20 Jul 2017, 10:14 — 3 min read
For people involved in the supply of goods and services, it is very important to know whether you have to register under GST. The definition of 'supplier' as per CGST Act, 2017 is -- A 'supplier' in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.
The enrolment/ registration window at GST Portal has been re-opened from 25 June 2017 for taxpayers who could not enrol on the GST portal so far. Now the Provisional IDs issued to them need to be converted to GSTIN by submitting necessary documents within 3 months (i.e. latest by 22 Sept. 2017). Such taxpayers need not panic as they have been allowed another opportunity. Also, the taxpayers who had enrolled earlier but could not digitally sign the enrolment form also can now complete the process.
As per section 22 & 24 of CGST ACT, 2017 following kinds of suppliers shall be required to get registered:
Clarifications for the purpose of this section:
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Posted byVijay Kumar
Chartered accountancy firm in existence for 30 years Specialising in the areas of Taxation both Direct & Indirect ,Audits and Management Consultancy.
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