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
| Mr A | Doing Good, So today can you tell me about the registration requirement under GST laws? |
| CA | Sure Mr. A, the persons who needs to be registered under GST are:
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| Mr A | Ok, and is there any exception also for person who does not fall under above categories to get registration? |
| CA | Yes, Mr. A. I was coming to this point. There is provision of compulsory registration under GST and following person has to get registered under GST:
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| Mr A | Ok, so similarly is there is any list of persons also who doesn’t required to be registered? |
| CA | Yeah, Mr. A. Following people do not require to take GST registration:
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| Mr A | Now I do understand that who is required to be registered, now can you please tell me the procedure for registration? |
| CA | Sure, If any person is liable for registration then the application for registration should be made within 30 days from the date of liability of registration. And all registrations in GST will be based on PAN.
The application needs to be filled in form GST REG-01 |
| Mr A | Oh on PAN, then what will happen if I am having 3-4 different firms/business under my name/PAN? |
| CA | The registration guidelines are:
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| Mr A | Ok, what will be the effective date of my registration then? |
| CA | Where the application for registration has been submitted, within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration. Where an application for registration has been submitted by the applicant, after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration. |
| Mr A | Ok, so how will I register my current businesses? |
| CA | Currently, you can apply for a provisional registration under GST based on your existing TIN number and PAN number. Once applied, a provisional GST number will be issued to you. Then upon the start of GST regime, the required documents needs to be submitted and once cleared a final registration certificate will be issued to you.
In GST regime, all registration related process will be done online. |
| Mr A | Ok, Thank you so much for clarification of registration process. |
| CA | Thanks Mr. A. |
Author Details
MJL & Co, Jaipur (Chartered Accountants)
Email – [email protected] (ph – 0141-4915113)
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