20 June 2017
Good evening to all,
I have question regarding voluntary registration under upcoming GST. i wanted to knlw that if a person crosses threshhold limit and he is doing his trading bussiness in residential house will he be granted gst registration. As in earlier VAT i tried to apply but application was rejected on the basis that trading is bein done in a residential building. so will it be given under gst voluntary registration. and also what will be the registration fees fixed by the government to get onself register.
If anyone could help i will be thankful to you.
21 June 2017
GST rules have defined place of business and have given step wise which premises will be treated as place of business. Normally it is the place where you carry on activity. If that cannot be determined then the place where you maintain your accounts and then last your residence. You cannot be denied VAT, Service Tax or GST registration in your house. However, the house should be your own. If it is a rented house, your landlord will have to give approval for you to carry out your trade from his premises and also noc to get GST registration. In this case if he is a registered assessee he will have to charge you GST even if he gave you premises for residence but now it is partly residence and partly commercial. His service to you is bundled (residential and commercial use). This is non natural bundling and therefore the service that attracts highest rate is applicable to entire transaction, ie commercial use. The GST authority will based on rules for registration give you the number but if landlord is not registered for GST on account of threshold, you will be liable for GST on reverse charge mechanism for your house rent for entire house.
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