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 […]