Registration liabilities

Registration 227 views 1 replies

Liability for Registration under GST

I shall put up my query with the help a hypothetical example:

Person X (resident of Delhi, ‘Registered dealer’ under DVAT and a ‘Service provider’ Service tax)

Current Scenario:

  1. Manufacturer of goods: Annual Turnover of Rs. 100 lakhs for the FY 2016-17 and duly pays its VAT/CST Liabilities.
  2. Rented out land and building in Delhi: Annual T/O Rs 60 lakhs for the FY 2016-17 and pays its Service Tax.
  3. Rented out land and building in UP state: Annual T/O Rs 50 lakhs for the FY 2016-17 and pays its Service Tax.
  4. Rented out land and building in Haryana state: Annual T/O Rs 50 lakhs for the FY 2016-17 and pays its Service Tax.

My Question: (Being a ‘Supplier of Goods’ and ‘Supplier of Services’ wef from the effective date)

  1. My Registration liabilities?
  2. Whether separate registration no. Needed for a ‘separate business vertical’ (Renting of immovable properties i.e. land and building)?
  3. Whether separate registration no. Required for ‘Supply of Services’ (Renting of immovable of property)in different states?
Replies (1)

1. Migration from registered VAT authorities.....

2. No if within same state....

3. Depends, both way possible


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