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Cancellation, Suspension and Revocation of Registration in GST INTRODUCTION The registration granted under GST can be cancelled for specified reasons . The cancellation can either be initiated by the department at its own motion or the registered person can apply for cancellation of their registration. In case of death of registered person , in case of proprietorship concern , the legal heirs can apply for cancellation. During the pendency of the proceedings relating to cancellation of registration, the registration may be suspended as per provision of act . In case of registration has been cancelled by the department there is provision for revocation of the cancellation at the request of tax payer On cancellation of the registration the person has to file a return which is called final return . The final return has to be filled within three months of cancellation of GST registration. www.cbic.gov.in #tax #gst #gstupdates #students #icai #icaistudents
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Major reasons for resubmission by MCA while incorporating foreign company subsidiary in India 1) Apostille/ Consularization for authenticity of documents: Any document originating from member countries of Geneva Convention shall be signed by applicant, notarized and apostilled at that country. Any document originating from a country which is not a signatory to Geneva Convention shall be signed by applicant, notarized and Consularized (by the Consulate of document destination country) 2) PAN declaration: Foreign Subscribers/proposed Directors not holding PAN issued by India shall made a declaration in the prescribed format, disclosing their Passport number and undertaking to provide PAN to MCA as and when the same is availed by them. 3) Certificate of incorporation/Charter documents of Promoter Company: Companies incorporated prior to computer age do not have printed certificate of incorporation (COI) and charter documents may not include exhaustive MOA and AOA similar to Indian Companies. In the absence of COI, Good Standing Certificate may be applied by that Promoter Company with their regulator and such certificate may be used in place of COI. 4) Address proof of Promoter Companies: The copy of Board Resolution passed by the Promoter Company approving the proposal to set up a subsidiary/to invest in Indian Company and granting authorization to its signatory shall be printed on letterhead of that Promoter Company, which contains its registered office address. Further, resolution for appointment of authorized signatory shall contain all the details as prescribed under the Rules. 5) What can be improved by MCA: a) MCA has very rigid view as to what information shall be available in COI, which can be enforced on the Companies incorporated in India and the same cannot be expected in the COI of foreign Companies. b) During re-submission, old attachments to SPICE+B are not getting removed and getting accumulated with modified new attachments, resulting in file size issues. Due to all these issues, no one really knows/certain about the timelines of incorporation of a foreign Company subsidiary.
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Documents required to be furnished by the auditor for audit of GST :- * Inward and outward supply of Goods and Services or both * Goods produced and manufactured * Input tax credit * Output Tax payable & paid * Stocks of goods * Transportation of Goods * other documents as prescribed www.cbic.gov.in #cbic #gst #gstaudit #customs #icai #audit
CBIC
cbic.gov.in
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EXPERT OPINION LETTERS FOR EB1 AND NIW Expert opinion letters help to support EB1 Alien of Extraordinary Ability applications and National Interest Waiver applications. Applicants tend to work in complicated, unique areas which are challenging for both lawyers and USCIS adjudicators to understand. USCIS does not assign cases to specialists in the applicant’s field. A USCIS officer will not have a PhD and, most likely, not even a graduate level education. Hence, the reviewing officer will not have any background which would assist the officer in understanding exactly what the officer is doing. Lawyers, at least, have the luxury of time to research and understand; whereas USCIS adjudicators are under the pressure of a clock to process their cases quickly. Expert opinion letters can help adjudicators more quickly understand not only what the applicant is doing but just why the applicant’s work qualifies as unique and groundbreaking. Useful expert opinion letters will explain in layman’s terms what the applicant does and will explain how the applicant satisfies the various EB1 criteria. AWARDS: why others in the field think the award is significant. MEBBERSHIP IN ORGANIAZATIONS REQUIRING ACCOMPLISHMENT: explain the organization’s criteria for membership and why the applicant qualifies PUBLISHED MATERIAL: highlight the significance of the publication and importance of the persons citing the applicant’s works. JUDGING WORKS OF OTHERS: This goes beyond judging a competition and includes mentoring dissertation work and peer reviewing articles from other persons in the field. Committee membership and being in an organization’s hierarchy may also count. ORIGINAL CONTRIBUTIONS: Explain the field and explain how the applicant is unique and distinguished from others in the field. SCHOLARLY ARTICLES: explain the significant of the journal or magazine along with the explaining the importance and relevance of the article to the applicant’s field DISPLAYS/EXHIBITIONS: explain the importance of the particular forum, and the type of presentation. LEADING ROLE AT DISTINGIUSHED ORGANIZATION: explain not only why the applicant’s position was leading/critical but also why the organization is a reputable, important organization. HIGHER SALARY: salary could be something reflected on a tax return or, with a bit of creativity, even money which an applicant’s work generates for an academic institution. SUSTAINED ACCLAIM: explain the applicant’s significance to the field of endeavour and why the applicant’s work continue to remain relevant. NATIONAL INTEREST WAIVER: define the U.S. national interest and how the applicant’s continued work in the field will benefit this interest.
