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FAQ’s on GST
From which state the taxable person should obtain registration?
Who is primary authorized signatory?
Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of the taxpayer. It can be the promoter of the business or any person nominated by the promoters of the business.
When am I required to obtain GST registration?
You are required to apply and obtain GST registration within 30 days of being required by law to obtain GST registration. You can check the criteria for GST Registration here.
Is PAN mandatory for obtaining GST registration?
Yes. PAN is mandatory for obtaining GST registration. In case of Proprietorship, the PAN of the Proprietor can be used. In case of LLP or Company or Trust or other types of legal entity, PAN must first be obtained for the entity making the GST registration application.
However, PAN is not mandatory for GST registration for foreigners and foreign companies. For non-resident taxable persons, GSTIN with a fixed expiry date will be provided based on the other documents provided to prove existence.
What is the validity of GST registration?
GST registration does not have an expiry date. Hence, a GST registration will be valid until its cancelled, surrendered or suspended.
Only GST registration for non-resident taxable persons and casual taxable person have a validity period that is fixed by the Authorities while issuing the GST registration certificate.
Can a person with no GST registration collect GST?
No, only persons registered under GST is allowed to collect GST from the customers. A person not registered under GST cannot collect GST nor claim input tax credit on GST paid.
What is the definition of aggregate turnover under GST?
According to Section 2 (6) of the GST Act, aggregate turnover comprises the total value of all taxable supplies, not legally responsible for the supplies, export of goods and/ or services as well as inter-State supplies of a person with matching PAN, to be calculated on all India basis and rules out taxes, if any charged under CGST or SGST and IGST Act as the case possibly will be.
Aggregate turnover does not comprise the value of inward supplies on which tax is to be paid on reverse charge basis along with the value of inward supplies.
How to download GST registration certificate?
After the GST registration is approved, the applicants can download a copy of the GST Registration Certificate from the GST common portal.
From which state should I get GST registration?
GST registration must be obtained for each of the branch or office or place of business out of which the business operates. Hence, the taxable person must obtain GST registration in each State from which he intends to supply goods or services.
Who can be the primary authorized signatory for GST registration?
Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal. All communication from the GST Department relating to the taxpayer will be sent to the primary authorised signatory. Hence, it is best for the promoter of the business to be the primary authorised signatory.
What is the time limit for taking registration under GST?
Can a business operate across India with one GST number?
No. An entity operating in multiple states will have to get registered separately for each of the States from where taxable supply of goods or services is made.
Can entities with VAT or service tax apply for new GST certificate?
Procedure has been provided in the GST portal for migration of existing service tax or VAT or central excise to GST. Entities registered under old tax laws must complete GST migration mandatorily to obtain GST.
Can I register for GST voluntarily?
Yes. Any entity wishing to claim input tax credit can registered voluntarily, even if not liable to be registered. After registration, voluntarily registered entities will also have to comply with regulations as applicable to a normal taxable person.
Is PAN mandatory for registerting under GST?
Yes. PAN is mandatory for normal taxpayers and casual taxable persons to be registered under GST. However, PAN is not mandatory for a non-resident taxable person for obtaining registration.
What is the validity of GST certificate?
Once GST certificate is granted, the registration is valid until its surrendered or cancelled or suspended. Only GST certificate issued to non-resident taxable person and casual taxable person have a validity period.
Can an unregistered business collect GST from customers?
No, an unregistered person without GSTIN cannot collect GST from customers or claim input tax credit of GST paid.
How long does it take to obtain GSTIN?
After submission of GST application with all the required documents, GSTIN is alloted within 7 working days.
What is aggregate turnover?
Aggregate turnover is the aggregate value of all taxable supplies, exempt supplies, export of goods or services or both and inter-State supplies of a person having same PAN. Aggregate turnover does not include CGST, SGST, IGST and GST cess.
How to get GST certificate?
GST certificate is provided by the Government only in soft-copy format. Once GSTIN is allotted, GST certificate can be downloaded from the GST Portal at anytime by the taxpayer.
