The taxpayer can himself download the certificate of registration online from the GST common portal (www.gst.gov.in).
(FAQ 20: MSME)
If I register voluntarily though my turnover is less than Rs. 20 lakhs, am I required to pay tax on supplies made post registration
Yes. If you obtain voluntary registration despite the turnover being below Rs. 20 lakhs, you would be treated as a normal taxable person and would need to pay tax on supplies even if they are below the threshold for registration. You will also be entitled to take input tax credit.
(FAQ 19: MSME)
I am a SME selling printed books after printing and have a turnover of twenty-five lakhs rupees per annum. I print only Children’s picture, drawing or colouring books which are exempt from GST. Do I need to register
No. A person dealing with only exempted supplies
is not liable to registration irrespective of his turnover.
Section 23(1)(a) of the CGST Act, 2017 refers.
(FAQ 18 : MSME)
If I have obtained provisional GSTIN (PID), can I use the same on the invoice to make supply without waiting for final GSTIN
Provisional GSTIN (PID) would eventually be your final GSTIN. The number would remain the same. Yes, you can use this PID on invoice for making supply without waiting for final GSTIN.
(FAQ 17: MSME)
I was registered under VAT but not under Central Excise. Do I need to apply for new registration
No. Existing registrants of VAT having valid PAN have been issued Provisional ID and password. If you have not received provisional ID, please contact your tax administration to obtain the same. This Provisional Identity Number (PID) would eventually be your GSTIN, when the migration process is completed.
(FAQ 16: MSME)
How can an application for fresh registration be made under GST? Within what time will registration be granted
Application for fresh registration is to be made electronically on the GST common portal (www.gst.gov.in) in FORM GST REG-01. If the details and documents are in order, registration will be granted within 3 working days, except in cases where an objection has been raised within this period in which case registration will be granted within a maximum period of 17 days.
(FAQ 15: MSME)
How do I make supply, if I have not applied for registration
You should apply for registration at the earliest on the GST common portal and obtain application reference number (ARN). You need not disrupt your business and may continue to make supplies on invoices without GSTIN. The
application for registration must be made within 30 days of the turnover crossing Rs.20 lakhs or attracting any of the conditions mentioned in section 24 of the CGST Act, 2017. After registration, you can issue revised invoices as
permitted under section 31(3)(a) of the said Act. These supplies should be shown in the return and taxes paid on them.
(FAQ 14: MSME)
I am engaged exclusively in the business of supplying goods or services which are exempt from GST. Am I liable for registration
No.
(FAQ 13 :MSME)
What is the most important precaution to be taken to avail the facility of threshold exemption
An MSME availing threshold exemption should not make any inter-State supply whatsoever, though the MSME may receive supply from other States.
(FAQ 12: MSME)
Is an agriculturist liable to registration
No. An agriculturist, to the extent of supply of produce out of cultivation of land, is not liable to registration.
(FAQ 11: MSME)