Liability for Registration under GST
I shall put up my query with the help a hypothetical example:
Person X (resident of Delhi, ‘Registered dealer’ under DVAT and a ‘Service provider’ Service tax)
Current Scenario:
- Manufacturer of goods: Annual Turnover of Rs. 100 lakhs for the FY 2016-17 and duly pays its VAT/CST Liabilities.
- Rented out land and building in Delhi: Annual T/O Rs 60 lakhs for the FY 2016-17 and pays its Service Tax.
- Rented out land and building in UP state: Annual T/O Rs 50 lakhs for the FY 2016-17 and pays its Service Tax.
- Rented out land and building in Haryana state: Annual T/O Rs 50 lakhs for the FY 2016-17 and pays its Service Tax.
My Question: (Being a ‘Supplier of Goods’ and ‘Supplier of Services’ wef from the effective date)
- My Registration liabilities?
- Whether separate registration no. Needed for a ‘separate business vertical’ (Renting of immovable properties i.e. land and building)?
- Whether separate registration no. Required for ‘Supply of Services’ (Renting of immovable of property)in different states?
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