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GST REGISTRATION

02 August 2020

If we do a business in which GST rate is NIL then whether we are required to take registration if we do inter state business

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9 Replies

RAJA P M ("Do the Right Thing...!!!") (127911 Points)
Replied 02 August 2020

Registeration not required if You deal only exempted goods...

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 02 August 2020

No, Registration is not required when your are exclusively deal in exempted Goods, whether inter state or intra state.

CA. Heet Shah (Tax Consultant & Practitioner) (6178 Points)
Replied 02 August 2020

Since No GST liablity arises need not take registration unless u r claiming GST for Inputs. Note. Refund can b collected for nil rated supply but not for exempt supply.

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 02 August 2020

@ Mr.Heet Shah

For Supply of Nil rated Goods no ITC is available, and questions of refund will not arise at all as ITC itself is not available.

CA. Heet Shah (Tax Consultant & Practitioner) (6178 Points)
Replied 02 August 2020

Is Nil rate and zero rate of supply different ?

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Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 02 August 2020

Yes, both are different

Nil rated supply is a type of supply which attracts a GST at rate 0%(i.e.Nil)

Whereas, Supplies made overseas/outside India and to Special Economic Zones (SEZs) or SEZ Developers (i.e Export of Goods) come under the zero-rated supplies.

Vijayprakash P (1313 Points)
Replied 02 August 2020

Persons making inter-state supply is liable to obtain registration.

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 02 August 2020

@ Vijayprakash ji

Persons making inter-state supply is liable to obtain registration., But if person is exclusively deal in exempted Goods, than whether inter state or intra state..he is not liable for registration as exempt u/s 23 of CGST, Act.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 02 August 2020

As per Section 23 of CGST Act , the person engaged Exclusively in the Supply of goods or services or both that are not liable to tax or wholly Exempted under CGST & IGST Act is not required to obtain Registration.

So as per above Section , even though he is supplying Interstate is not required obtain Registration unless he is engaged in supplying Exempted goods or services.