CBIC introduced changes to GST Registration and more

The changes are as follows :

1. One Person Company (OPC) is included as a type of entity in GST Registration in GST Reg-01. Earlier one has to select 'Other' as an entity type.
2. CBIC has notified amendments in GST Reg-08 i.e., Order of cancellation of Application for Registration as Tax deductor or Tax Collector at Source. It has clarified the process for cancellation of GST Registration by specifying the documents required
3. Revision to FORM GSTR-8 in CGST Rules, 2017 to introduce Late Fee
4. Changes GST Practitioner Enrollment in FORM GST PCT-01, where it has removed the COP (certificate of practice) requirement for CA, CS, CMA and continue to keep all other degrees including any degree in (Grad, PostGrad) in Law, Commerce, Banking, Business administration, business management, any foreign degree recognised by Indian government.

Source(s): cbic.gov.in, Team EZTax.in