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Reasons for Cancellation of GST registration:- a) a person registered under any of the existing law but now it's not liable for registration b) the business has been discontinued, transferred fully fir any reason include death of the proprietor, amalgamated with other legal entity, c) the taxable person is no longer liable to be registered or intends to opt out self d) a registered person has contravened the provision of the act or rules : 1. does not conduct any business from the declared place of businesses 2. issue invoice or supply without supply of goods or services or both in violation of the provisions of the act , or the rules 3. violation in provision of sec 171 4. violates the provision of 10(A) 5. avails input tax credit in violation of the provisions of sec 16 6. furnishes the details of. outward supplies in Form GST 1 under sec 37 for one or more tax periods which is in excess of outward supplies declared by him in his valid return i.e. Form GST-3B under sec 39 7. violates the provision of rule 86b 8. registration has been obtained by means of fraud 9. any other www.cbic.gov.in #indirecttaxation #cbic #gst #gstupdates #gstcompliance #gstindia #gstregistration #icai #icaistudents
CBIC
cbic.gov.in
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Upcoming Event! 📅 Join us on 2nd July 2024 at 5:00 PM (IST) for our virtual event: AUDIT & IND - AS Series (Virtual) Topic: Decoding Ind AS 116 with practical examples Date: 2nd July 2024 Time: 5:00 PM - 7:00 PM Location: Virtual Fees: Non-Members: Rs. 100 (Excluding GST) Members: Rs. 100 (Excluding GST) #IndAS116 #VirtualEvent #AuditAndIndAS #LearningIsGrowing"
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EB1 AND NIW EXPERT OPINION LETTERS Expert opinion letters help to support EB1 Alien of Extraordinary Ability applications and National Interest Waiver applications. EB1 and NIW applicants tend to work in complicated, unique areas which are challenging for both lawyers and USCIS adjudicators to understand. USCIS does not assign cases to specialists in the applicant’s field. A USCIS officer will not have a PhD and, most likely, not even a graduate level education. Hence, the reviewing officer will not have any background which would assist the officer in understanding exactly what the applicant is doing. Lawyers, at least, have the luxury of time to research and understand; whereas USCIS adjudicators are under the pressure of a clock to process their cases quickly. Expert opinion letters can help adjudicators more quickly understand not only what the applicant is doing but just why the applicant’s work qualifies as unique and groundbreaking. Useful expert opinion letters will explain in layman’s terms what the applicant does and will explain how the applicant satisfies the various EB1 criteria. AWARDS: why others in the field think the award is significant. MEBBERSHIP IN ORGANIAZATIONS REQUIRING ACCOMPLISHMENT: explain the organization’s criteria for membership and why the applicant qualifies PUBLISHED MATERIAL: highlight the significance of the publication and importance of the persons citing the applicant’s works. JUDGING WORKS OF OTHERS: This goes beyond judging a competition and includes mentoring dissertation work and peer reviewing articles from other persons in the field. Committee membership and being in an organization’s hierarchy may also count. ORIGINAL CONTRIBUTIONS: Explain the field and explain how the applicant is unique and distinguished from others in the field. SCHOLARLY ARTICLES: explain the significant of the journal or magazine along with the explaining the importance and relevance of the article to the applicant’s field. DISPLAYS/EXHIBITIONS: explain the importance of the particular forum, and the type of presentation. LEADING ROLE AT DISTINGIUSHED ORGANIZATION: explain not only why the applicant’s position was leading/critical but also why the organization is a reputable, important organization. HIGHER SALARY: salary could be something reflected on a tax return or, with a bit of creativity, even money which an applicant’s work generates for an academic institution. SUSTAINED ACCLAIM: explain the applicant’s significance to the field of endeavour and why the applicant’s work continue to remain relevant. NATIONAL INTEREST WAIVER: define the U.S. national interest and how the applicant’s continued work in the field will benefit this interest.
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Upcoming Event! 📅 Join us on 2nd July 2024 at 5:00 PM (IST) for our virtual event: AUDIT & IND - AS Series (Virtual) Topic: Decoding Ind AS 116 with practical examples Date: 2nd July 2024 Time: 5:00 PM - 7:00 PM Location: Virtual Fees: Non-Members: Rs. 100 (Excluding GST) Members: Rs. 100 (Excluding GST) #IndAS116 #VirtualEvent #AuditAndIndAS #LearningIsGrowing"
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LL.M, CA, LL.B, B.Com International Tax & Transfer Pricing Partner - BMR Legal (Ex EY; Ex K&M) Areas of Practice: Public International Law, Tax Policy, Advisory, Transactions, Strategy Mapping for Disputes & ADRs
In a recent ruling, Canada’s SC by a majority of 4:3 observed that when the Minister makes discretionary decisions, she provides her opinion, guided by policy considerations, and this is a fundamentally different task than preparing an assessment. The Minister of National Revenue in Canada is a Competent Authority. This is one point to be noted in the Competent Authority negotiation process - the flexibility given to Competent Authorities to give weightage to policy considerations, beyond the letter of the law.
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Dealing with Brexit? CCT find solutions to your Brexit headaches CCT will manage you through this process and to begin this we need to establish your EORI registration. This is quick and simple and CCT will guide you through the application process. Link - https://lnkd.in/dbt92uY #brexit #cctworldwide #euimports #fba #lcl #fcl
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