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Brief Introduction: The Finance Act (2) 2019 inserted Section 25(6A), Section 25(6B), Section 25(6C) and Section 25(6D) under CGST Act, 2017 w.e.f. 01-01-2020 to provide for authentication of the registration or to furnish proof of possession of Aadhaar number in the manner prescribed in Rules. For this purpose, Rule 8 (4A) was introduced vide CGST (Third Amendment) Rules, 2020 w.e.f. 23-03-2020 by virtue of which...
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A large number of registrations have been cancelled under sub-section (2) of section 29 of the said Act by the proper officer by serving notices as per clause (c) and clause (d) of sub-section (1) of section 169 of the said Act and the period of thirty days provided for application for revocation of cancellation order in sub-section (1) of section 30 of the said...
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