Aadhaar Authentication [Sec 25(6A)-(6D) & Rules 8, 9, 10B, 25]
· Chapter
Registration under GST
24 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Aadhaar Authentication for GST Registration
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3
Amendment of Registration (Section 28 read with Rule 19)
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4
Amount Payable on Cancellation of Registration [Section 29(5) & (6) read with Rule 44]
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5
Cancellation of Registration (Section 29)
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6
Cancellation of Registration — Grounds (Section 29 read with Rule 21)
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7
Deemed Registration (Section 26)
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8
Furnishing of Bank Account Details (Rule 10A)
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9
Furnishing of Bank Account Details [Rule 10A] & Physical Verification [Rule 25]
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10
Issuance and Display of Registration Certificate & Effective Date (Rules 10 & 18)
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11
Physical Verification of Business Premises (Rule 25)
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12
Procedure for Cancellation of Registration (Rules 20 & 22)
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13
Procedure for Registration & Deemed Approval [Rules 8, 9, 10]
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14
Registration of APMC Commission Agents
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15
Registration of TDS Deductors (Sec 51) and TCS Collectors (Sec 52) — Rule 12
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16
Revocation of Cancellation of Registration [Section 30 read with Rule 23]
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17
Section 23(2) — Notified Categories Exempt from Registration
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18
Section 25(1) — Where and When to Apply for Registration
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19
Section 25(2) — State-wise Registration & Separate Registration for Multiple Places of Business
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20
Section 25(3), (4), (5), (6) & (7) — Voluntary Registration, Distinct Persons, PAN
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21
Section 25(8) — Suo-Motu Registration by Proper Officer
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22
Section 25(9) & (10) — Unique Identity Number (UIN)
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23
Special Registration Provisions for Casual Taxable Persons (CTP) & Non-Resident Taxable Persons (NRTP)
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24
Suspension of Registration (Rule 21A)
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