Goods and Services Tax

What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Question 32
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Ans. The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or

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Can a tax payer have multiple ISDs?
Question 31
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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Will ISD be required to be separately registered other than the existing tax payer registration?
Question 30
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 30. Will ISD be required to be separately registered other than the existing tax payer registration?
Ans. Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.
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Statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations,

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Who is an ISD?
Question 29
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 29. Who is an ISD?
Ans. ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.
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If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Question 28
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 28. If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Ans. No, however the taxpayer has the option to register such separate business verticals independently in terms o

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Is there an option to take centralized registration for services under GST Law?
Question 27
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 27. Is there an option to take

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What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Question 26
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 26. What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2)(e))
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Can the proper Officer Cancel the Registration on his own?
Question 25
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 25. Can the proper Officer Cancel the Registration on his own?
Ans. Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing retur

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Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Question 24
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Ans. Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4))
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Whether Cancellation of Registration Certificate is permissible?
Question 23
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered

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Whether Amendments to the Registration Certificate is permissible?
Question 22
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 22. Whether Amendments to the Registration Certificate is permissible?
Ans. Yes. In terms of Section 28, 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 within a period of 15 common working days from the date 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
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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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
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Ans. In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a “casual taxable person” or a “non-resident tax

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Who is a Non-resident Taxable Person?
Question 19
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 19. Who is a Non-resident Taxable Person?
Ans. In terms of Section 2(77) of the CGST/SGST Act, a non-resident taxable person means any person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.
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Who is a Casual Taxable Person?
Question 18
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. Who is a Casual Taxable Person?
Ans. Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed plac

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Is it necessary for the Govt. Organization to get registration?
Question 17
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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.

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What is the responsibility of the taxable person supplying to UN bodies?
Question 16
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 16. What is the responsibility of the taxable person supplying to UN bodies?
Ans. The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.
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Is it necessary for the UN bodies to get registration under GST?
Question 15
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 15. Is it necessary for the UN bodies to get registration under GST?
Ans. Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified 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

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Whether the Registration granted to any person is permanent?
Question 14
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. Whether the Registration granted to any perso

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Whether the proper officer can reject an Application for Registration?
Question 13
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. Whether the proper officer can reje

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Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Question 12
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 12. Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Ans. Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prej

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Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Question 11
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Ans. Yes. As per Section 25(6) of the CGST/SGST Act 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.
However as per the p

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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
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of thi

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Whether a person having multiple business verticals in a state can obtain for different registrations?
Question 9
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 9. Whether a person having multiple business verticals in a state can obtain for different registrations?
Ans. Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to suc

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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
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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 i

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