Gst registration for govt. department

Registration 9859 views 7 replies

NEHA GUPTA

7 Points Joined June 2017

whether govt. departments are required to get GSTIN ?

Replies (7)

GST Consultant

Tax Consultant

894 Points Joined July 2017

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

GST Consultant

Tax Consultant

894 Points Joined 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 Joined 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 Joined November 2015

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 Joined April 2011

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 Joined July 2017

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 Joined April 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.