9911796707
TMI BlogAdvisory to trade for issues related to GST Migration and New Registrations.X X X X Extracts X X X X X X X X Extracts X X X X ..... raised by the trade. The resolution received for these queries from GSTN is brought to the notice of the trade through this circular. 1) Registration for SEZ units/Verticals of business on Same PAN. This office has received queries from trade enquiring about the procedure for Registration for SEZ units/ Verticals of business on the GST Portal. In this relation GSTN has informed that, there is no separate utility for this activity, the taxpayers can register their Business Verticals with same PAN through the existing New Registration link on GST Portal. Here taxpayers are expected to use different Mobile number and e-mail ID for each business vertical. [This have been done to maintain uniqueness of the numbers in the system as PAN and St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tem for the purpose of login to the GST Common Portal. In many cases, this is not followed, E-mail address and mobile number of Tax Practitioners or their staff is provided for GST Enrollment or GST New registrations. Now this office has started receiving complaints from trade like (a) his earlier Tax Practitioner is not sharing communication received from GST Portal on that email or mobile number or (b) communications from GST Portal are sent to some unknown email id and mobile number or (c) in some cases, the mail id of the Tax Practitioner is not accessible due to non-availability of the Tax Practitioner. For the reasons mentioned in above paragraphs, trade is facing difficulty in accessing the communication from GST Portal and for co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the taxpayers who have already been issued Provisional ID for registration as well as to the new taxpayers. b) The option for opting for Composition Scheme has already been enabled on the GST Portal. Any person who has been granted PID and who opts for composition scheme, should submit an intimation of option in a prescribed form on GSTN on or before 21st July, 2017. New taxpayers can also opt for composition scheme at the time of filing of registration form. c) The applicant for grant of new registration can issue a bill of supply for supplying goods or services during the period from the date of liability to obtain registration till date of issuance of the registration certificate, if he has applied for registration within thirty d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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