CA Deepen Devi (Practicing CA) (83 Points)
19 May 2018A DEALER REGITERED UNDER GST IN ANDHRA PRADESH TAKES UP BRIDGE BUILDING CONTRACT WORK IN MAHARASHTRA.
HE DOES NOT HAVE PLACE OF BUSINESS IN MAHARASHTRA.
HOW HE WILL BE REGISTERED IN MAHARASHTRA ???
WHAT ADDRESS PROOF NEEDS TO OBTAIN GST REGISTERATION ???
prasad Nilugal
( GST Practitioner & Accounts )
(14536 Points)
Replied 19 May 2018
you may Take registeration as Casual Taxable person
The liability to register under GST arises when the person is a supplier and the aggregate turnover in the financial year is above the threshold limit of 20 lac rupees. However, there are certain categories of suppliers who are required to get compulsory registration irrespective of their turnover. The threshold limit of 20 lac rupees is not applicable to them. One such supplier would be a Casual Taxable Person (hereafter referred as CTP). A Casual Taxable person cannot opt for Composition Scheme.
A CTP has to obtain a Temporary Registration which is valid for a maximum period of 90 days in the State from where he seeks to supply as a Casual taxable person. A CTP is required to make the advance deposit of GST (based on an estimation of tax liability).
Let’s take our previous example,
Say Mr.Ravi estimates his taxable services at Rs. 100000. He is required to make an advance deposit of Rs.18000 (18% of Rs.100000) to obtain temporary registration.
Apply in FORM GST REG-11 before the end of validity of registration. An extension can be made for a further period not extending 90 days. The extension will be allowed only on deposit of additional tax liability for the extended period.
please confirm with others and department of GST also
CA Deepen Devi
(Practicing CA)
(83 Points)
Replied 19 May 2018
THANK YOU.
AND WHAT ADDRESS PROOF TO SUBMIT??
prasad Nilugal
( GST Practitioner & Accounts )
(14536 Points)
Replied 19 May 2018
prasad Nilugal
( GST Practitioner & Accounts )
(14536 Points)
Replied 19 May 2018
If this work is Temporary you can take registration as Casual Taxable person
RAJA P M
("Do the Right Thing...!!!")
(127912 Points)
Replied 19 May 2018
CA S Praveen Kumar Reddy
(Chartered Accountant)
(2195 Points)
Replied 20 May 2018
prasad Nilugal
( GST Practitioner & Accounts )
(14536 Points)
Replied 20 May 2018
Mr Reddy one can apply in FORM GST REG-11 before the end of validity of registration. An extension can be made for a further period not extending 90 days. The extension will be allowed only on deposit of additional tax liability for the extended period.
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