Transfer of Business and Registration : If a registered taxable person transfers business on account of succession or otherwise, to another person as a going concern, the transferee, or the […]
GST-Goods and Service Tax - 221. page
Goods and Services Tax Act – GST Law
ssues / Concerns:
Issues / Concerns: (a) Requirement of registration in respect of construction works undertaken outside the State: Works Contractors, having a principal place of business in 1 State may undertake execution […]
Persons not liable for registration
Persons not liable for registration (1) The following persons shall not be liable to registration, namely: –– (a) any person engaged exclusively in the business of supplying goods or services […]
Analysis
Analysis — Every supplier shall be liable to be registered under the Act in the State from which he makes a taxable supply of Goods or Services or both. It […]
How the Aggregate Turnover is calculated?
How the Aggregate Turnover is calculated? XYZ Pvt. Ltd. is a manufacturing unit in Mumbai, Maharashtra along with unit at Assam. Turnover details of all the units are as follows: […]
Exemption Limit vs. Registration Limit
Exemption Limit vs. Registration Limit : In the erstwhile law the facility of SSI/ SSP exemptions were provided wherein even though assesse have taken the registration they were not required […]
Relevant circulars, notifications, clarifications, flyers issued by Government:
Relevant circulars, notifications, clarifications, flyers issued by Government: 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:
Related provisions of the Statute:
Introduction
Introduction of registration Persons : This Section provides for registration of every supplier effecting taxable supplies , subject to a threshold limit. Registration of a business with the tax authorities […]
Display of registration certificate and Goods and Services Tax Identification Number on the name board.
Display of registration certificate and Goods and Services Tax Identification Number on the name board (1) Every registered person shall display his certificate of registration in a prominent location at […]