Supply of goods or services is the taxable event under GST. In our blog on supply under GST, we have learnt about the activities which are considered as supply under GST. In this blog, let us understand the activities which are not supply under GST and hence, not taxable under GST.
 

Under GST, transport of goods should be accompanied by a ‘Tax Invoice’ or ‘Bill of Supply’. When a registered dealer supplies taxable goods, Tax Invoice should be issued and when the dealer supplies exempted goods, Bill of Supply is to be issued. A composition tax payer should issue a Bill of Supply for all supplies.
 
However, there can be scenarios when a person cannot issue a Tax Invoice or Bill of Supply for a supply. The scenarios of transport of goods without invoice are:

This post has been updated on 3 May 2017 to incorporate latest changes.
In the post titled Registered Dealer? Learn How to Transition to GST,  we discussed the essentials of GST registration, and the forms needed for existing dealer registration. In this post, we will understand the registration process for new business registrations.

Liability for Registration in GST

Region

Aggregate Turnover

This post has been updated on 29 May 2017 to incorporate latest changes.
In our previous posts, we discussed how you can transition to a GST Registered Dealer and how to apply for a new GST registration
Let us now understand how to:

• Amend your registration details
• Apply for cancellation of registration
• Revoke your registration if it is cancelled

Amending Your Registration Details

For businesses who are already registered under the previous taxation laws, the immediate actionable is to obtain a provisional GST registration; assess whether they are still liable to mandatorily register under GST – and accordingly, either migrate to GST registration or exercise the option to cancel the provisional registration.
However, if you are a new businesses or you were previously unregistered, but are now liable to register because of the prescribed threshold limits, the road ahead for you – is a new GST registration.

Businesses have to balance between managing their business and strive towards profitable venture. At the same time, caution and care is required towards compliance to various laws of the land. Over the past decade, with compliance in our country, though have taken the technology route, the amount of information to be furnished has increased. This naturally calls for dedicated time on the compliance front as they have a periodic deadline.

Once you have either migrated from your existing registration to GST registration, or applied for a new registration, you may feel the need to either amend some details, or cancel your registration altogether.
Here’s a quick overview of the 3 options to make changes to your GST registration details, and how to go about them:

Amendment of Registration
In case you want to amend any details of registration, you will need to keep the following points in mind:

Most of you would have received your 15 digit provisional ID or GSTIN (Goods and Services Tax Identification Number). Under GST, knowing your GSTIN format like the back of your hand is important. It will help you to ensure that your suppliers have quoted your GSTIN correctly in invoices to you, as your input credit is dependent on this. It will also help you to mention your GSTIN correctly in invoices to your customers, as their input credit is dependent on this.

This post has been updated as per the GST Council’s decision to exempt interstate service suppliers from mandatory registration.
Under GST, certain persons have to compulsorily register, irrespective of their turnover. This means that such persons should register even if their turnover does not cross the threshold limit of Rs. 10 Lakhs for special category states and Rs. 20 Lakhs for rest of India. These persons are:

Persons

Nature of activities

Persons making interstate supplies

In our previous blog, we have learnt about who is liable to pay tax on transportation service taken from a GTA and the eligibility of input credit on the tax paid. In this blog, we will understand whether a GTA and the recipient of transport services from a GTA should register under GST.
 

Registration for persons taking transportation service from a GTA
Persons who take transportation services from a GTA can be of 2 types: