31 October 2018
Dear sir, Sir, Thee is a Gvt.Dept. Namely " P A to SPL collector R & R and LA SRSP AMRP & PULI'A" is the division of the Govt. Dept.. They do not have PAN, but they want GST Registration number. When i ask them PAN, they say Gvt.Departments, does not possess the PAN. Now how do we go about the GST Registration. Kindly advise.
31 October 2018
Whether the Government Department will have to take regular registration for all its units or District wise or Office wise? Institutional PAN can be obtained from IT department by any office. Hence, any office can get registered under GST Act. But registration brings in responsibilities like timely return filing,, . It is ideal that, an office of a department which is making regular taxable supplies should take registration and those offices which have only occasional transactions can file their details through higher offices having regular taxable supplies. However, the matter is to be decided internally in the department.