Is there an option to take centralized registration for services under MGL?
Question 27
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 27. Is there an option
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What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
Question 26
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 26. What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. Section 21(3).
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Can the proper Officer Cancel the Registration on his own?
Question 25
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 compound
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Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Question 24
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 21 (6))
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Whether Cancellation of Registration Certificate is permissible?
Question 23
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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
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Whether Amendments to the Registration Certificate is permissible?
Question 22
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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
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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 dated 21.9.2016 based on Draft Model GST
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 depo
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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 dated 21.9.2016 based on Draft Model GST
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
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Who is a Non-resident Taxable Person?
Question 19
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 19. Who is a Non-resident Taxable Person?
Ans. A taxable person residing outside India and coming to India to occasionally undertake transaction in the country but has no fixed place of business in India is a non-resident taxable person in terms of Section 2 (69) of the MGL.
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Who is a Casual Taxable Person?
Question 18
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 18. Who is a Casual Taxable Person?
Ans. Casual Taxable Person has
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Is it necessary for the Govt. organization to get registration?
Question 17
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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
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What is the responsibility of the taxable person supplying to UN bodies?
Question 16
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 MGL?
Question 15
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 conform
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Whether the Registration granted to any person is permanent?
Question 14
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 14. Whether the Registration granted t
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Whether the proper Officer can reject an Application for Registration?
Question 13
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 regis
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Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?
Question 12
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 off
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Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Question 11
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 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 dated 21.9.2016 based on Draft Model GST
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 prov
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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 dated 21.9.2016 based on Draft Model GST
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 con
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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 dated 21.9.2016 based on Draft Model GST
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 opera
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What is the time limit for taking a Registration under Model GST Law?
Question 7
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 7. What is the time limit for taking a Registration under Model GST Law?
Ans. Any person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed.
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Statute, statutory provisions legislation, law, enactment, A
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Which are the cases in which registration is compulsory?
Question 6
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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
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What is aggregate turnover?
Question 5
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 5. What is aggregate turnover?
Ans. As per section 2 (6) of the MGL, aggregate turnover includes the aggregate value of:
(i) all taxable and non-taxable supplies,
(ii) exempt supplies, and
(iii) exports of goods and/or service of a person having the same PAN.
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act a
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Who are the persons liable to take a Registration under the Model GST Law?
Question 4
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 4. Who are the persons liable to take a Registration under the Model GST Law?
Ans. Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get himself registered. However, certain categories of persons mentioned in Schedule III
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What will be the effective date of registration?
Question 3
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. What will be the effective date of registration?
Ans. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be date of his liability for registration. Where an application for registration has been submitted by the ap
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