GST MUMBAI MAHARASHTRA

Under the Goods and Services Tax (hereafter referred as GST) any business whose turnover exceeds Rs 20 lakh (Rs 10 lakh in case of northeast and hill states) has to register as an assessee. The process of registration is called GST registration in Mumbai, Maharashtra.

What is GST Mumbai Maharashtra ?

The Parliament passed the Goods and Services Tax Act on 29th March 2017. It came into effect on 1st July, 2017. GST Mumbai Maharashtra is a sole tax imposed on the supply of goods from its manufacturing stage to supply to the consumer. The last consumer will have to only bear the tax borne by the last dealer in the supply chain along with all set-off benefits at all the previous stages. GST has brought efficiency, neutrality and equitable distribution in indirect taxation sector. It is a comprehensive, multi-stage, destination-based tax which is levied on every value addition. It is often described as ‘one country, one market, and one tax’.

Multi-stage – GST Mumbai Maharashtra

  • Purchase of resources or raw materials for production.  
  • Production or manufacture of the product
  • Storage of finished products
  • Sale of the product to a wholesaler
  • Sale of the product to the retailer
  • Sale of the product to the consumer

Since GST is levied in all of the aforesaid stages so it becomes multi-stage.

Value Addition – GST Mumbai Maharashtra

Taking the example of a baker who makes cakes, he has to buy flour, sugar, eggs and other raw materials. The value of these resources increases when the sugar, flour, and eggs are mixed together and baked into cakes. The baker then sells the cakes to the warehouse agent. He packs the cakes and put labels on it. This is second addition to the value after which the warehouse agent sells them to the retailer. He invests in the marketing of the cakes and therefore, the value of the cakes is further increased. GST Mumbai Maharashtra is levied on all of the three value additions. In other words, it refers to the monetary value which gets added at every stage to attain the final sale of the product to the end customer.

Destination-Based – GST Mumbai Maharashtra

GST Mumbai Maharashtra is levied on consumption of a product or service. Thus, the manufacturing state is not entitled to collect GST. In case the manufacturing state has levied a tax, the requisite amount shall be transferred to the state of consumption via the Central government. For example, Pashmina shawls manufactured in Kashmir is sold to a consumer in Mumbai. Now since GST is levied at the point of consumption. So, the entire tax revenue raised shall go to Mumbai and not Kashmir.

At the central level, the following taxes will be covered :-

  1. Central excise duty
  2. Additional excise duty
  3. Service tax
  4. Additional customs duty
  5. Special additional duty of customs

Similarly, at the State level, the following taxes will be enveloped :-

  1. State Value Added Tax/Sales Tax
  2. Entertainment tax excluding the ones levied by the local bodies  
  3. A central sales tax levied by the Centre and collected by the State
  4. Octroi and entry tax
  5. Purchase tax
  6. Luxury tax
  7. Taxes on a lottery, betting, and gambling

The advantages of GST Mumbai Maharashtra are as follows :-

  1. The GST Mumbai Maharashtra system shall remove all sorts of economic distortions and establish a common national market.
  2. It shall bring transparency in the tax sector and reduce corruption.
  3. Equitable distribution of the burden of taxes.

 

What is the difference between a direct tax and indirect tax ?

Taxes can be classified on the basis of form, nature, aims, and methods of taxation. The most common and traditional method of classification is: direct and indirect taxes.

Direct taxes are those taxes that are levied on a person’s wealth and income. It is paid directly to the government and therefore, the burden of direct taxes cannot be shifted. It is progressive in nature meaning thereby, it increases as the income or wealth increases and vice versa. The paying capacity of the individual is the determinant of direct tax i.e., it is collected more from the rich and less from the poor people. Some of the common forms of direct taxes are as follows:-

  • Income Tax
  • Property Tax
  • Import and Export Duties
  • Corporation Tax (company’s profit)
  • Wealth Tax
  • Death duty
  • Capital gains Tax

A tax which is levied on the consumer of the goods and services is called an indirect tax. As the name suggests, it is paid indirectly to the government and therefore, the burden can be easily shifted to another person. Unlike direct taxes, indirect taxes are regressive in nature. As the number of tax increases, the demand for goods and services decreases and vice versa. It is levied equally on every person irrespective of the paying capacity of a person. Indirect taxes are regulated either by the Central Government or the State government. GST Mumbai Maharashtra is one such kind of indirect tax levied in the state of Maharashtra. Some common forms of indirect taxes are –

