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Gst registration as tax payer

This query is : Resolved 

29 July 2019 A local authhority got registered as tax deductor. Instead they should have registere as tax payer. They have also paid GST as tax deductor. How can the GST registration changed from tax deductor to tax payer.

Can the experts enlighten me on this point?

30 July 2019 Tax payer is the person doing business issue tax invoice collects GST and pays.
Tax deductor is a govt entity not doing business deducts tax from payments and allowed to remit GST as tax deductor.



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