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Registration as deductor separately

Goods and Services Tax - Started By: - LAKSHMINARAYANAN TR - Dated:- 14-3-2018 Last Replied Date:- 16-3-2018 - Dear All Request your thoughts for one our client who is a Public Sector understaking has GSTIN as Taxpayer already, u/2 52 should they registere again as deductor on top of their GSTIN. Can they use existing GSTIN for both purposes i.e. filing GSTR 7 and 1,2,3? Kindly clairfy. Have a Nice day - Reply By KASTURI SETHI - The Reply = Separate registration for TCS is not required. Normal G .....

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rposes of this clause, factors that should be considered in determining whether goods or services are related include- the nature of the goods or services; the nature of the production processes; the type or class of customers for the goods or services; the methods used to distribute the goods or supply of services; and the nature of regulatory environment (wherever applicable), including banking, insurance, or public utilities; From above it is clear that if PSU is have different vertical then .....

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ce. - Reply By Alkesh Jani - The Reply = Sir, in my point of view you need to go for separate registration as you will not be able to file GSTR-1 and GSTR-7 with same GSTIN. - Reply By KASTURI SETHI - The Reply = Is deduction of TCS and TDS under GST Acts a supply of Service or Goods ? If not, why separate registrationm necessary ? ITC is to be taken by deductee and not deductor. - Reply By LAKSHMINARAYANAN TR - The Reply = Dear Sir Please refer clause vi and iX under section 24 of CGST Act, whe .....

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is TDS would add equally the same amount of registrations I guess. Can we register one deductor registration for pan india basis or should that also broken down at a state level? many thanks - Reply By rajkumar shukla - The Reply = Please see section 24 of cgst act.It states that...... notwithstanding anything contained in sub section1 of section 22, the following category of person shall be required to be registered under this act...(vi) persons who are required to deduct tax under section 51 w .....

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