1.

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.

2.

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.

3.

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

4.

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.

5.

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.

6.

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

CGST Act.

7.

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.

8.

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

charge?

recipient will be included in the

aggregate turnover of the supplier.

9.

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.

10.

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.

11.

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.

12.

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

25.06.2017.

13.

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.

14.

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.

15.

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

added.

16.

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.

17.

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?

supplies.

18.

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.

registration?

19.

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

required.

as well)?

20.

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.

21.

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

tax.

22.

Is there any concept of area based exemption under GST?

There will be no area based

exemptions in GST.

23.

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)