3. Registration

Q 1. What is advantage of taking registration in GST?

Q 2. Can a person without GST registration claim ITC and collect tax?

Q 3. What will be the effective date of registration?

Q 4. Who are the persons liable to take a Registration under the Model GST Law?

Q 5. What is aggregate turnover?

Q 6. Which are the cases in which registration is compulsory?

Q 7. What is the time limit for taking a Registration under Model GST Law?

Q 8. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

Q 9. Whether a person having multiple business verticals in a state can obtain for different registrations?

Q 10. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?

Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

Q 12. Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?

Q 13. Whether the proper Officer can reject an Application for Registration?

Q 14. Whether the Registration granted to any person is permanent?

Q 15. Is it necessary for the UN bodies to get registration under MGL?

Q 16. What is the responsibility of the taxable person supplying to UN bodies?

Q 17. Is it necessary for the Govt. organization to get registration?

Q 18. Who is a Casual Taxable Person?

Q 19. Who is a Non-resident Taxable Person?

Q 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non Resident Taxable person?

Q 21. Is there any Advance tax to be paid by a Casual
Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?

Q 22. Whether Amendments to the Registration Certificate is permissible?

Q 23. Whether Cancellation of Registration Certificate is permissible?

Q 24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?

Q 25. Can the proper Officer Cancel the Registration on his own?

Q 26. What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?

Q 27. Is there an option to take centralized registration for services under MGL?

Q 28. If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?

Q 29. Who is an ISD?

Q 30. Will ISD be required to be separately registered other than the existing taxpayer registration?

Q 31. Can a taxpayer have multiple ISDs?

Q 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business?

Q 33. Whether all assessees/dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

Q 34. Whether the job worker will have to be compulsorily registered?

Q 35. Whether the goods will be permitted to be supplied from the place of business of a job worker?

Q 36. At the time of registration will the assessee have to declare all his places of business?

Q 37. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?

Q 38. Is there any facility for digital signature in the GSTN registration?

Q 39. What will be the time limit for the decision on the online application?

Q 40. What will be the time of response by the applicant if any query is raised in the online application?

Q 41. What is the process of refusal of registration?

Q 42. Will there be any communication related to the application disposal?

Q 43. Can the registration certificate be downloaded from the GSTN portal?

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