What is the process of refusal of registration?

Question 41 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 41 – Q 41. What is the process of refusal of registration? Ans. In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (10) of section 19 of MGL, any rejection of application for registration by one authority (i.

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What will be the time of response by the applicant if any query is raised in the online application?

Question 40 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 40 – Q 40. What will be the time of response by the applicant if any query is raised in the online application? Ans. If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days. The applicant will rep

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What will be the time limit for the decision on the online application?

Question 39 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 39 – Q 39. What will be the time limit for the decision on the online application? Ans. If the information and the uploaded documents are found in order, the State and the Central authorities shall approve the application and communicate the approval to the common portal within three common working days. The portal will then automatically generate the Registration Certificate. In ca

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Is there any facility for digital signature in the GSTN registration?

Question 38 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 38 – Q 38. Is there any facility for digital signature in the GSTN registration? Ans. Taxpayers would have the option to sign the submitted application using valid digital signatures (if the applicant is required to obtain DSC under any other prevalent law then he will have to submit his registration application using the same). For those who do not have a digital signature, alterna

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Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?

Question 37 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 37 – Q 37. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure? Ans. In order to cater to the needs of taxpayers who are not IT savvy, following facilities shall be made available:- Tax Return Preparer (TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the sai

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

Question 36 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 36 – 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 well as the details of additional places of business in the registrat

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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?

Question 33 – Draft-Bills-Reports – Registration – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 33 – 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 number and password. They will be asked to submit all requisite documents and information required for registration in a prescri

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Who is an ISD?

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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Can the proper Officer Cancel the Registration on his own?

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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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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