REGISTERATION FOR PETROL PUMPS

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Is it compulsory to take registeration under non Gst items... petrol pump
Replies (10)
Yes it is compulsory
Thnku sir is there any notifications regarding thik
Please visit Cbic site
Sir can you explain under which ground, you said Registration compulsory for Non-gst supplies because Nothing like this supplies are provided in section 22 & 24 which attract for Registration.
Sir it is explained under 9(2) of cGST act
Dear Jaskaran
As per Section 23 of CGST : Any person engaged EXCLUSIVELY in the business of supplying goods or services which are NOT LIABLE TO TAX or EXEMPTED is not required to obtain Registration even though his aggregate turnover exceeds the threshold limit prescribed in section 22 of CGST Act .

BUT ......In my view the Petrol Pump are also engage in supply of such goods or services which are taxable in GST , Eg : Lubricant .

So if Your aggregate Turnover for Non GST (Petrol ) + GST (Lubricant) Exceeds 20lac Need to obtain Registration under GST.
Mr. Jaskaran Sing.

धारा 9(2) के अंतर्गत यह कहा गया है कि Petroleum crude, High Speed Diesel, Motor Spirit, Natural Gas And Aviation Turbine Fuel पर सरकार के आदेशानुसार आने वाले दिनों में gst लगाया जाएगा। वर्तमान में इन पर gst नही है पर gst में शामिल है।

Mr. Rajkumar Patel

धारा 22(1) में एक शब्द का उपयोग किया गया है जो है ''Aggregate Turnover'' इस शब्द की परिभाषा धारा 2(6) हमें मिलती है। और जब आप इस परिभाषा को अध्ययन करेंगे तो आप को एक शब्द अध्ययन करने को मिलेगा जो है ''Exempt Supplies'' जिस की परिभाषा आप को धारा 2(47) में मिलेगी जिस में यह कहा गया है कि Exempt supply में non-taxable supply शामिल है।

अर्थात ''Aggregate turnover'' में Exempt Supply शामिल होती है और Exempt supply में Non-taxable supply शामिल होती है।

So this is prove Non-taxable supply are required for gst registration if he is cross the gst registration limit.

Thank You
Thnku Pankaj Rawat sir ji....

WHAT BUSINESS NATURE TO BE SELECT WHILE REGISTRATION OF PETROL PUMP ON GST PORTAL

It will be trading retail


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