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Whether GST migration is mandatory?

NARENDRA KUMAR T 
on 15 December 2016

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GST Update: Whether GST migration is mandatory for all existing dealers having turnover less than threshold limit 20L/10L?

The 101 Constitutional Amendment of the Goods and Service Tax (GST) is only Constitution amendment with reference the Goods and Service Tax in the place of existing Indirect Tax Mechanism. The Final bill is yet be approved by the House of Parliament and respective State Legislature Assembly. In this regard the Government of India has initiated enrolment schedule for the GST and specified enrolment schedule as follows:

States

Start Date

End Date

Puducherry, Sikkim

08/11/2016

23/11/2016

Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh

14/11/2016

30/11/2016

Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tripura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram

30/11/2016

15/12/2016

Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan

16/12/2016

31/12/2016

Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh

01/01/2017

15/01/2017

Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT

01/01/2017

31/01/2017

Delta All Registrants (All Groups)

01/02/2017

20/03/2017


Now the question is whether GST Migration is mandatory for all the existing Commercial Tax Registered dealers who registered under the State Commercial Tax Authority even if his turnover is less than the threshold limit and which is 20 Lakhs/10 Lakhs?

My answer is “Yes”. Till the date only constitutional amendment has come into existence and the Final Bill is yet be approved the by House of Parliament and respective State Legislature Assembly. Till the time it is only a draft law.  All the Commercial Tax dealers obligated to enrol for the GST migration. As per my understanding there is no Exemption as far as now. One may be covered under Reverse Charge Mechanism with reference to procurement of services and Un-Registered Dealer Purchases should come within the ambit of Goods and Service Tax. Hence they need to enrol for GST migration without fail. Submitting the documents for the GST migration is not a conclusive evidence that the GSTN is mandatory.

As per the existing Commercial Tax provisions, the dealer has to submit the information which is sought by the Commercial Tax Department without fail. With reference to the GST Migration, the data is required by the Commercial Tax Department is purely in relation to the dealers information such as constitution details of a  dealers entity, premises details, directors details, authorised person details etc.

Hence, it is an obligation for the dealer to produce all the details which is sought by the Commercial Tax Department/Service Tax Department/ Excise Department without fail in order to avoid further penalty.


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NARENDRA KUMAR T 

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