• Application for registration by individual under the Central Goods and Services Tax Act, 2017 (‘the Act’) shall be made by the following options:

1.  By opting biometric aadhar authentication with the photograph
2. Taking biometric information, photograph and verification of such other KYC documents of the Applicant
3. Requisite documents and details of the Applicant are required to be verified at the Facilitation Centres

(Refer Rule 8(4A) of the CGST Rules)

·       In case, the applicant fails to undergo authentication of aadhaar number or where the officer deems fit to carry out physical verification of the place of business, then the time limit for grant of registration shall be 30 days

·       In case the GST officer fails to take any action in the prescribed time limit (i.e., 7 or 30 days as the case may be), then the application for grant of registration shall be deemed to have been approved

(Refer Rule 9 of the CGST Rules)

1. Avail input tax credit in violation of Section 16 of the Act
2. Furnishes details of outward supplies in Form GSTR -1 in excess of the outward supplies declared in Form GSTR -3B
3. On violation of Rule 86B i.e., restriction on use of amount available in electronic credit ledger

(Refer Rule 21 of the CGST Rules)

Change in procedure for suspension of GST registration

·       Where there are significant deviation/anomalies between:

• Outward supplies furnished in Form GSTR 3B and Form GSTR1; or
• Inward supplies furnished in Form GSTR 3B and as reflected in Form GSTR 2B; or
• such other analysis as may be recommended by the GST Council.

which indicates contravention of provisions of the GST law leading to cancellation of registration, then the GST officer shall serve a notice and asking the taxpayer to explain anomalies and differences (within 30 days) as to why GSTIN should not be cancelled

·       Where a GSTIN has been suspended no refund under the GST law shall be granted during the period of suspension

(Refer Rule 21A of the CGST Rules)

·       The said provision shall be effective from 01 January 2021

(Refer Rule 36(4) of the CGST Rules)

• Where a taxpayer fails to file Form GSTR 3B for two subsequent periods (monthly/ quarterly), then Form GSTR 1 of such taxpayer shall be blocked
• A taxpayer who is restricted to avail ITC to discharge tax liability in excess of 99% of such tax liability under Rule 86B of the Rules, then such taxpayer shall not be permitted to file Form GSTR 1, where Form GSTR 3B is not furnished for the preceding tax period

(Refer Rule 59(4) of the CGST Rules)

• Where the value of taxable supply other than exempted supply and zero-rated supply in a month exceeds Rs. 50 lakh, then the taxpayer shall not utilise the input tax credit available in electronic credit ledger to discharge outward tax in excess of 99% of such tax liability.
• The above restriction shall not applicable where:
• Taxpayer has paid Income Tax exceeding Rs. 1 lakh in two preceding financial year
• Taxpayer has received refund exceeding Rs. 1 lakhs under Section 54 of the Act
• Taxpayer has used electronic cash ledger to pay of liability on outward supplies which cumulatively makes 1% of the total liability up to the said month
• A person is a Government Department, Public Sector Undertakings, local authority or a statutory body
• The Commissioner is empowered to remove such restriction after verification and safeguards as may be deemed fit
• The said provision shall be effective from 01 January 2021

(Refer Rule 86B of the CGST Rules)

• E-way bill shall be valid for one day to cover a distance up to 200 kms (which was earlier 100 kms)
• The said provision shall be effective from 01 January 2021

(Refer Rule 138 (10) of the CGST Rules)

• Late fee payable for the delay in furnishing of Form GSTR 4 for the FY 2019-20 from 01 November 2020 till 31 December 2020 shall stand waived for the registered person whose principal place of business is in the Union Territory of Ladakh