1. A taxable person’s business is in many States. All supplies are below Rs 10 lakhs. He makes some Inter State supply from one State. Is he liable for registration?

Ans: He is liable to register if the aggregate turnover (all India) is more than 20 lakhs (Rs 10 lakhs in Special Category States) or if he is engaged in Inter State supplies. In this case he would be liable to register all his businesses.

2. Can we use provisional GSTIN or do we get new GSTIN? Can we start using provisional GSTIN till new one is issued?

Ans: Provisional GSTIN (PID) would be converted into final GSTIN within 90 days. Yes, provisional GSTIN can be used till final GSTIN is issued. PID and final GSTIN would be same. There would not be any need to apply for new GSTIN.

3. Whether aggregate turnover includes turnover of supplies on which tax is payable by the recipient under reverse charge?

Ans: Yes. Supplies on which tax is paid on reverse charge basis by the recipient will be included in the aggregate turnover of recipient paying tax under reverse charge.

4. I have migrated under GST but want to register as ISD. Whether I can apply now and what is the procedure?

Ans: A separate and new registration is required for ISD.

5. I have ST number on individual name and have migrated to GST. I wish to transfer this on my proprietorship firm.

Ans: This conversion may be done while filling FORM-REG-26 for converting provisional ID to final registration.

6. If someone trades only 0% GST items (grains, pulses) then is it necessary to register for GST, if the turnover exceeds Rs 20 lakhs?

Ans: A person dealing with 100% exempted supplies is not liable to register irrespective of turnover.

7. If I register voluntarily though turnover is less than Rs 20 lakhs, am I required to pay tax from 1st supply post registration?

Ans: Yes, you would be treated as a normal taxable person and pay tax on supplies below the turnover of Rs 20 lakhs also.

8. Whether a separate GSTIN would be allotted to a registered person for deducting TDS (he has PAN and TAN as well)?

Ans: Separate registration as tax deductor is required.

9. Suppose I am in composition scheme in GST. If I purchase goods from un-registered person, then GST will be paid to Government by me or not?

Ans: Yes, you will be liable to pay tax on reverse charge basis for supplies from un-registered person.

10. Do registered dealers have to upload the sale details of unregistered dealers also in GST?

Ans: Generally not. But required in case of inter-State supplies having invoice value of more than Rs 2.50 lakhs.

11. How is an application for fresh registration to be made under GST?

Ans. Application for fresh registration is to be made electronically on the GST common portal (www.gst.gov.in) in FORM GST REG 01.

12. Within what time will registration be granted?

Ans. If the details and documents are in order registration will be granted within 3 working days. If no objection is raised on the application by the proper officer within 3 days, registration will be deemed to have been granted.

13. How will taxpayer get the certificate of registration?

Ans. The taxpayer can himself download the certificate of registration online from the GST common portal (www.gst.gov.in).

14. Can registration particulars once furnished be amended?

Ans. Yes. The request for amendment has to be made online. All minor amendments in registration particulars can be amended by the taxpayer himself by filing an application for amendment on the system. In case of certain major amendments in particulars of registration like change in legal name of business, place of business, change in constitution of business, etc, the registration particulars may be amended with the approval of the proper officer within a period of 15 working days.

15. In which state will the person be registered?

Ans. A person applying for registration has to apply in each State from where he makes or intends to make supplies under GST. Thus, he will be registered in all the States from where he makes supplies.

16. Will all manufacturers necessarily have to register under GST?

Ans. A manufacturer dealing only in exempted goods or where his turnover is below Rs.20 Lakhs in the financial year (but not engaged in inter-State supplies) is not required to register under GST.

17. Is separate registration required for trading and manufacturing by same entity in one State?

Ans: There will be only one registration per State for all activities except when they qualify as separate business vertical as per the definition of ‘business vertical’.

18. Is there any concept of area based exemption in GST?

Ans: There will be no area based exemption in GST. The Central government may provide partial relief by providing some budget support to existing units under area based scheme.

19. How long can I wait to register in GST after becoming liable to registration?

Ans: An un-registered person has 30 days to complete his registration formalities from its date of liability to obtain registration.

20. What if I am not liable to register under GST but I was registered under Service Tax?

Ans: You can apply for cancellation of Provisional ID if you do not need registration under GST.

21. If I am not an existing tax payer and wish to register under GST, when can I do so?

Ans: You would be able to apply for new registration at the GST Portal gov.in.

Do registered dealers have to upload the sale details to un-registered dealers also in GST?

Ans:. In case of intra-State supply and inter-State B2C supply, a consolidated entry has to be specified in the Return. However, for B2C inter-State supply, each supply having invoice value of more than Rs 2.50 lakhs is required to be reported in the Return.

23. How do I incorporate two supplies in the same period Return for say Pharmaceutical products with same HSN Code of four digits but having different tax rates?

Ans: Returns require you to furnish rate wise details for calculating tax liability and HSN Code wise summary is only required to be reported.

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  1. Deepak Jain says:

    for FAQ-3 says Supplies on which tax is paid on reverse charge basis by the recipient will be included in the aggregate turnover

    However, The law says that “aggregate turnover” means the aggregate value of all taxable supplies, excluding the value of inward supplies on which tax is payable by a person on reverse charge basis, exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same Permanent Account Number, to be computed on an all-India basis but excludes Central tax, State tax, Union territory tax, Integrated tax and cess.

    Kindly check and confirm

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December 2020