GST-Goods and Service Tax - 220. page

Goods and Services Tax Act – GST Law

Categories of persons who shall be required to be registered under this Act irrespective of the threshold limit: The following categories of persons are required to obtain registration compulsorily under […]

Issues / Concerns of Compulsory registration: a. Mandatory registration: Although a person engaged exclusively in the supply of exempted goods/services is exempted from obtaining registration u/s 23 of the Act, […]

Related provisions of the Statute:  

Issues / Concerns: (a) Exemption to Charitable Organizations: Pursuant to Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017, the Government has exempted services by way of charitable activities, […]

Compulsory registration in certain cases (1) Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under this Act, –– […]

Relevant circulars, notifications, clarifications, flyers issued by Government: 1. Chapter one of the compilation of the GST Flyers titled ‘Registration under GST Law’, as issued by the CBIC (erstwhile CBEC).

Related provisions of the Statute: Section or Rule                                              […]

Analysis Apart from certain agriculturists, persons engaged exclusively in the supply of exempted goods or services or both are the ones not liable to obtain registration. The term exclusive indicates […]

Relevant circulars, notifications, clarifications, flyers issued by Government: – 1. Notification No. 5/2017 – Central Tax dated 19.06.2017 regarding exemption from registration to persons engaged only in making taxable supplies […]

Registration on own Volition : A person, though not liable to be registered under Section 22, may get himself registered voluntarily, and once registered all provisions of this Act, shall […]