9911796707
TMI BlogCasual taxable person in GSTX X X X Extracts X X X X X X X X Extracts X X X X ..... if their aggregate turnover crosses ₹ 20 Lakh (Rs. 10 lakh for in case of Special Category States, other than the State of Jammu and Kashmir.). A casual taxable person cannot exercise the option to pay tax under composition levy. He has to apply for registration at least five days prior to commencing his business in India. The specified handicraft goods are as under: Sr.No Products HSN Code 1 Leather articles (including bags, purses, saddlery, harness, garments) 4201, 4202, 4203 2 Carved wood products (including boxes, inlay work, cases, casks) 4415, 4416 3 Carved wood products (including table and kitchenware) 4419 4 Carved Wood Products 4420 5 Wood turning and lacquer ware 4421 6 Bamboo products [decorative and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration is sought. Registration: A casual taxable person has to apply for registration at least five days prior to the commencement of business. There is no special form to register as a casual taxable person. The normal FORM GST REG-01 which is used by other taxable persons can be used for obtaining registration by casual taxable person also. A casual taxable person, before applying for registration, should declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner. The Permanent Account Number shall be validated online by the common portal from the database maintained by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration. The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. In case the casual taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, before the end of the validity of registration granted to him. The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied in the corresponding entry in column (3) of the said Table, namely Sr.No. Quarter for which the details in FORM GSTR-1 are furnished Time period for furnishing the details in FORM GSTR-1 1 July - September, 2017 10th January, 2018 2 October - December, 2017 15th February, 2018 3 January - March, 2018 30th April, 2018 The special procedure or extension of the time limit for furnishing the details or return, as the case may be, under sub-section (2) of section 38 (GSTR-2) and sub-section (1) of section 39 (GSTR-3) of the Act, for the months of July, 2017 to March, 2018 shall be subsequently notified in the Official Gazette. Special Returns procedure for registered persons with turnover exceeding ₹ 1.5 Crore: The gove ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
