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REGISTERATION FOR PETROL PUMPS

JASKARAN SINGH (421 Points)

21 April 2020

Is it compulsory to take registeration under non Gst items... petrol pump

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10 Replies

Prakash Maharshi (41 Points)
Replied 21 April 2020

Yes it is compulsory

1 Like

JASKARAN SINGH (421 Points)
Replied 21 April 2020

Thnku sir is there any notifications regarding thik

Prakash Maharshi (41 Points)
Replied 21 April 2020

Please visit Cbic site

1 Like

Rajkumar Patel (602 Points)
Replied 22 April 2020

Sir can you explain under which ground, you said Registration compulsory for Non-gst supplies because Nothing like this supplies are provided in section 22 & 24 which attract for Registration.

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JASKARAN SINGH (421 Points)
Replied 22 April 2020

Sir it is explained under 9(2) of cGST act

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 22 April 2020

Dear Jaskaran
As per Section 23 of CGST : Any person engaged EXCLUSIVELY in the business of supplying goods or services which are NOT LIABLE TO TAX or EXEMPTED is not required to obtain Registration even though his aggregate turnover exceeds the threshold limit prescribed in section 22 of CGST Act .

BUT ......In my view the Petrol Pump are also engage in supply of such goods or services which are taxable in GST , Eg : Lubricant .

So if Your aggregate Turnover for Non GST (Petrol ) + GST (Lubricant) Exceeds 20lac Need to obtain Registration under GST.

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Prakash Maharshi (41 Points)
Replied 22 April 2020

Mr. Jaskaran Sing.

धारा 9(2) के अंतर्गत यह कहा गया है कि Petroleum crude, High Speed Diesel, Motor Spirit, Natural Gas And Aviation Turbine Fuel पर सरकार के आदेशानुसार आने वाले दिनों में gst लगाया जाएगा। वर्तमान में इन पर gst नही है पर gst में शामिल है।

Mr. Rajkumar Patel

धारा 22(1) में एक शब्द का उपयोग किया गया है जो है ''Aggregate Turnover'' इस शब्द की परिभाषा धारा 2(6) हमें मिलती है। और जब आप इस परिभाषा को अध्ययन करेंगे तो आप को एक शब्द अध्ययन करने को मिलेगा जो है ''Exempt Supplies'' जिस की परिभाषा आप को धारा 2(47) में मिलेगी जिस में यह कहा गया है कि Exempt supply में non-taxable supply शामिल है।

अर्थात ''Aggregate turnover'' में Exempt Supply शामिल होती है और Exempt supply में Non-taxable supply शामिल होती है।

So this is prove Non-taxable supply are required for gst registration if he is cross the gst registration limit.

Thank You