FREQUENTLY ASKED QUESTIONS (FAQs)
The aggregate turnover requirement for GST registration is as below :
|Liability to Register||Liability for tax payment|
|North East India||Rs.9 lakhs||Rs.10 lakhs|
|Rest of India||Rs.19 lakhs||Rs.20 lakhs|
Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed above in a year is liable to get himself registered. An agriculturist shall not be considered as a taxable person and shall not be liable to take registration.
No. A person without GST registration can neither collect GST from his customers nor claim any input tax credit of GST paid by him.
No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST
Yes. In terms of Sub-Section (2) of Section 19, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed
Yes. Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration. However, PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.
Yes. In terms of sub-section (5) of Section 19, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under the MGL, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.
Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.