GST Registration – Queries Asked by Clients to Chartered Accountant. Section 22 provides for registration of every supplier effecting the taxable supplies. Registration of a business with the tax authorities implies obtaining a unique identification code from the concerned tax authorities so that all the operations of, and data relating to the business can be agglomerated and correlated. In any tax system, this is the most fundamental requirement for identification of the business for tax purposes and for having any compliance verification mechanism. A registration from the concerned tax authorities will confer among others the following advantages to the registrant…..

GST Registration – Queries Asked by Clients to CA

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  • i) Persons having aggregate turnover (taxable + exempt) of more than 20 Lacs in a financial year (10 Lacs in case of 11 special category states)

  • ii) Person who is currently registered or holds license under any existing law like Vat/CST acts, Service tax, Excise etc..

  • i) Person making inter state supply

  • ii) Casual taxable person making taxable supply

  • iii) Person require to pay tax under reverse charge

  • iv) Non residents making taxable supply

  • v) Input Service distributor

  • vi) Electronic commerce operator like flipkart

  • i) Any person in involved in supplying goods or providing services which are wholly exempt or not liable to tax under GST

  • ii) A agriculturist, to the extent of supply of produce out of cultivation of land.

The application needs to be filled in form GST REG-01

  • i) Separate state wise registration will be provided in each state for single PAN.
  • ii) All the businesses with same PAN in one state will be granted one registration only. If you are involved in different business verticals (like automobiles, textiles) then it can be a case of grant of separate registration on same PAN within a state.

In GST regime, all registration related process will be done online.

MJL & Co, Jaipur (Chartered Accountants)Email – MJLco.jaipur@gmail.com (ph – 0141-4915113)

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