Delay in gst registration

This query is : Resolved

PRATIKSHA (Querist)
Follow

04 June 2018 One my client is engaged in the business of currency exchange having gst registration in State of Maharashtra also having branch office in calcutta. However, gst registration has not been taken for the branch at calcutta. Major billing has been done from calcutta branch only. If we have to take registration now will it attract penalty and interest for the same ???

CA Padmasri Manyam

CA Padmasri Manyam (Expert)
Follow

04 June 2018 Yes.
The registration has to be obtained within 30 days from the date of liable to take registration. Failure to obtain registration within 30 days might attract general penalty.
In addition to the above, late payment of tax attracts interest, penalty.