Goods and Services Tax – GST – By: – NarendraKumar Thotamsetty – Dated:- 15-12-2016 Last Replied Date:- 11-2-2017 – GST Update: Whether GST migration is mandatory for all existing dealers having turnover is less than threshold limit 20L/10L? The 101 Constitutional Amendment of the Goods and Service Tax (GST) is only Constitution amendment with reference the Goods and Service Tax in the place of existing Indirect Tax Mechanism. The Final bill is yet be approved by the House of Parliament and respective State Legislature Assembly. In this regard the Government of India has initiated enrolment schedule for the GST and specified enrolment schedule as follows: States Start Date End Date Puducherry, Sikkim 08/11/2016 23/11/2016 Maharashtra, Goa,
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egistered under the State Commercial Tax Authority even if his turnover is less than the threshold limit and which is 20 Lakhs/10 Lakhs? My answer is Yes . Till the date only constitutional amendment has come into existence and the Final Bill is yet be approved the by House of Parliament and respective State Legislature Assembly. Till the time it is only a draft law. All the Commercial Tax dealers obligated to enrol for the GST migration. As per my understanding there is no Exemption as far as now. One may be covered under Reverse Charge Mechanism with reference to procurement of services and Un-Registered Dealer Purchases should come within the ambit of Goods and Service Tax. Hence they need to enrol for GST migration without fail. Submitt
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= Nice article . My question is if the law is only draft then whether the requirement of enrolment within the time limit prescribed by GSTN and not by the Statute would attract any kind of penalty . As you said that this is just provisional enrolment the procedure that the existing dealer has to carry out should also be lenient and not authoritative . Pls. share your view in this regard. – Reply By Chandravijay Shah – The Reply = Un-Registered Dealers should come within the ambit of GST and hence, they need to enrol for GST migration without fail. : Unregistered Dealers do not have TIN under the VAT Act and hence, they cannot get Enrolled, despite desire to do so. It is a Non-Starter for them.Please give your feedback ASAP. – Reply By CA.D
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