Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

AMENDMENT OF REGISTRATION IN NON CORE FIELD

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... AMENDMENT OF REGISTRATION IN NON CORE FIELD
Query (Issue) Started By: - SURYAKANT MITHBAVKAR Dated:- 14-4-2022 Last Reply Date:- 24-4-2022 Goods and Services Tax - GST
Got 6 Replies
GST
We are manufactures of Pharmaceutical Machinery & Equipments. While obtaining GST registration we have mentioned HSN Code as 84223000,84229090,84798200, 84193900 and 84199090 (Top 5 Commodities). Apart .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from top five commodities we have to deal with additional HSN Code 85221000 and 85229090. However registration system allows only top five commodities. Can we supply the commodities having HSN Code as 85221000 and 85229090 mentioned above without registering on GST Portal . Reply By KASTURI SETHI: The Reply: You should amend registration application now. You must add Chapter 85 in non-core fie .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ld and delete one commodity/sub-heading no. of Chapter 84. Another way for safe measure is to select top 5 chapters instead of 5 sub-heading nos of one chapter.. After doing this amendment, if any item pertaining to any chapter not mentioned is supplied by you, there is no risk at all as the requirement of TOP Five Commodities stands fulfilled. Reply By KASTURI SETHI: The Reply: Once you are r .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... egistered with GST department, you are registered for all goods (mentioned in per Customs Tariff Act as made applicable to GST Acts) and all services (Chapter 99) except registration for the purpose of TDS and TCS. However, top 5 commodities and top 5 Services are to be mentioned specifically. Reply By PAWAN KUMAR: The Reply: Dear sir, please make an request letter along with your GSTIN Certifi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cate copy and mention the other products which are separate from the already added on GSTIN. By the letter copy you can inform GST officer that already there are 5 goods added but some other goods are want to add in GSTIN but GST portal does not allow. make list of the products and submit as per my view. Reply By Ganeshan Kalyani: The Reply: I agree with the view of expert. Reply By Shilpi Jain .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : The Reply: There is no requirement of any prior intimation to the department regarding the HSN of the prodcust being dealt with. In such a scneario, in case the new HSNs are one of the top 5, then suggest to amend registration within 15 days of becoming so. Else no amendment required i.e. if these new HSNs are not top 5, no amendment or intimation required to department. Reply By Ganeshan Kal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... yani: The Reply: I agree with the views of the experts.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates