GST Registration - Frequently Asked Questions (FAQ)

Frequently Asked Questions (FAQ) about GST Registration






Does aggregate turnover include value of inward supplies

      Refer Section 2(6) of CGST Act.





received on which RCM is payable?

    Aggregate turnover does not include








   value of inward supplies on which tax








   is payable on reverse charge basis.




What if the dealer migrated with wrong PAN as the status

   New registration would be required as





of firm was changed from proprietorship to partnership?

   partnership firm would have new PAN.




A taxable person’s business is in many states. All supplies

   He is liable to register if the aggregate





are below 10 Lakhs. He makes an Inter State supply from

   turnover (all India) is more than 20 lacs





one state. Is he liable for registration?

   or if he is engaged in inter-State




Can we use provisional GSTIN or do we get new GSTIN?

Provisional GSTIN (PID) should be





Can we start using provisional GSTIN till new one is issued?

converted into final GSTIN within 90








days. Yes, provisional GSTIN can be








used till final GSTIN is issued. PID &








final GSTIN would be same.




Whether trader of country liquor is required to migrate to

If the person is involved in 100% supply





GST from VAT as liquor is out of GST law?

of goods which are not liable for GST,








then no registration is required.




Not liable to tax as mentioned u/s 23 of CGST means nil

Not liable to tax means supplies which





rated supply or abated value of supply?

is not leviable to tax under the








CGST/SGST/IGST Act. Please refer to








definition under Section 2(78) of the












Whether civil contractor doing projects in various states

A supplier of service will have to





requires separate registration for all states or a single

register at the location from where he





registration at state of head office will suffice?

is supplying services.




Whether aggregate turnover includes turnover of supplies

Outward supplies on which tax is paid





on which tax is payable by the recipient under reverse

on reverse charge basis by the






recipient will be included in the








aggregate turnover of the supplier.




If there are two SEZ units within same state, whether two

SEZs under same PAN in a state require





registrations are required to be obtained?

one registration. Please see proviso to








rule 8(1) of CGST Rules.




Is an advocate providing interstate supply chargeable

Exemption from registration has been





under Reverse Charge liable for registration?

provided to such suppliers who are








making only those supplies on which








recipient is liable to discharge GST








under RCM.


When is registration in other state required? Will giving

If services are being provided from


service from Nasik to other state require registration in

Nasik then registration is required to


other state?

be taken only in Maharashtra and IGST



to be paid on inter-state supplies.


I have migrated under GST but want to register as ISD.

A separate & new registration is


Whether I can apply now & what is the procedure?

required for ISD. New registrations are



being opened from 0800 hrs. on





I have enrolled in GST but I forgot to enter SAC codes.

The same can be filled while filing


What should I do? The status is migrated.

FORM REG-26 for converting



provisional ID to final registration.


I have ST number on individual name and have migrated to

This conversion may be done while


GST.I wish to transfer this on my proprietorship firm.

filling FORM REG-26 for converting



provisional ID to final registration.


Please tell if rental income up to 20 lacs attracts GST or

GST is leviable only if aggregate


attracts any other charge?

turnover is more than 20 lacs. (Rs. 10



lacs in 11 special category States). For



computing aggregate supplies turnover



of all supplies made by you would be





If someone trades only 0% GST items (grains, pulses) then

A person dealing with 100% exempted


is it necessary to register for GST, if the turnover exceeds

supply is not liable to register


?20 lacs?

irrespective of turnover.


Is it correct that person dealing exclusively in NIL rated or

There is no liability of registration if the


exempt goods/ services liable to register if turnover >

person is dealing with 100% exempt


20/10 Lakh?



If I register voluntarily though turnover is less than 20

Yes, you would be treated as a normal


Lakhs, am I required to pay tax from 1st supply I make post

taxable person.





Whether a separate GSTIN would be allotted to a

Separate registration as tax deductor is


registered person for deducting TDS (he has PAN and TAN



as well)?



Is separate registration required for trading and

There will be only one registration per


manufacturing by same entity in one state?

State for all activities.


I am registered in TN and getting the service from

Any person who makes make inter-


unregistered dealer of AP, should I take registration in AP

state taxable supply is required to take


to discharge GST under RCM?

registration. Therefore in this case AP



dealer shall take registration and pay





Is there any concept of area based exemption under GST?

There will be no area based



exemptions in GST.


If a company in Maharashtra holds only one event in Delhi,

Only if you provide any supply from


will they have to register in Delhi? Will paying IGST from

Delhi you need to take registration in


Maharashtra suffice?

Delhi. Else, registration at Mumbai is



sufficient (and pay IGST on supplies



made from Mumbai to Delhi)


How long can I wait to register in GST ?

An unregistered person has 30 days to



complete its registration formalities



from its date of liability to obtain





What If I am not liable to register under GST but I was

You can apply for cancellation of


registered under Service tax ?

Provisional ID on or before 31st July





When turnover of agents will be added to that of the



principal for registration?



If I am not an existing taxpayer and wish to newly register

You would be able to apply for new


under GST, when can I do so?

registration at the GST Portal



from 0800 hrs. on 25th June 2017



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