Page 14 - Chapter 10 Registration

Answer :- Section 25(1) of the CGST Act stipulates the time-period within which lakh as Punjab is not a Special Category State.
registration needs to be obtained in various cases. It provides the following : (i) Since Madhu Ltd. applied for registration within 30 days of becoming liable to
a) a person who is liable to be registered under section 22 or section 24 needs to registration, the effective date of registration is 25th August, 20XX.
obtained registration within 30 days from the date on which he becomes liable (ii) In this case, since Madhu Ltd. applies for registration after the expiry of 30

to registration days from the date of becoming liable to registration, the effective date of
b) A casual taxable person or NRTP must obtain registration at least 5 days prior to registration is 5th October, 20XX.
the commencement of its business
c) As per section 24 of the CGST Act , person making inter-State taxable supply is CCP 10.05.20.00
liable to get compulsorily registered. Therefore, such person must obtain SAM Ltd. has two manufacturing units located in Maharashtra. One unit located

registration within 30 days from the date on which he becomes liable to in Nashik is engaged in manufacture of fabrics and another unit located in
registration. Nagpur is engaged in manufacture of textiles. Can separate registration be
CH 10 granted for its two units though located in same state?
CCP 10.05.19.00 Answer:-
Registration (I) The aggregate turnover of Madhu Ltd., engaged in taxable supply of services a state or a Union territory may be granted separate registration for each such place
Determine the effective date of registration in the following instances:
[Section 25(2) read with rule 11] Any person having multiple place of business within

in the state of Punjab, exceeded ` 20 lakh on 25th August, 20XX. It applies for of business subject to the following conditions, namely
registration on 19th September, 20XX and is granted registration certificate
Such person has more than one place of business as defined in clause (85)
on 29th September, 20XX. a. of Section 2;
(ii) What will be your answer, if in the above scenario, Madhu Ltd. submits the b. Such person shall not pay tax under section 10 for any of his place of
application for registration on 27th September, 20XX and is granted business if he is paying tax under section 9 for any other place of business;

registration on 5th October, 20XX? c. All separately registered places of business of such person shall pay tax
Answer:- A supplier whose aggregate turnover in a financial year exceeds ` 20 lakh in under the Act on supply of goods or services or both made to another
a State/UT (`10 lakhs in 4 special catagory of states namely, States of Manipur, registered place of business of such person and issue a tax invoice or a bill of
Mizoram, Nagaland, Tripura) is liable to apply for registration within 30 days from supply, as the case may be, for such supply.
the date of becoming liable to registration (i.e., the date of crossing the threshold Therefore, if SAM Ltd., satisfies the above condition separate registration can be
limit of ` 20 lakh/` 10 lakh). granted to him even though his two units are located in same state.

Where the application is submitted within the said period, the effective date
of registration is the date on which the person becomes liable to registration; CCP 10.05.21.00
otherwise it is the date of grant of registration. LMN & Co, an unregistered supplier under GST wants to claim input credit and
In the given case, the applicable turnover limit for registration will be ` 20 collect tax. Can it do so?

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