GST Registration - Frequently Asked Questions (FAQ)

Frequently Asked Questions (FAQ) about GST Registration

 

 

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)

24.

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

 

 

registration.

25.

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

 

 

2017.

26.

When turnover of agents will be added to that of the

No.

 

principal for registration?

 

27.

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 gst.gov.in

 

 

from 0800 hrs. on 25th June 2017

 


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