9 An aggregator supplying goods under his own brand name What is the time limit

9 an aggregator supplying goods under his own brand

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(9) An aggregator supplying goods under his own brand name What is the time limit for the registration? Every Manufacturer or a Service provider or a dealer registered under Central Excise Act or under Service tax law or State Vat law will get automatic Pan based registration number without fresh application. In case of new dealer, he has to apply online for the registration within a specified period as stated below Sr. No Category Time Limit 1 A dealer crossing threshold limit as specified under GST Law [Rs 9 Lakhs or Rs 4 Lakhs] Within 30 days from crossing of such limit. 2 Other than 1 above Within thirty days from the date on which he becomes liable for registration 3 PROCEDURE FOR REGISTRATION AND CANCELATION
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How to apply for the registration under GST? Every person who wants to obtain a registration needs to apply for registration through Goods and Services Tax Network portal (GSTN Portal). In Case of fresh registration a person needs to follow following procedure A] Procedure for fresh registration under GST Application for Registration (1) A person needs to apply online for registration either through GSTN Portal or through Facilitation Center in such form along with such documents as may be prescribed. The application must be signed using digital signature. In absence of digital signature, taxpayer would have to send a signed copy of the summary extract of the submitted application form printed from the portal to a central processing center to be operated by GSTN. Confirmation Message (2) Once a completed application is submitted online, a message asking for confirmation will be sent through e-mail and SMS to the authorized signatory of the applicant. On receipt of such confirmation from the authorized signatory, Acknowledgement Number would be generated and intimated to the applicant. Verification of Filed Information (4) On receipt of the online application GSTN system shall carry out a preliminary verification of documents like CIN number, PAN Number, Adhar Number with various authorities through inter-portal connectivity. A copy of signed application along with the documents as stated above shall be sent to the GSTN portal. After primary verification GSTN portal shall forward such application to Central/State tax authorities for further verification. Central/state authorities shall within 3 working days verify the correctness of details as shown in the application and will communicate the same to the GSTN portal. If the details as filed by the applicant are correct, registration certificate shall be granted to the applicant. If registration is refused the reason for the same shall be communicated to the concerned person. However reasonable opportunity of being heard shall be given to the applicant (Section 19(8)) Grant of Registration Certificate (5) The Central/State authorities must respond on application to GSTN portal within 3 working days, either communicating approval or raising a query. In case non communication of approval or rejection,
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  • Spring '18
  • sai sekhar
  • Taxation in the United States, Registration

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