Frequently asked questions on GST

There are many questions are asked by the peoples to know about GST registration and here we give some answers which are frequently asked questions on GST.

Frequently asked questions on GST

Can a person without GST registration request ITC and collect tax?

No, a person without GST registration can neither get GST from his customers nor can claim any input tax credit (ITC) of GST paid by him.

The needs for registration as ISD frequently ?

An ISD is need to get a separate registration even though it may be individually registered. The starting point limit of registration is not relevant to ISD. The registration of ISD under the existing organization (i.e. under service tax) would not be moved in GST rules. The whole existing ISDs will be need to get fresh registration under new regime in case they need to work as an ISD.

Can a tax payer have multiple ISDs?

Yes. Different offices of a tax payer can apply for ISD registration.

Whether the job worker will have to be mandatory registered?

No, a job worker is a provider of services, when his income crosses he will be need to take registration with the specified commencement of Rs.20 to 40 lakhs.

At the time of registration will the assesse have to mention all his places of business?

 Yes. The major place of business have been personally specified under the section 2(89) and 2(85) of the CGST/SGST Act specifically. The taxpayer will have to decide the principal place of business as well as the details of additional areas of business in the registration form.

What is location of recipient of services?

Where a supply is obtained at a place of business for which the registration has been acquired, the venue of such place of business.

Where a supply is obtained at a place other than the place of business for which registration has been received.

In absence of such places, the normal place of residence of the recipient in the location.

Where a supply is obtained more than one company, whether the fixed business or place of business. The business location is immediately involved in the receipt of the supply.

General place of residence means

If he is an individual, the place where he normally resides or the place where the person is combined or normally formed.

What is location of provider of services?

Where a stock is made from a place of business for that the registration has been acquired. The area of such place of business.

Where a stock is made from a place other than the place of business for which registration has been earned.

In absence of such places, the location of the normal place of residence of the supplier.

Where a stock is made from more than one business, whether the place of business or fixed business, the area of the business instantly related with the terms of the stock.

Procedure for GST registration

Whether a person can register freely?

No, a person is not registered voluntarily under the section 22 and 24 or he may get registered himself voluntarily.

What is the timeline for applicable for registration?

Under section 22 or 24 every person who is responsible to register their GST. They shall apply for GST registration in all states or union territory may register within 30 days from the date on which he becomes responsible for registration.

A non-resident taxable person or a casual taxable person shall apply for their GST registration within 5 days prior to start their business.

Is there any provision to have multiple registrations?

A person is requesting registration under this act shall be allowed with single registration in a state or union territory.

If those persons maintaining many business verticals in a state or union territory may be permitted different registration for each business orientation.

Is there any choice to be centralized registration for services under GST Law?

No, the tax paper has to take different registration in all state from where he creates taxable supplies.

PAN is mandatory for GST registration?

Yes it is mandatory for GST registration under the income tax act 1961.

What are other documents can for used for registration other than PAN?

 A tax deduction and collection account number is provided under the income tax act 1961 may eligible for grant of registration.

When the registration or Unique Identity Number (UIN) shall be granted?

 The unique identity number or registration shall be allowed or rejected after due confirmation in such mode and within such term as may be specified.

What is the effective date of registration?

A certificate of registration shall be provided in such form and with issue from such date as may be specified. The unique identity number or registration shall be considered after the expiry of the term is mentioned under the section 25(10).

Whether the registration granted to any person is permanent?

Yes, once the registration certificate is granted is permanent unless suspended, surrendered, cancelled or revoked.

Is there any facility for digital signature in the GSTN registration?

The tax payers have some possibilities for using digital signatures to sign their submitted application. There are two choices for signing application electronically

  • E-signing through Aadhar number
  • Digital Signature Certificate (DSC)

The tax payers using the above two options for their registration in GST portal. But, limited liability partnership (LLP) or company entities will have to sign compulsory through Digital Signature Certificate (DSC) only. The level 2 and level 3 DSC certificates only acceptable for signature purpose.

Who can initiate cancellation of registration?

An application is filed by the registered person or his own progress or by his legal issue or in case of death of such person or the proper officer may or cancel their registration.