GST Registration in the state of Maharashtra

Sir/Madam,

Taxpayer have a Gst registration in the state of Goa. Now he starts his trading business at Maharashtra also. He applied for separate Gst registration in Maharashtra State. Officer raised queries
1. Provide a Reg. certificate issued under a Maharashtra Shop & Establishment Act. (As far as my understanding this registration required only if number of employee exceeds 10. Also GST law does not make this compulsory. If it is compulsory then it would have ask at the time of online submission of application.)
2. Permanent residential address of applicant is out of Maharashtra, you are suggested to submit legal and valid proof of present residential address in Maharashtra as required under MGST Act 2017. ( Taxpayer is not residing in Maharashtra, he hired staffs to manage the business. How to provide this ?)
3. Provide Property Tax Receipt ( Copy of Electricity Bill already provided )

How to reply this notice ?
Replies (1)

Replying to the Notice To address the queries raised by the GST officer: 1. *Shop & Establishment Act Registration*: - *Clarify the requirement*: Respond by stating that the Shop & Establishment Act registration is not mandatory for GST registration if the number of employees is less than 10. You can cite the relevant provisions of the Act and GST laws. - *Provide an explanation*: Explain that this requirement was not mentioned during the online application process, and you're willing to comply if it's indeed necessary. 2. *Residential Address Proof*: - *Explain the situation*: Clarify that you're a non-resident of Maharashtra for the business and have hired staff to manage it. - *Alternative documents*: Offer alternative documents that prove your business presence in Maharashtra, such as: - *Rent agreement*: Rent agreement for the business premises. - *Utility bills*: Copies of utility bills (electricity, water, etc.) in the name of the business. 3. *Property Tax Receipt*: - *Explain the submission*: Mention that you've already submitted a copy of the electricity bill, which serves as proof of business premises. - *Request clarification*: Ask the officer to clarify why a property tax receipt is necessary when an electricity bill has already been provided. Response Format When responding to the notice: - *Be clear and concise*: Address each query specifically and provide relevant explanations. - *Attach supporting documents*: Include any supporting documents that you've mentioned in your response. - *Seek clarification*: If needed, request clarification on specific points to ensure compliance. By responding in a clear and concise manner, you can address the officer's concerns and facilitate the registration process.

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