GST Committee Report on Registrations

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 ...

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GST Committee Report on Registrations

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.

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Showing 136 Submission(s)
Pawan Dumbani's picture

Pawan Dumbani 2 years 7 months ago

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.

Pawan Dumbani's picture

Pawan Dumbani 2 years 7 months ago

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),

Manish Mungapara's picture

Manish Mungapara 2 years 7 months ago

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.

Manoj Rai_2's picture

Manoj Rai_2 2 years 7 months ago

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.