Author: admin_gst

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.
–
Statute, statutory p

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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.
–
Statute, st

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax?
Question 25
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 25. When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax?
Ans. No, the person supplying exempted goods or services or both shall not collect the tax in excess of the effective rate.
–
Statute

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Does the GST Law empower the Government to exempt supplies from the levy of GST?
Question 24
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 24. Does the GST Law empower the Government to exempt supplies from the levy of GST?
Ans. Yes. In the public interest, the Central or the State Government can exempt either wholly or partly, on the recommendations of the GST council, the supplies of goods or services or both from the levy of GST either abs

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Question 23
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. What are the penal consequences if a person opts for the composition scheme in violation of the conditions?
Ans. If a taxable person has paid tax under the composition scheme though he was not eligible for the scheme then the person would be liable to penalty and the provisio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

How to compute ‘aggregate turnover’ to determine eligibility for composition scheme?
Question 22
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 22. How to compute 'aggregate turnover' to determine eligibility for composition scheme?
Ans. The methodology to compute aggregate turnover is given in Section 2(6). Accordingly, 'aggregate turnover' means value of all outward supplies (taxable supplies+exempt supplies+exports + inter-state supplie

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Can composition tax be collected from customers?
Question 21
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 21. Can composition tax be collected from

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit?
Question 20
Bill
Levy of and Exemption from Tax
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit?
Ans. No, customer who buys goods from registered person who is under composition scheme is not eligible for composition inpu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =