Frequently Asked Questions (FAQs)
Q8: Whether aggregate turnover includes turnover of supplies on which tax is payable by the recipient under reverse charge?
Q9: If there are two SEZ units within same state, whether two registrations are required to be obtained?
Q10: Is an advocate providing interstate supply chargeable under Reverse Charge liable for registration?
Q11: When is registration in other state required? Will giving service from Nasik to other state require registration in other state?
Q12: I have migrated under GST but want to register as ISD. Whether I can apply now & what is the procedure?
Q13: I have enrolled in GST but I forgot to enter SAC codes. What should I do? The status is migrated.
Q14: I have ST number on individual name and have migrated to GST.I wish to transfer this on my proprietorship firm.
Q15: Please tell if rental income up to 20 lacs attracts GST or attracts any other charge?
|A8: Outward supplies on which tax is paid on reverse charge basis by the recipient will be included in the aggregate turnover of the supplier.
A9: SEZs under same PAN in a state require one registration. Please see proviso to rule 8(1) of CGST Rules.
A10: Exemption from registration has been provided to such suppliers who are making only those supplies on which recipient is liable to discharge GST under RCM.
A11: If services are being provided from Nasik then registration is required to be taken only in Maharashtra and IGST to be paid on inter-state supplies.
A12: A separate & new registration is required for ISD.
A13: The same can be filled while filing FORM REG-26 for converting provisional ID to final registration.
A14: This conversion may be done while filling FORM REG-26 for converting provisional ID to final registration.
A15: GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.