Refer Section 2(6) of CGST Act. Aggregate turnover does not include value of inward supplies on which tax is payable on reverse charge basis. |
New registration would be required as partnership firm would have new PAN.
He is liable to register if the aggregate turnover (all India) is more than 20 lacs (Rs. 10 lacs in Special Category States) or if he is engaged in inter-State supplies.
Provisional GSTIN (PID) should be converted into final GSTIN within 90 days. Yes, provisional GSTIN can be used till final GSTIN is issued. PID & final GSTIN would be same.
If the person is involved in 100% supply of goods which are not liable for GST, then no registration is required.
Not liable to tax means supplies which is not leviable to tax under the CGST/SGST/IGST Act. Please refer to definition under Section 2(78) of the CGST Act.
A supplier of service will have to register at the location from where he is supplying services.
Outward supplies on which tax is paid on reverse charge basis by the recipient will be included in the aggregate turnover of the supplier.
Exemption from registration has been provided to such suppliers who are making only those supplies on which recipient is liable to discharge GST under RCM.
If services are being provided from Nasik then registration is required to be taken only in Maharashtra and IGST to be paid on inter-state supplies.
A separate & new registration is required for ISD.
The same can be filled while filing FORM REG-26 for converting provisional ID to final registration.
This conversion may be done while filling FORM REG-26 for converting provisional ID to final registration.
GST is leviable only if aggregate turnover is more than 20 lacs. (Rs. 10 lacs in 11 special category States). For computing aggregate supplies turnover of all supplies made by you would be added.
A person dealing with 100% exempted supply is not liable to register irrespective of turnover.
There is no liability of registration if the person is dealing with 100% exempt supplies.
Yes, you would be treated as a normal taxable person.
Separate registration as tax deductor is required.
There will be only one registration per State for all activities. But, you have the option to be registered as a separate business vertical.
SEZs under same PAN in a state require one registration. Please see proviso to rule 8(1) of CGST Rules.