Whether Cancellation of Registration Certificate is permissible?

Question 23 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – 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 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 taxable person or by his legal heirs, in case

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Whether Amendments to the Registration Certificate is permissible?

Question 22 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 22 – 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 prescribed. It is to be noted that permission 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 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 21 – 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 deposit of money to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application

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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 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – 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. The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the effective date of registration. However, the proper officer, at the request of the said ta

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Who is a Casual Taxable Person?

Who is a Casual Taxable Person? – Question 18 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 18 – Q 18. Who is a Casual Taxable Person? Ans. Casu

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Is it necessary for the Govt. organization to get registration?

Question 17 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – 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, Rul

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Is it necessary for the UN bodies to get registration under MGL?

Question 15 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 15 – 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 conformity with GSTIN structure and the same will be

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Whether the proper Officer can reject an Application for Registration?

Question 13 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 13 – 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 registration or the Unique Identity Number without givin

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

Question 12 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 12 – 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 officer may, without prejudice to any action that is, or may be taken under the MGL, or under any oth

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Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

Question 11 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 11 – Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration? Ans. Yes. 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 under Section 19 of the Model GST Law. However as per section 19 (4A) of MGL, PAN is not mandatory for a non-resident taxa

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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 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – 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 19, a person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such pe

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Whether a person having multiple business verticals in a state can obtain for different registrations?

Question 9 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 9 – Q 9. Whether a person having multiple business verticals in a state can obtain for different registrations? Ans. Yes. In terms of Sub-Section (2) of Section 19, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed. – Statutory Provisions, Acts, Rules, Regulations, Taxa

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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 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – 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 is liable to pay GST in terms of Sub-section (1) of Section 19 of Model GST Law. – Statutory Pr

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Which are the cases in which registration is compulsory?

Question 6 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 6 – Q 6. Which are the cases in which registration is compulsory? Ans. As per paragraph 5 in Schedule III of MGL, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit: a) persons making any inter-State taxable supply; b) casual taxable persons; c) persons who are required to pay tax under reverse charge; d) non-reside

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What is aggregate turnover?

Question 5 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. What is aggregate turnover? Ans. As per section 2 (6) of the MGL, aggregate turnover includes the aggregate value of: (i) all taxable and non-taxable supplies, (ii) exempt supplies, and (iii) exports of goods and/or service of a person having the same PAN. The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act and the IGST Act.

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Who are the persons liable to take a Registration under the Model GST Law?

Question 4 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 4 – Q 4. Who are the persons liable to take a Registration under the Model GST Law? Ans. Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get himself registered. However, certain categories of persons mentioned in Schedule III of MGL are liable to be registered irrespective of this

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What will be the effective date of registration?

Question 3 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 3 – 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 date of his liability for registration. Where an application for registration has been submitted by the applicant after thirty days from

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What is advantage of taking registration in GST?

Question 1 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 1 – 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 supply of goods or services or both by the business. Le

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Does the model GST Law empower the competent government to exempt supplies from the levy of GST?

Question 22 – Draft-Bills-Reports – Levy of and Exemption from Tax – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 22 – Q 22. Does the model GST Law empower the competent government to exempt supplies from the levy of GST? Ans. Yes. Under Section 10 of the Model GST Law, the Central or the State Government, on the recommendation of the GST council can exempt the supplies from the levy of GST either generally or subject to conditions. – Statutory Provisions, Acts, Rules, Regulat

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