Author: admin_gst

At the time of registration will the assessee have to declare all his places of business?

At the time of registration will the assessee have to declare all his places of business?
Question 36
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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(78) & 2(75) of MGL respectively. The taxpayer will have to declare the principal place of business as wel

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Whether the goods will be permitted to be supplied from the place of business of a job worker?

Whether the goods will be permitted to be supplied from the place of business of a job worker?
Question 35
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 35. Whether the goods will be permitted to be supplied from the place of business of a job worker?
Ans. Yes. But only in cases where the job worker is registered or the principal declares the place of business of the job worker as his additional place of business.
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Statute, statutory provisions l

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Whether all assessees/dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

Whether all assessees/dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Question 33
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 33. Whether all assessees/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 GSTIN

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What could be the liabilities (in so far as registration is concerned) on transfer of a business?

What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Question 32
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 such date. (Schedu

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Will ISD be required to be separately registered other than the existing taxpayer registration?

Will ISD be required to be separately registered other than the existing taxpayer registration?
Question 30
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 30. Will ISD be required to be separately registered other than the existing taxpayer registration?
Ans. Yes. The ISD registration is for one office of the taxpayer which will be different from the normal registration.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Reg

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Who is an ISD?

Who is an ISD?
Question 29
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 29. Who is an ISD?
Ans. ISD stands for Input Service Distributor and has been defin

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If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?

If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Question 28
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 28. If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Ans. No. However the taxpayer has the option to register such separate business verticals independently

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What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?

What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
Question 26
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 26. What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. Section 21(3).
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Can the proper Officer Cancel the Registration on his own?

Can the proper Officer Cancel the Registration on his own?
Question 25
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 25. Can the proper Officer Cancel the Registration on his own?
Ans. Yes, in certain circumstances specified under section 21(2) of MGL, the proper officer can cancel the registration on his own. Such circumstances include not filing return for a continuous period of six months (for a normal taxable person) or three months (for a compound

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Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?

Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Question 24
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 21 (6))
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Whether Cancellation of Registration Certificate is permissible?

Whether Cancellation of Registration Certificate is permissible?
Question 23
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 21 of the MGL. 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?

Whether Amendments to the Registration Certificate is permissible?
Question 22
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 22. Whether Amendments to the Registration Certificate is permissible?
Ans. Yes. In terms of Section 20, 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 in the manner and within such period as may be

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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?

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 dated 21.9.2016 based on Draft Model GST
Q 21. 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?
Ans. Yes. While a normal taxable person does not have to make any depo

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What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?

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 dated 21.9.2016 based on Draft Model GST
Q 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Ans. The certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period of

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Who is a Non-resident Taxable Person?

Who is a Non-resident Taxable Person?
Question 19
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. Who is a Non-resident Taxable Person?
Ans. A taxable person residing outside India and coming to India to occasionally undertake transaction in the country but has no fixed place of business in India is a non-resident taxable person in terms of Section 2 (69) of the MGL.
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Is it necessary for the Govt. organization to get registration?

Is it necessary for the Govt. organization to get registration?
Question 17
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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

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What is the responsibility of the taxable person supplying to UN bodies?

What is the responsibility of the taxable person supplying to UN bodies?
Question 16
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 MGL?

Is it necessary for the UN bodies to get registration under MGL?
Question 15
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 15. Is it necessary for the UN bodies to get registration under MGL?
Ans. All 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 conform

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Whether the proper Officer can reject an Application for Registration?

Whether the proper Officer can reject an Application for Registration?
Question 13
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 13. Whether the proper Officer can reject an Application for Registration?
Ans. Yes. In terms of sub-section 7 of MGL, the proper officer can reject an application for registration after due verification. However, it is also provided in sub-section 8 of Section 19, the proper officer shall not reject the application for regis

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Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?

Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?
Question 12
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 12. Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?
Ans. Yes. In terms of sub-section (5) of Section 19, where a person who is liable to be registered under this Act fails to obtain registration, the proper off

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