ॐ असतो मा सद्गमय
The credit on goods/ services used partly for business and partly for non-business purposes will be allowed proportionately to the extent it is attributable for business purposes. The manner of calculation of such credit is provided in Rule 42(1) of the CGST Rules, 2017.
(ICAI FAQ PUBLICATION 06-09-2017 -: Apportionment of credit and blocked credits: FAQ NO.11)
Every application must be filed only electronically in Form GST REG 01 on the common portal.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION : FAQ NO. 37)
Yes. The principal place of business and place of business have been separately defined under section 2(85) & 2(89) of the CGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 36)
No. Section 22 of the CGST Act does not prescribe any such condition. If Job Worker fulfil any condition of Section 22 or section 24 then only he is required to get himself registered.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 35)
No. Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 shall be granted registration on a provisional basis and a certificate of registration incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal. Further, the proper officer will issue a final registration certificate after calling for information and documents.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 34)
The transferee or the successor shall be liable to be registered with effect from the date of such transfer or succession and will have to obtain a fresh registration as per Section 22 (3) of the CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 33)
Yes. Different offices of a taxpayer can apply for ISD registration.
(ICAI FAQ REGISTRATION 06-09-2017 REGISTRATION: FAQ NO. 32)
Yes. The ISD registration is for one office of the taxpayer which will be different from the normal registration irrespective of the threshold.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 31)
No. However, the taxpayer has the option to register such separate business verticals independently in terms of proviso to Section 25(2) of the CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 30)
No. There is no option to take Centralize registration for services or goods or both.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO.29)