Category: GST

Cancellation of GST Registration

As per Sec­tion 29 of CGST Act 2017 The prop­er offi­cer may, either on his own motion or on an appli­ca­tion filed by the reg­is­tered per­son or by his legal heirs, in case of death of such per­son, can­cel the registration,…

Levy and collection of GST

Sub­ject to the pro­vi­sions of sub-sec­­tion (2), there shall be levied a tax called the cen­tral goods and ser­vices tax on all intra-State sup­plies of goods or ser­vices or both, except on the sup­ply of alco­holic liquor for human consumption,…