PROCEEDURE FOR GST REGISTRATION | PART 8 FREE GST SERIES IN MALAYALAM

 

GST Registration by Type of Taxable Person Every person has to apply for registration in every State in which he is liable, within thirty days from the date on which he becomes liable to registration. Casual/ non-residents should apply at least five days before their commencement of business. Registration number in GST will be PAN based and hence, having PAN would be a prerequisite for obtaining registration. The assessee must obtain separate registration for each State, as registration under GST will be State-wise, The assessee has an option to obtain a separate registration for each of the ‘business vertical’ in the same State. Special registration for casual taxable person and non-resident taxable person (section 24) A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. Section 24 provides for special provisions relating to casual taxable person and non-resident under GST. Casual/non-resident taxable person may obtain a temporary registration for a period of 90 days (extendable for additional 90 days). A person who obtains registration u/s 24, will be required to make advance deposit of GST (based on his estimated tax liability).