WHAT IS GST ? REGISTRATION RELATED QUESTIONS
First let us know full form of GST that is Goods and Services Tax.Goods and Services Tax (GST) is an indirect tax applicable throughout India which replaced multiple cascading taxes levied by the central and state governments. It was introduced as The Constitution (One Hundred and First Amendment) Act 2017, following the passage of Constitution 122nd Amendment Bill. The GST is governed by a GST Council and its Chairman is the Finance Minister of India. Under GST, goods and services is taxed at the following rates, 0%, 5%, 12%, 18%, 28%. There is a special rate of 0.25% on rough precious and semi-precious stones and 3% on gold.
Business people have asked many questions about GST to chartered accountants due to the complex nature of the new tax regime. but CAs cannot answer a query immediately. Central Board of Excise and Customs (CBEC) officials had answered for few questions.
These questions cover various aspects of GST such as registration, refund, supply, cess, input tax credit, composition scheme, transition, invoice, exports and state GST.
Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis.2. What if the dealer migrated with wrong PAN as the status of firm was changed from proprietorship to partnership?
New registration would be required as partnership firm would have new PAN.
He is liable to register if the aggregate turnover (all India) is more than 20 lacs or if he is engaged in inter-State supplies.4. Can we use provisional GSTIN or do we get new GSTIN? Can we start using provisional GSTIN till new one is issued?
Provisional GSTIN (PID) should be converted into final GST into final GSTIN within 90 days.
Yes, provisional GSTIN can be used till final GSTIN is issued. PID & final GSTIN would be same.
5. Whether trader of country liquor is required to migrate to GST from VAT as liquor is out of GST law?
If the person is involved in 100% supply of goods which are not liable for GST, then no registration is required.
6. Not liable to tax as mentioned u/s 23 of CGST means nil rated supply or abated value of supply?
Not liable to tax means supplies which is not leviable to tax under the CGST/SGST/IGST Act. Please refer to definition under Section 2(78) of the CGST Act.
7. Whether civil contractor doing projects in various states requires separate registration for all states or a single registration at state of head office will suffice?
A supplier of service will have to register at the location from where he is supplying services.
8.Whether aggregate turnover includes turnover of supplies on which tax is payable by the recipient under reverse charge?
Outward supplies on which tax is paid on reverse charge basis by the recipient will be included in the aggregate turnover of the supplier.
9. If there are two SEZ units within same state, whether two registrations are required to be obtained?
SEZs under same PAN in a state require one registration. Please see proviso to rule 8(1) of CGST Rules.
Exemption from registration has been provided to such suppliers who are making only those supplies on which recipient is liable to discharge GST under RCM.11. When is registration in other state required? Will giving service from Nasik to other state require registration in other state?
If services are being provided from Nasik then registration is required to be taken only in Maharashtra and IGST to be paid on inter-state supplies.
A separate & new registration is required for ISD. New registrations are being opened from 0800 hrs. on 25.06.2017.13. I have enrolled in GST but I forgot to enter SAC codes. What should I do?
The status is migrated. The same can be filled while filing FORM REG-26 for converting provisional ID to final registration.
This conversion may be done while filling FORM REG-26 for converting provisional ID to final registration.15. Please tell if rental income up to 20 lacs attracts GST or attracts any other charge?
GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.
A person dealing with 100% exempted supply is not liable to register irrespective of turnover.17. Is it correct that person dealing exclusively in NIL rated or exempt goods/ services liable to register if turnover > Rs 20/10 lakh?
There is no liability of registration if the person is dealing with 100% exempt supplies.
18. If I register voluntarily though turnover is less than Rs 20 lakh, am I required to pay tax from 1st supply I make post registration?
Yes, you would be treated as a normal taxable person.
19. Whether a separate GSTIN would be allotted to a registered person for deducting TDS (he has PAN and TAN as well)?
There will be only one registration per State for all activities.
21. I am registered in TN and getting the service from unregistered dealer of AP, should I take registration in AP to discharge GST under RCM?
Any person who makes make interstate taxable supply is required to take registration. Therefore in this case AP dealer shall take registration and pay tax.
22. Is there any concept of area based exemption under GST?
There will be no area based exemptions in GST.
23. If a company in Maharashtra holds only one event in Delhi, will they have to register in Delhi? Will paying IGST from Maharashtra suffice?
Only if you provide any supply from Delhi you need to take registration in Delhi. Else, registration at Mumbai is sufficient (and pay IGST on supplies made from Mumbai to Delhi)
24. How long can I wait to register in GST?
An unregistered person has 30 days to complete its registration formalities from its date of liability to obtain registration.
25. What If I am not liable to register under GST but I was registered under Service tax?
You can apply for cancellation of Provisional ID on or before 31st July 2017.
26. Will turnover of agents will be added to that of the principal for registration?
27. If I am not an existing taxpayer and wish to newly register under GST, when can I do so?
You would be able to apply for new registration at the GST Portal gst.gov.in from 0800 hrs. on 25th June 2017.