Category: GST Knowledge Portal

Topic Name – What is the process of refusal of registration? 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 (2) of section 26 of the CGST […]

Topic Name – What will be the time of response by the applicant if any query is raised in the online application?   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 […]

Topic Name – What will be the time limit for the decision on the on line registration application?   If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working days. If they communicate any deficiency or discrepancy […]

Topic Name – Is there any facility for digital signature in the GSTN registration?   Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the […]

Topic Name – At the time of registration will the assessee have to declare all his places of business?   The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. The taxpayer will have to declare the principal place of business as […]

Topic Name – Whether the job worker will have to be compulsorily registered?   No, a Job worker is a supplier of services and will be obliged to take registration only when his turnover crosses the prescribed threshold of 20/10 Lakhs.                   About Bihar Tax Consultant – […]

Topic Name – What could be the liabilities (in so far as registration is concerned) on transfer of a business? 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 the date of such transfer […]

Topic Name – Can a tax payer have multiple ISDs? Yes. Different offices of a tax payer can apply for ISD registration                   About Bihar Tax Consultant – Bihar Tax Consultant is among the best and experienced tax consultant in Bihar. Having the years of experience in […]

Topic Name – Will ISD be required to be separately registered other than the existing tax payer registration? Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.                   About Bihar Tax Consultant – Bihar Tax Consultant is […]

Topic Name – Who is an Input Service Distributor? ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately   […]