Question 35 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 35 – Q 35. Whether the goods will be permitted to be supplied from the place of business of a jo
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Question 36 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 36 – Q 36. At the time of registration will the assessee have to declare all his places of business? Ans. Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the regist
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Will ISD be required to be separately registered other than the existing tax payer registration? – Question 30 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Questio
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Question 32 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 32 – Q 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business? Ans. The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)). – Statutory Provisions, Acts, Rules, Regulations,
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Question 33 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 33 – Q 33. Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration? Ans. No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within
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Is there an option to take centralized registration for services under GST Law? – Question 27 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 27 – Q 27. Is t
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Question 28 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 28 – Q 28. If the taxpayer has different business verticals in one state, will he have to obtain
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Who is an ISD? – Question 29 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 29 – Q 29. Who is an ISD? Ans. ISD stands for Input Service Distributor and has
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Question 24 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 24 – Q 24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act
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Question 25 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 25 – Q 25. Can the proper Officer Cancel the Registration on his own? Ans. Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three cons
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Question 26 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 26 – Q 26. What happens when the registration is obtained by means of willful mis-statement, fra
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Question 21 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 21 – = = = = = = = = Plain text (Extract) only = = = = = = = = rity= 9 SemiHidden= true UnhideWhenUsed= true QFormat= true Name= heading 5 /> = = = = = = = = Plain text (Extract) only = = = = = = = = iority= 39 SemiHidden= true UnhideWhenUsed= true Name= toc 8 /> = = = = = = = = Plain text (Extract) only = = = = = = = = sdException Locked= false SemiHidden= true UnhideWhenUsed= true Name= List Bullet /> = = = = = = = = Plain text (Extract) only = = = = = = = = true UnhideWhenUsed= true Name= List Continue 3 /> = = = = = = = = Plain text (Extract) only = = = = = = = = HTML Top of Form /> = = = = = = = = Plain text (Extract) only = = = = = = = = true Name= Table Classic 1 /> = = = = = = = = Plain text (Extract) only = = = = = = = = ue UnhideWhenUsed= true Name= Table List 3 /> = = = = = = = = Plain text (Extract) only = = = = = = = = alse Priority= 61 Name= Light List /> = = = = = = = = Plain text (Extract) only = = = = = = = = Colorful Shading Accent 1 /> = = = = = = = = Plain text (Extract) only = = = = = = = = = false Priority= 70 Name= Dark List Accent 3 /> = = = = = = = = Plain text (Extract) only = = = = = = = = = = = = = = = = Plain text (Extract) only = = = = = = = = deWhenUsed= true QFormat= true Name= TOC Heading /> = = = = = = = = Plain text (Extract) only = = = = = = = = Table 7 Colorful Accent 2 /> = = = = = = = = Plain text (Extract) only = = = = = = = = e Priority= 50 Name= Grid Table 5 Dark Accent 6 /> = = = = = = = = Plain text (Extract) only = = = = = = = = st Table 3 Accent 3 /> = = = = = = = = Plain text (Extract) only = = = = = = = = ocked= false SemiHidden= true UnhideWhenUsed= true Name= Mention />
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Question 22 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 22 – Q 22. Whether Amendments to the Registration Certificate is permissible? Ans. Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment. It is to
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Question 23 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 23 – Q 23. Whether Cancellation of Registration Certificate is permissible? Ans. Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case
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Question 17 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 17 – Q 17. Is it necessary for the Govt. Organization to get registration? Ans. A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases. – Statutory Provisions, Acts, Rules, Regulat
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Question 18 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 18 – Q 18. Who is a Casual Taxable Person? Ans. Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business
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Question 19 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 19 – Q 19. Who is a Non-resident Taxable Person? Ans. In terms of Section 2(77) of the CGST/SGST Act, a non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India. – Statutory Provisions, Acts, Rules, Regulatio
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Question 20 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 20 – Q 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person? Ans. In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period specified in the application for registration or ninety days from the ef
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Whether the proper officer can reject an Application for Registration? – Question 13 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 13 – Q 13. Whether the p
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Whether the Registration granted to any person is permanent? – Question 14 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 14 – Q 14. Whether the Registratio
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Question 15 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 15 – Q 15. Is it necessary for the UN bodies to get registration under GST? Ans. Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in
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Question 16 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 16 – Q 16. What is the responsibility of the taxable person supplying to UN bodies? Ans. The tax
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Question 10 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 10 – Q 10. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST? Ans. Yes. In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person. – Statut
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Question 11 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 11 – Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration? Ans. Yes. As per Section 25(6) of the CGST/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration. However as per the proviso to the aforesaid section 25(6), a person required to deduct tax u
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