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Compulsory registration under gst

S sharma (-) (40 Points)

07 September 2017

Is is mandatory for a dealer who was registered under VAT to compulsorily register under gst even if his turnover is below Rs 20 Lacs.

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Ajay Kumar Maggidi (Manager - Finance & Accounts) (2068 Points)
Replied 07 September 2017

Hi Shreshthi

No not required

Arif Ali (Apt Co Advisory) (1230 Points)
Replied 07 September 2017

No. not required

Sanjay S (Chartered Accountant) (1375 Points)
Replied 07 September 2017

Compulsory Migration will take place into the GST Network. The assessee may apply for cancellation of GST Regn later if turnover is below Rs.20L

S sharma (-) (40 Points)
Replied 07 September 2017

What if the compulsory migration has not taken place and no provisional GSTIN is given?

S sharma (-) (40 Points)
Replied 07 September 2017

What if the compulsory migration has not taken place and no provisional GSTIN is given?

Arif Ali (Apt Co Advisory) (1230 Points)
Replied 07 September 2017

Nothing to be done if provisional ID not ganted and so not migrated.

Apt Co Advisory

9910520753

Sanjay S (Chartered Accountant) (1375 Points)
Replied 07 September 2017

As per Rule 24(4) - GST Registration Rules,

"(4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration."

Practically, if the GST Migration is not completed using the Provl ID and the above Form is also not filed, then the dept may issue notice for Non-Registration, in which case, the assessee shall have to submit reasons with sufficient proof of turnover.

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