As per S. 22 of the CGST Act, 2017 (Act), every Business who is supplying goods/services as per S. 7 of the Act is required to get itself registered. Now, there may arise situation when a business may have separate business units in the same state/UT. The registration for such units is covered u/s 25 of the Act. As per S. 25 of the Act, the person shall be granted a single registered registration in a State/UT. Proviso to S. 25(2) of the Act p

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When a company is registered under the Companies Act, 2013 (Act), it is considered as a juristic person for the purposes of law. As it becomes a separate legal entity, a name is given to it & it can hold property in its own name. So, the act prescribes certain post incorporation works to be met by the company. These works are to be done either immediately after the incorporation or within the prescribed time period. This article discusses

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Advance Rulings are the mechanism which provides a forum for the taxpayers to clarify their doubts regarding interpretation of the statutory provisions. They are set up in all states & are governed by S. 95 to 106 of the CGST Act, 2017 and State/UT enactments. Following are some of the advance rulings issued by various state advance ruling authorities.

M/s. United Mining Corporation, In re.

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