold, with adequate compliance safeguards. |
|
2022(04)LCX0186 Madras High Court Tvl. GK Digital Printing |
Registration restored, subject to conditions in Para 229 of order Suguna Cutpiece Centre. |
|
2018(04)LCX0031 Kerala High Court Alukka Gold Palace |
Effective date of registration cannot be delayed for mere human error |
ADVANCE RULING
| Particulars | Crux |
|
2019(04)LCX0203(AAR) AAR-MAHARASHTRA GANDHAR OIL REFINARY (INDIA) LIMITED |
Since the assessee has no establishment or place of operation or any godown or GSTIN in the State of port of import, therefore, the place from where the assessee is registered(Head office) and makes a taxable Supply of Goods shall be his location and the assessee can clear the goods on the basis of invoices issued by the Head Office and therefore they need not take separate registration in the State of port of import. |
|
2018(09)LCX0107(AAR) AAR-MAHARASHTRA SONKAMAL ENTERPRISES PRIVATE LIMITED |
Since the assessee has no establishment or place of operation or any godown or GSTIN in the State of port of import, therefore, the place from where the assessee is registered(Head office) and makes a taxable Supply of Goods shall be his location and the assessee can clear the goods on the basis of invoices issued by the Head Office and therefore they need not take separate registration in the State of port of import. |
|
2021(02)LCX0160(AAAR) Karnataka Fraunhofer-Gesellschaft Zurforderung Der Angewandtenforschunge |
Parent company in Germany and Liasion office in India cannot be treated as separate persons but as one legal entity, the liaison activity performed for the parent company is in the nature of a service rendered to self, thus does not amount to supply us 7(1)(a) of CGST Act Hence, there is no requirement for obtaining a GST registration or payment of GST. |
|
2021(10)LCX0096(AAR) Karnataka Pine Subsidiary Industry |
Separate registration at the place of importation is not required when goods are directly dispatched from the port of import , tax invoice is to be issued with IGST from the registered place of business. In case of issuance of e-way bill, GSTIN of registered place i.e. Karnataka is to be mentioned and the place of dispatch as Chennai sea port. Where the goods are directly delivered to a customer under bill to ship to model, then it would be deemed to have received the goods even though the goods are shipped to the end customer location directly, therefore ITC is available to the registration in Karnataka. |
|
2020(05)LCX0047(AAR) Gujarat Shree Sawai Manoharlal Rathi |
Interest received in form of PPF, interest received on personal loans and advanced to family/ friends, interest received on saving bank account would be considered for the purpose of calculating the threshold limit of Rs.20 Lakh for registration under GST Law. |
|
2020(05)LCX0033(AAR) Gujarat Nagri Eye Research Foundation |
Supply of medicines at lower rate so price paid by the customers is consideration. Further, the activity of supply of goods does not fall under the list appearing in Schedule-III of the CGST Act, 2017, therefore taxable supply, so as and when aggregate turnover exceeds threshold limit as specified in sub-section(1) of Section 22 of the CGST Act, 2017, registration is required |
|
2020(05)LCX0001(AAR) Karnataka Anil Kumar Agarwal |
Incomes received towards (i) salary/remuneration as a Non-Executive Director of a private limited company, (ii) renting of commercial property and (iii) renting of residential property (even though exempted) and (iv) the values of amounts extended as deposits/loans/advances out of which interest is being received are to be included in the aggregate turnover, for registration. |
|
2020(08)LCX0130(AAR) Haryana Wilhelm Fricke Se |
Reimbursement of expenses and salary paid to the liaison office, does not fall under service, as no consideration for any services is being charged by the liaison office. Further, the kind of reimbursement claimed by them from their head office is also falling out of the purview of supply of service and as there are no such taxable supplies made by the Liaison office, thus not required to get registered under GST. |
|
2020(09)LCX0060(AAR) Karnataka Midcon Polymers Pvt. Ltd |
For arriving at the value of rental income property taxes and other statutory levies cannot be deducted and notional interest on the security deposit shall be taken into consideration, only if it influences the value supply of RIS service i.e. monthly rent. Geenral exemption of Rs 20lakh is available subject to the condition that their annual turnover, which includes monthly rent and notional interest, if it influences the value of supply, does not exceed the threshold limit. |
