Page 3 - Chapter 9 Registration

01. General Questions

CCP 09.01.01.00
Answer the following questions independently:- [CA Inter Study Material]
1. What is the advantage of taking registration in GST?
2. If a person is making taxable supplies from different States with the same PAN, can he

operate with a single registration?
Answer :
1. Registration in Goods and Service Tax (GST) regime will confer following advantages to business:-

a) The person is legally recognized as supplier of goods or services.
b) There is proper accounting of taxes paid on the input goods or services which can be utilized for
payment of GST due on supply of goods or services or both by the business.
c) Person is legally authorized to collect tax from his purchasers and pass on the credit of the taxes
paid on the goods or services supplied to purchasers or recipients.

d) The person becomes eligible to avail various other benefits & privileges under the GST laws.
2. No, as per section 22(1) of CGST Act, a person who is liable to take registration shall obtain a separate
registration in every State or Union Territory from where he makes taxable supply of goods or

services or both.

02. Section 22 read with N/No. 10/2019:- Threshold limit for registration
CCP 09.02.02.00
In the month of April, 20XX, Z started supply of goods in his proprietary firm and also set up a one-
man company named Z Ltd. He needs your assistance to work out his aggregate turnover for the

purpose of GST registration. The turnover details up to the month of July, 20XX are as under:-
S.no Particulars Amount
(`in Lakhs)
1. Supplies of taxable goods of his firm 31.50

2. Supplies of taxable goods to a 100% EOU of his Firm 1.50
3. Exports of taxable goods of his firm 2.60
4. Exempt supplies of his firm 2.40
5. Supplies of non-taxable goods of his firm 3.00

6. Supplies of taxable goods by the one-man company set up in his name 2.70
7. Value of supplies on which Z is liable to pay tax under reverse charge mechanism (RCM) 0.08
Note: All his supplies are intra-State except export. [CA Final GST July 21 Exam]

Answer:- Computation of aggregate turnover of proprietary firm of Z:-
Particulars ` in Lakhs Particulars
Supplies of taxable goods of his firm 31.50 Taxable supplies are included in aggregate turnover.
Supplies of taxable goods to a 100% Deemed exports being taxable supplies are included in
1.50
EOU of his Firm aggregate turnover.
Exports of taxable goods of his firm 2.60 Specifically included in aggregate turnover

Exempt supplies of his firm 2.40 Specifically included in aggregate turnover
Supplies of non-taxable goods of his 3.00 Exempt supplies are included in aggregate turnover.
firm Exempt supplies include non-taxable supplies also.

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