GST on Registration Renewal Fee, Goods and Services Tax - GST

[Ethirajan Parthasarathy]

As per Entry No.47 of notification no.12/2017, registration fee paid is exempt. Does this exemption is applicable only to first time payment or even registration renewal fee.

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

If the registration fee paid initially for particular period and on expiry of such period the registration is to be renewed on payment of a fee then such payment is also exempted from GST.

[KASTURI SETHI]

Exemption is available to renewal of registration also.

[CA Venkata prasad Pasupuleti]

Yes, it applies to both original registration and renewals also.

[KASTURI SETHI]

De facto, renewal fee is meant for original registration. You are getting the date extended of original registration.