Registration – Test 1

Can a person without GST registration claim ITC and collect tax?

What is the threshold limit for requirement of registration under GST?

A. A person is not required to pay GST if he is voluntarily registered under GST.

B. Once a person is registered under GST Act, he is bound to pay GST, even if his turnover is below
prescribed limit (of Rs. 20 / 10 lakhs).

Comment on the above statements

In case where a person makes supply from multiple states and his aggregate turnover exceeds threshold limit, he has to get registered.

A person registered in one State is ‘unregistered person’ in respect of another state.

A person, resident of UP has business places both at Delhi and Rajasthan. From where he has to take GST Registration ?

In case where a company has places of business all over India. Can such a company take a single Centralized GST Registration?

In case of job work, once the work is being completed, the value of the goods shall be included in the turnover of ————

Where the business carried on by a registered person is transferred as a going concern, then will the transferee be liable to register in GST?

Every person who is liable to be registered under GST shall apply for registration in form:

What is the aggregate turnover in a financial year above which a person is required to obtain registration in Punjab?

Is the person making supply from territorial waters of India required to registration

Under what circumstances physical verification of business premises is mandatory?

Does a Medical Service Provider needs to get registered under GST, if his aggregate turnover (u/s 2 (6) is more than Rs. 20 Lakhs but has taxable supply of only an amount of Rs. 2.4 Lakh p.a.?

Do I, a Mutual fund Distributor working in Delhi, need to register under GST, having income less than Rs. 20 Lakhs but working for offices that are registered in Mumbai and have branch offices in
Delhi?

“Mr. X is only supplying services under RCM & the total supplies made during the year was Rs. 100 lakhs.”Comment.

Persons who are required to pay tax under RCM are ———–

Every registered taxable person shall display his certificate of registration in a prominent location at his principal and at every other place of business also GSTIN shall be displayed on the name board at the entry of such places.

Person making inter – State supply of taxable services is not required to register if the aggregate turnover is less than the threshold limit applicable in the particular State / UT.

Mr. A of Delhi is supplying specified handicrafts to Mr. B of UP. Turnover of Mr. A is only 5 lacs. Is he liable to take registration in GST?

Mr. A of Pune till date is only engaged in making exports and supplies to SEZ units. His aggregate turnover is Rs.15 lacs. Is Mr. liable to registration in GST?

is it mandatory for e-commerce operator to obtain registration?

Issupplier (operating under an e-commerce operator liable u/s 9(5)) exempt from GST in respect of non-e-commerce supplies ——

The persons making inter-State supplies from Madhya Pradesh is compulsorily required to get registered under GST,———–

Mr. Chatpat, an agent of Lalji (P) Ltd. is making taxable supply of goods on behalf of Lalji (P) Ltd. Lalji (P) Ltd. is having aggregate turnover of Rs. 1.5 crore whereas Mr. Chatpat is having aggregate turnover of Rs. 18 lacs. Whether he is required to
take registration?

Section 24 of the CGST Act, 2017 requires certain categories of persons who would require compulsory registration irrespective of threshold limit of turnover for obtaining registration. Mr. A has following 4 business ideas in mind, which one of them would not
require him to obtain compulsory registration as per Section 24.

Which of the following persons is required to obtain compulsory registration?

Can a person apply for registration to pay tax u/s 10 for any of his business verticals at his choice?

The application shall be forwarded to the ——— who shall examine the application and the accompanying documents for GST registration.

The application for registration after being examined by the proper officer, if the same are found to be in order, approve the grant of registration to the applicant within ———-from the date of submission of application.