Liability for Registration in Government departments/ Local Authority-
- If a person makes supply of goods or services or both more than 20 lakh in a financial year then he is liable for registration under GST Act.
- Persons who are required to deduct tax at source (TDS) whether or not separately registered under GST Act are compulsorily liable for registration under GST Act.
Information/ Documents required for registration under GST Act :
- Application in Form GST REG-01 in case mention at S.NO.-1 and in Form GST REG-07 in case mention at S.NO.-2.
- PAN/TAN as the case may be, E-mail, Mobile number
- Authority letter- an officer authorized in this behalf
- Digital signature of the authorized signatory
- Photograph of CEO/ person incharge / authorized signatory
- Proof of constitution
- Proof of principal place of business : electricity bill/ rent receipt or rent deed in case of rental premises
- Bank A/C NUMBER- copy of first page of bank a/c, cancelled cheque ( no bank a/c is required for Government department)
- Address of principle place of business with PIN code
- Details of DDO/ person responsible for deducting tax/collecting tax/ authorized signatory – name, fathers name, DOB, photo, mobile, e-mail, designation, PAN, Aadhar number, residential address etc
IN GST ACT DEFINITION OF A PERSON INCLUDES :`
- Central Government or a State Government
- A local authority
- Any corporation established by or under any Central Act, State Act or Provincial Act or a Government company
- A co-operative society registered under any law
DEFINITION OF A LOCAL AUTHORITY IN GST ACT :
- A Panchayat
- A Municipality
- A Municipal committee , a Zila parisahd, a District board, any other authority entitled to, entitled by the Central Government or any State Government with the control of a municipal or local fund
- A Cantonment Board
- A Regional Council or a District Council constituted under the sixth schedule to the Constitution
- A Development Board
- A Regional Council constituted under article 371A of the Constitution
RETURN/ DEDUCTION OF TAX/PAYMENT OF TAX :
I n case of tax deduction at source-
- Deduct tax @ 1% from payment made to suppliers of notified goods/ services where total value of such supply under contract exceeds Rs. 2.5 lakh
- Tax need to deposit TDS before 10th of succeeding month in challan PMT-06 generated through portal . In case late payment of tax deducted the interest shall be liable @18% per annum.
- Certificate to be issued within 5 days of crediting the amount then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable subject to maximum of 5000/ rupees.
- filling of Return within 10 days after each of such month then a late fee Rs 100/ per day in RGST and Rs 100/ per day in CGST shall be leviable.