Liability for Registration:
Liability for obtaining registration is explained in Schedule III of draft Model GST law. There will be State-wise registration i.e. GSTIN for CGST, SGST and IGST.
| No Centralized Registration in GST:
The Constitutional Amendment Bill empowers both the Centre and the State to levy GST on supply of goods and services. In case taxpayer has business establishments in more than one States and if he supplies goods / services from such business establishments, he shall be liable to pay GST and shall be required to be registered in each State where he has his business establishments. Therefore, there can’t be Centralized registration in GST. |