Category: GST Knowledge Portal

Topic Name -Is it necessary for the Govt. Organization to get registration?   A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases. […]

Topic Name -Is it necessary for the UN bodies to get registration under GST?   The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier   […]

Topic Name -Is it necessary for the UN bodies to get registration under GST?   In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST […]

Topic Name -Whether the Registration granted to any person is permanent?   Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.                                   About Bihar Tax Consultant – Bihar Tax Consultant is among the best […]

Topic Name -Whether the proper officer can reject an Application for Registration?   In terms of sub-section 10 of section 25 of the CGST/SGST Act, the proper officer can reject an application for registration after due verification                                   About […]

Topic Name -Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?   In terms of sub-section (8) of Section 25, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which […]

Topic Name -Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration? As per Section 25(6) of the CGST/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration. However as per the proviso to the […]

Topic Name -Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST? In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are […]

Topic Name -Whether a person having multiple business verticals in a state can obtain for different registrations? Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed. […]

Topic Name -If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration? No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay […]