Topic Name – Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?   Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4))                 […]

Topic Name – Whether Cancellation of Registration Certificate is permissible?   Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered […]

Topic Name – Whether Amendments to the Registration Certificate is permissible?   In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the […]

Topic Name -Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?   Yes. While a normal taxable person does not have to make any advance deposit of tax to obtain registration, a casual taxable person or a […]

Topic Name -What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?   In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in […]

Topic Name -Who is a Non-resident Taxable Person?   In terms of Section 2(77) of the CGST/SGST Act, a non resident taxable person means any person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or […]

Topic Name -Who is a Casual Taxable Person?   Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a […]

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 […]