Goods and Services Tax – Started By: – Shreyansh Agrawal – Dated:- 2-5-2018 Last Replied Date:- 8-5-2018 – DEAR SIR,MY CLIENT HAVING TRANSPORT BUSINESS OPERATES IN TWO PLACES I.E MAHARASHTRA & GUJARAT AND OBTAINED INDIVIDUAL REGISTRATION IN MAHARASHTRA AS WELL AS GUJARAT BY USING SINGLE PAN NUMBER. NOW MY CLIENT WANT TO CANCEL REGISTRATION IN GUJARAT BUT MY QUERY IS WHETHER WE HAVE TO DISCLOSE ADDITIONAL PLACE IN MAHARASHTRA REGISTRATION IF WE CONTINUE WITH MAHARASHTRA REGISTRATION NUMBER OR WE CANCEL REGISTRATION IN BOTH PLACE I.E MAHARASHTRA & GUJARAT. FOR GTA, GST REGISTRATION IS NOT COMPULSARY. IF WE CANCEL BOTH PLACE REGISTRATION NUMBER WHETHER THERE IS ANY CONSEQUENCE? – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Regist
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g liability of tax in this category. It is very simple that who pays the freight, will pay GST. That person may be consignor or consignee. Both are covered for the purpose tax liability. It is actual practice being followed by the assessees as supply of this service is under RCM. It being under RCM you can get your registration cancelled as already advised by my friends (experts). Necessity of declaring additional of business or getting registration in another State does not arise. – Reply By YAGAY and SUN – The Reply = It is in the GSTN to mention the businesses located in other states. It was also in erstwhile VAT legislation though not so stringent but in GST Regime it is to have checks and controls on tax evaders. – Reply By Ganeshan Ka
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