Since 1st July 2017, it has been mandatory for businessmen that they should register their businesses through GST registration and file monthly and annual GST returns on time so that the govt. can collect taxes from them and at the same time, these registered persons fulfil their tax obligations easily.

However, there are some questions that people mostly ask about GST as not everyone has complete knowledge of this complicated yet important work. Below, we have compiled some questions and answers which can help you know more about GST and why you should contact a professional for handling your GST returns and conducting a GST Audit.

Will there be a separate registration for a person having different businesses or offices?

If a person has only one business in one state, but he has more than one office, factory, go down, or branch in the same state, then he does not need to take separate registration for all these. (Read More: NAC- A Weapon Against Security Threats)

If a person has one business or more businesses, but he has an office, factory, go down, or branches in different states, then he will have to get registered in GST separately from all those states.

Example. If ABC Limited has one head office in Delhi and one branch in Rajasthan, then it will have to get registered from both places.

If a person does different business in any one state, then he can get registered separately for all of them (but it is not mandatory to register separately).

Change in GST Registration-

If there is any change in any information of the registered person, which was given at the time of registration in GST, then that registered person will have to inform the proper officer about it.

A proper officer can approve or reject the change in registration, but before rejecting it is necessary to allow the registered person to be heard by another officer.

When can the registration be cancelled in GST? 

Registration can also be cancelled in GST; it can be done in 2 ways –

• Based on the officer’s own decision or
• Application of cancellation by the registered person or by his successor on the death of the registered person.

GST registration can be cancelled–

• On the closure of business, transfer of business outright, amalgamation with any other entities or otherwise disposed of, or
• On a change in the constitution of the business, or
• The taxable person doesn’t need to get further registered in GST.

Documents that are required at the time of GST Registration-

• PAN card,
• Photographs of Proprietor/Partners/Trustees/Karta,
• Partnership Deed/Registration Certificate,
• Business’ Address proof (electricity bill, Lease/Rent agreement),
• Authorization in the prescribed format.

At CAC, a team of specialists assists businessmen in getting a GST no. by GST registration, filing GST returns, and conducting GST Audits responsibly and correctly.

As we all know that filing returns of GST and Income Tax are something that requires expertise, every business owner should contact experienced personnel of CAC.