Sandeep Upadhyay (1518 Points)
04 July 2017
P C Agrawal
(Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad)
(8229 Points)
Replied 04 July 2017
Yes, trust is a person u/s 2(84)(m) of CGST Act and is liable to be registered. Refer brochure on registration:
https://www.cbec.gov.in/resources//htdocs-cbec/gst/regn-GST-onlineversion-07june2017.pdf
However, if it is registered u/s 12AA of Income Tax Act 1961 by way of charitable activity, it is exempt vide entry No.1 of the notification and need not register:
https://www.cbec.gov.in/resources//htdocs-cbec/gst/Notification12-CGST.pdf
CA Sujal Maniar
(Office)
(29 Points)
Replied 19 July 2017
GST on trust Registration
a) what if trust ( registered u/s 12AA) avails service / goods from unregistered dealer......
b) if yes , how to avail credit
Sandeep Upadhyay
(1518 Points)
Replied 21 July 2017
CAclubindia