|
2020(10)LCX0137(AAR) Karnataka Fraunhofer-Gressellschaft Zur Forderung der angwwandten Forschung e.V |
Liaison activities being undertaken in line with the conditions specified by RBI amounts to supply u/s 7(1)(c) of the CGST Act 2017, thus Liasion office is required to be registered pay GST if the place of supply of services is India. |
|
2019(04)LCX0203(AAR) Maharashtra Gandhar Oil Refinery (India) Limited |
The applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office/Registered Office at Mumbai on payment of IGST in the State of Maharashtra and therefore they need not take separate registration in other states. |
|
2019(04)LCX0150(AAR) Maharashtra Aarel Import Export Private Limited |
The place of supply shall be the place from where the applicant makes a taxable supply of goods i.e. Mumbai, thus the applicant can clear the goods on the basis of invoices issued by the Mumbai Head Office and therefore they need not take separate registration in the State of Odisha. they can do the further transaction mentioning the GSTIN of their Mumbai office in the E-way Bill and dispatch place, as Customs Warehouse, Odisha, Paradip Port. |
|
2019(05)LCX0130(AAR) Maharashtra Kasturba Health Society |
MGIMS which appears to be engaged in imparting medical education and not the applicant. The applicant has entered into a joint project with the State and Central Governments to form MGIMS which is an entity different from that of the applicant. Hence, the applicant cannot be said to be satisfying all the criteria of an “Educational Institution”As applicant has been found to be not an educational institution, the applicant falls within the scope of Sections 22 or 24 of the GST Act, 2017, they are liable to obtain registration if they provide taxable services and their turnover exceeds the threshold limit prescribed for registration. |
|
2019(09)LCX0187(AAR) Karnataka Morigeri Traders |
The applicant, being a commission agent, is required to be registered under Section 22(1) of CGST Act 2017, as they qualify to be an agent in terms of Para 3 of Schedule I to the CGST Act 2017. The services provided by the applicant to the principal are covered under “services provided by a commission agent for sale or purchase of agricultural produce”, which are exempted under Notification 12/2017 CT(Rate). However the supply of dry chilies to the traders under the invoice of the applicant is liable to tax |
|
2019(01)LCX0140(AAR) Tamil Nadu Rajiv Gandhi Centre for aquaculture |
The Applicant, RGCA is liable to be registered under Section 22 of CGST and TNGST Act.The rate of tax for various supplies of goods and services supplied by RGCA are as per respective items |
|
2018(08)LCX0135(AAR) Andhra Pradesh J Abdul Rawoof Khan & Brothers |
The Registration under Sec.22 of APGST Act 2017/CGST Act 2017 is not mandatory for applicant. |
|
2018(07)LCX0094(AAR) Rajasthan Jaimin Engineering Private Limited |
While supplying services if the supplier of services (i.e. applicant who in the given case is a Works Contractor and is registered in State of Gujarat) has any place of business/office in the State of Rajasthan i.e. has a fixed establishment for operation in State of Rajasthan (place where the services are to be provided) then he is required to get himself registered in State of Rajasthan. |
|
2018(06)LCX0080(AAR) Rajasthan Habufa Meubelen B.V. (Indian Liaison Office) |
If the liaison office in India does not render any consultancy or other services directly/indirectly, with or without any consideration and the liaison office does not have significant commitment powers ,except those which are required for normal functioning of the office, on behalf of Head Office, then the reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V. (HO) to the Liaison Office, established in India, is not liable to GST. M/s Habufa Meubelen B.V. Jaipur, is not required to get itself registered under GST as there are no taxable supplies made by the Liaison office. HO and Liaison Office cannot be treated as separate persons, there cannot be any flow of services between them as one cannot provide service to self and therefore, the reimbursement of expenses made by the HO cannot be treated as a consideration towards any service. |