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CS Professional REGISTRATION IN GOODS AND SERVICE TAX

CS Professional REGISTRATION IN GOODS AND SERVICE TAX

CS Professional REGISTRATION IN GOODS AND SERVICE TAX

WHO IS LIABLE FOR REGISTRATION?
  • If any supplier hasan aggregate turnover of the 20lakhs rupee in the financial year in the state he provides service is liable to get registered.
  • If the person is providing is service from a special category states, he is liable to get registered if its aggregate turnover exceeds 10lakhs rupee.
  • Every person who holds a license under the previous act is liable to register under this act with effect from the appointed day.
  • In any case, if the business is transferred to any other party by way of succession or any other way, the person to whom business is transferred is liable to be registered from the same day business is transferred.
  • If the business is transferred because of any scheme or arrangement for amalgamation, the person to whom business is transferred shall be liable to register on the day registrar of the company or any court will approve the order.

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