Author: admin_gst

Can the proper Officer Cancel the Registration on his own?
Question 25
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 retur

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Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Question 24
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Ans. Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4))
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Whether Cancellation of Registration Certificate is permissible?
Question 23
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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

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Whether Amendments to the Registration Certificate is permissible?
Question 22
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 o

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Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?
Question 21
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Question 20
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 tax

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Who is a Non-resident Taxable Person?
Question 19
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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.
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Who is a Casual Taxable Person?
Question 18
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 plac

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Is it necessary for the Govt. Organization to get registration?
Question 17
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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.

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What is the responsibility of the taxable person supplying to UN bodies?
Question 16
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. What is the responsibility of the taxable person supplying to UN bodies?
Ans. The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.
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Is it necessary for the UN bodies to get registration under GST?
Question 15
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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

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Whether the Registration granted to any person is permanent?
Question 14
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. Whether the Registration granted to any perso

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Whether the proper officer can reject an Application for Registration?
Question 13
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Whether the proper officer can reje

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Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Question 12
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Ans. Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prej

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Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Question 11
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 p

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Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Question 10
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 thi

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Whether a person having multiple business verticals in a state can obtain for different registrations?
Question 9
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. Whether a person having multiple business verticals in a state can obtain for different registrations?
Ans. Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to suc

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If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Question 8
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 8. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Ans. No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and i

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What is the time limit for taking a Registration under GST?
Question 7
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 7. What is the time limit for taking a Registration under GST?
Ans. A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however a

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Which are the cases in which registration is compulsory?
Question 6
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 6. Which are the cases in which registration is compulsory?
Ans. As per Section 24 of the CGST/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
i) persons making any inter-State taxable supply;
ii) casual taxable persons;
iii) persons who are required to pay tax un

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What is aggregate turnover?
Question 5
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 5. What is aggregate turnover?
Ans. As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value of:
(i) all taxable supplies,
(ii) all exempt supplies,
(iii) exports of goods and/or service, and,
(iv) all inter-state supplies of a person having the same PAN.
The above shall be computed on all India basis and excludes taxes charged under th

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Who are the persons liable to take a Registration under the Model GST Law?
Question 4
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 4. Who are the persons liable to take a Registration under the Model GST Law?
Ans. As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the th

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What will be the effective date of registration?
Question 3
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. What will be the effective date of registration?
Ans. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration.
Where an application for registration has been submitted by th

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Can a person without GST registration claim ITC and collect tax?
Question 2
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 2. Can a person without GST registration claim

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What is advantage of taking registration in GST?
Question 1
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
3. Registration
Q 1. What is advantage of taking registration in GST?
Ans. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business:
• Legally recognized as supplier of goods or services.
• Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on s

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