Aur agar koi apna registration retailer trading option me karwata h to uska input setoff nahi milna chahiye. aur sirf retail trading walo ko hi composition option milna chahiye. kya dealer regualer h ya composition option wala h registration no me show hona chahiye.

Registration no sab ko issue karna chahiye even basic limit cross nahi hua ho. aapki jo basic exemption limit ho tab tak ek temp. no issue hona chahiye, jisse aap trace kar sako ki wakai me limit kab cross ho rahi h.
limit cross karne ke baad dealer ke pass option ho reqular or compostion scheme, (subject to limit of composition scheme). temp. GST no. ka purpose yahi h ki without GST no koi billing na ho (expect Retail Business/ Counters),

GST number should be issued instantly like DIN, and if department find any wrong information/data, GST number shall be suspended/cancelled etc.and It should be PAN based and verify with PAN data base of income tax department, GST registration application should be made by online application with digital signature only.

The Input Tax Credit is availed on the basis of invoice level data entry done by seller and edited by the buyer. it is not subjected to approval of tax authorities. Hence, it is necessary to ensure that the ITC is allowed on supply of admissible goods & services only.
It is suggested that the registration form may include fields where the applicant would mention the goods & services on procurement of which he intends to avail ITC. Tax authority will approve the list of items after verification.

JCSS suggestions on GST registration processes

Recommendations by GST Core Committee of The Sales Tax Practitioners' Association of Maharashtra

#GSTReg

Please refer to our recommendations on Registration process

CII Recommendations on Registration process

Registration suggestions on behalf of Airline Industry