What is a taxable supply?
Question 3
Bill
Meaning and Scope of Supply
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 3. What is a taxable supply?
Ans. A 'taxable supply' means
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What is the meaning of ‘Supply’?
Question 2
Bill
Meaning and Scope of Supply
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 2. What is the meaning of 'Supply'?
Ans. The term 'supply' is wide in its import and includes all forms of supply of goods and / or services such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. It also includes import of se
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What is the taxable event under GST?
Question 1
Bill
Meaning and Scope of Supply
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 1. What is the taxable event under GST?
Ans. The taxable event under GST shall be the supply of goods and / or services made for consideration in the course or furtherance of business. The taxable events under the existing indirect tax laws such as manufacture, sale, or provision of services shall stand subsumed in the taxable event known as 'su
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Can the registration certificate be downloaded from the GSTN portal?
Question 43
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 43. Can the registration certi
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Will there be any communication related to the application disposal?
Question 42
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 42. Will there be any communication related to the application disposal?
Ans. The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.
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What is the process of refusal of registration?
Question 41
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 regis
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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
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 t
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What will be the time limit for the decision on the online application?
Question 39
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 automa
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Is there any facility for digital signature in the GSTN registration?
Question 38
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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
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Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Question 37
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of inform
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At the time of registration will the assessee have to declare all his places of business?
Question 36
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 wel
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Whether the goods will be permitted to be supplied from the place of business of a job worker?
Question 35
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 35. Whether the goods will be permitted to be supplied from the place of business of a job worker?
Ans. Yes. But only in cases where the job worker is registered or the principal declares the place of business of the job worker as his additional place of business.
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Whether the job worker will have to be compulsorily registered?
Question 34
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 34. Whether the job worker will hav
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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
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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
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What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Question 32
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
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 such date. (Schedu
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Can a taxpayer have multiple ISDs?
Question 31
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 31. Can a taxpayer have multiple ISDs?
Ans. Yes. Different offi
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Will ISD be required to be separately registered other than the existing taxpayer registration?
Question 30
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 30. Will ISD be required to be separately registered other than the existing taxpayer 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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Who is an ISD?
Question 29
Bill
Registration
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 29. Who is an ISD?
Ans. ISD stands for Input Service Distributor and has been defin
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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 dated 21.9.2016 based on Draft Model GST
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
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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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Statute, statutory provi
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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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