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Gst registration for govt. department

NEHA GUPTA (7 Points)

21 July 2017

whether govt. departments are required to get GSTIN ?

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7 Replies

GST Consultant (Tax Consultant) (894 Points)
Replied 21 July 2017

if it covers under the definition of 'Person' u/s 2(84) of the GST Act.

GST Consultant (Tax Consultant) (894 Points)
Replied 21 July 2017

as per the definition under clause (g) of the definition :-
any corporation established by or under any central act, state act or provisional act or a government company as defined in clause (45) of Section 2 of the companies act, 2013.

GST Consultant (Tax Consultant) (894 Points)
Replied 21 July 2017

Also, under clause (k) of the definition of 'person' includes Central government or a state government.

M N BADI (District Treasury Officer) (39 Points)
Replied 21 July 2017

Yes. Government department must registered as deductor. Deduction will be made by u/s 51. Registration will be start on 25th july

A.Senthil Subramanian (Tax Consultant) (1658 Points)
Replied 15 February 2018

A state governement office, say Animal Husbandary Department District office is directed to take GST registration to collect GST on sales to buyers. Under which catagpry we can regist this office and what documentd to be collected.

Ravi SADhiyan (Practice) (4510 Points)
Replied 18 July 2018

How to Apply GST Registration for Govt. Deptt.

In Case Govt. Deptt have no PAN

CA Anita Bhadra (DGM FINANCE BHARAT ELECTRONICS LIMITE) (6005 Points)
Replied 18 July 2018

Government entities / PSUs , etc. not dealing in GST supplies or persons exclusively dealing in exempted / Nil rated / non –GST goods or services would neither be required to obtain registration nor required to file returns under the GST law.

However, State tax authorities may assign Departmental ID to such government departments/ PSUs / other persons.

They will ask the suppliers to quote the Department ID in the supply invoices for all inter-State purchases being made to them. Such supplies will be at par with B2C supplies and will be governed by relevant provisions relating to B2C supplies.