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GST Committee Report on Registrations

GST Committee Report on Registrations
Start Date :
Oct 12, 2015
Last Date :
Nov 16, 2015
00:00 AM IST (GMT +5.30 Hrs)
Submission Closed

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State ...

The Government of India intends to introduce the Goods and Services Tax (GST) in the country at the earliest. GST seeks to subsume many indirect taxes at the Central and State level. The proposed dual GST envisages taxation of the same taxable event, i.e., supply of goods and services, simultaneously by both the Centre and the States.

The Constitution (One Hundred and Twenty-Second Amendment) Bill, 2014, has been introduced in the Parliament for facilitating the introduction of GST in the country. Simultaneously, committees comprising of officers from the Central Government, as well as the State Governments, have been constituted for the drafting of Model CGST, SGST and IGST laws, and GST business processes of registration, refunds, returns and payments.

The draft Model CGST, SGST and IGST laws, along with GST business processes for filing of returns, shall be put up for inviting comments of stakeholders in due course. Presently, the draft business processes on GST registration, GST refunds and GST payments are being published.

The Report of the Committee on GST Registration is available here. Comments and views are invited on these business processes by 31st October, 2015. Users are requested to keep in mind the guidelines for posting their comments:

1. Please use the following hashtags for commenting on the report:

a. #GSTReg: for general comments.
b. #GSTRegNew: for comments on the procedure for seeking new registration under GST.
c. #GSTRegForms: for comments on proposed GST Registration Form.

2. Please restrict your comments to 500 characters. In case your comments exceed this limit, please upload your comments as a pdf document.

Showing 136 Submission(s)
Rohit Jain_32
Rohit Jain_32 9 years 8 months ago

The Point no. 4 in form for registration for Compounding Dealers mention year for which composition is sought is drafted and placed wrongly. As per the report on registration the dealer has to apply for composition scheme only once and no yearly registrations are to be obtained. Thus 'for' should be substituted by "from". As dealer will be getting benefits of composition scheme only from financial year succeeding the financial year in which application is filed.

Comments (1)
ASHISH GUPTA_90
ASHISH GUPTA_90 9 years 8 months ago

If state wise registration is required, then if Returns, payment & credit thereof would continue state wise ?? If so, what will be the change in current scenario wherein we take statewise Sales tax registration in all the dealing states and the GST regime

Comments (1)
Akshay Modak
Akshay Modak 9 years 8 months ago

I think structure of registration number shall be simple, only two numeric digits of state code shall be added after PAN Number. Also, only one registration shall be given for all the business verticals within the state.

Comments (1)
Sanjay Mitra
Sanjay Mitra 9 years 8 months ago

#GSTReg
It is recommended that in line with the position under VAT, each entity is allowed only a single registration under GST in each State irrespective of whether such an entity has multiple verticals or not.
If there is a compulsion for providing option of vertical wise registrations for the same entity within a State, it is recommended that all the verticals be treated as a single entity for purposes of both availment and utilisation of input tax credit as well as recovery of tax.

Comments (1)
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