Will ISD be required to be separately registered other than the existing taxpayer registration? – Question 30 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST
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Who is an ISD? – Question 29 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 29 – Q 29. Who is an ISD? Ans. ISD stands for Input Service Distribut
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Question 28 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 28 – Q 28. If the taxpayer has different business verticals in one state, will he hav
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Is there an option to take centralized registration for services under MGL? – Question 27 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 27 – Q 2
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Question 26 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 26 – Q 26. What happens when the registration is obtained by means of wilful mis-stat
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Question 25 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 25 – 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 compounding taxpayer), and not commencing busin
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Question 24 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 24 – Q 24. Whether cancellation of Registration under CGST Act means cancellation und
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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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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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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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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 Non-resident Taxable Person? – Question 19 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 19 – Q 19. Who is a Non-resident Taxable Perso
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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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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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Question 16 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 16 – Q 16. What is the responsibility of the taxable person supplying to UN bodies? A
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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 Registration granted to any person is permanent? – Question 14 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 14 – Q 14. Whether the
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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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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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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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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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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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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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Question 7 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 7 – Q 7. What is the time limit for taking a Registration under Model GST Law? Ans. An
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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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