Frequently Asked Questions (FAQs)
Q1: Does aggregate turnover include value of inward supplies received on which RCM is payable?
Q2: What if the dealer migrated with wrong PAN as the status of firm was changed from proprietorship to partnership?
Q3: A taxable person’s business is in many states. All supplies are below 10 Lakhs. He makes an Inter State supply from one state. Is he liable for registration?
Q4: Can we use provisional GSTIN or do we get new GSTIN? Can we start using provisional GSTIN till new one is issued?
Q5: Whether trader of country liquor is required to migrate to GST from VAT as liquor is out of GST law?
Q6: Not liable to tax as mentioned u/s 23 of CGST means nil rated supply or abated value of supply?
Q7: Whether civil contractor doing projects in various states requires separate registration for all states or a single registration at state of head office will suffice?
|A1: Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis.
A2: New registration would be required as partnership firm would have new PAN.
A3: He is liable to register if the aggregate turnover (all India) is more than 20 lacs (Rs. 10 lacs in Special Category States) or if he is engaged in inter-State supplies.
A4: Provisional GSTIN (PID) should be converted into final GSTIN within 90 days. Yes, provisional GSTIN can be used till final GSTIN is issued. PID & final GSTIN would be same.
A5: If the person is involved in 100% supply of goods which are not liable for GST, then no registration is required.
A6: Not liable to tax means supplies which is not leviable to tax under the CGST/SGST/IGST Act. Please refer to definition under Section 2(78) of the CGST Act.
A7: A supplier of service will have to register at the location from where he is supplying services.