Guidelines for launching of prosecution under GST

Guidelines for launching of prosecution under GST Provisions of section 132 of the Central Goods and Services Tax Act, 2017 empower the institution of criminal proceedings and prosecution. Importantly, the prosecution is the institution/ commencement of legal proceedings against the…

Guidelines for issuance of summons under GST

Guidelines for issuance of summons under GST Despite having a huge impact, it is observed that ‘summon’ is by and large being issued by the department in a casual and routine manner. In order to ensure the judicial use of…

GST registration through MCA portal

GST registration through MCA portal Recently, new functionality is enabled through which the person can apply for Goods and Services Tax (GST) registration while applying for incorporating the company on the MCA portal. The applicant wiling to obtain GST registration…