  • Sales Tax
  • VAT (Value Added Tax)
  • Service Tax
  • Excise Duty
  • Custom Duty

Other points of difference between a direct tax and indirect tax are :-

  • In case of direct taxes, the incidence and impact fall on the same person whereas in indirect taxes it falls on different persons.  
  • Evasion of taxes is possible in case of direct taxation only. There is no scope of evasion in case of indirect taxes since it is levied on the goods and services.
  • The burden of a direct tax is on Persons, i.e. Individual, HUF (Hindu Undivided Family), Company, Firm, etc.  On the other hand, consumption of goods and services feel the burden of an indirect tax.
  • Direct taxes are helpful in reducing inflation whereas indirect taxes catalyzes inflation.
  • Directs taxes are collected at the time of valuation of the assets or when the income is earned. To the contrary, indirect taxes are collected whenever a purchase, sale of goods or services takes place.
  • The burden of a direct tax is on the assessee as it is imposed and collected from him. Conversely, indirect tax is imposed on and collected from consumers of goods and services. However, the revenue collected from indirect taxes is deposited to the exchequer by the dealer of goods or provider of services.

What are the different types of GST Mumbai Maharashtra ?

GST Mumbai Maharashtra can mainly be divided into four broad categories:-

  1. Central Goods and Services Tax (CGST)
  2. State Goods and Services Tax (SGST)
  3. Integrated Goods and Services Tax (IGST)
  4. Union Territory Goods and Services Tax (UGST)

CGST implies GST which is levied by the Central Government of India on any transaction of goods and services taking place within a State. Along with SGST, it is also charged with every intrastate transaction. CGST has replaced all the following central taxes:-

  1. Service Tax
  2. Central Excise Duty
  3. CST
  4. Customs Duty
  5. SAD

Usually, the rate of CGST and SGST charges is equal. Both of them are levied on the base price of the product. For better understanding, let us consider an example,

Mukesh sells a T.V. to Abha (within the state). She has to pay two taxes- CGST and SGST. The rate of CGST and SGST is equal to 10%. So the final cost of T.V. after the levy of taxes becomes (10% Rs 20,000) Rs 24,000/-   

As already mentioned above, SGST is one of the two taxes levied on every intrastate transaction. SGST has to be levied by the manufacturing/selling state. Likewise, GST Mumbai Maharashtra is levied in the state of maharashtra on the products manufactured or sold there.  It replaces the following taxes at the state level:-

  1. VAT
  2. State Sales Tax
  3. Entertainment Tax
  4. Luxury Tax
  5. Entry Tax
  6. State Cesses and Surcharges

SGST is collected by the State government. Let’s understand it with an example.

Mukesh from Mumbai sells T.V. to Abha in U.P. She has to pay two taxes- CGST and SGST. The rate of CGST and SGST is equal to 10%. So the final cost of T.V. after the levy of taxes becomes (10% Rs 20,000) Rs 24,000/-  i.e., Rs. 2000/- as CGST and Rs. 2000/- as SGST. Rs. 2000/- as SGST shall be collected by the State government of Maharashtra.

Integrated GST refers to GST levied on interstate transactions of goods and services including imports. The tax is collected by the Central government but will further allocate it among the respective states. IGST ensures that a state has to rely upon the Union government to settle the interstate tax amounts and not other states.  For example,

Mukesh from Mumbai sells T.V. to Abha in U.P. It is prima facie an interstate transaction so IGST will be applicable here. Now if the IGST rate is 20% for T.V. So the amount paid as a tax would be Rs. 4000/- and the final cost of the T.V. is Rs. 24000/-.    

A tax applicable on transactions taking place in any of the five Union Territories of India, namely Andaman and Nicobar Islands, Dadra and Nagar Haveli, Chandigarh, Lakshadweep and Daman, and Diu is called Union Territory Goods and Services Tax. It is the second component of tax charged on transactions in Union territories after CGST.    

There was a need for separate GST for Union Territories because SGST cannot be made applicable to Union Territories without legislation on the subject matter. Since Delhi and Puducherry own legislatures, so SGST is applicable to them.

GST Registration in Mumbai Maharashtra

GST Mumbai Maharashtra law mandates registration of a number of persons {section 22 of CGST Act}.  Some of these persons are as follows:-

  • Persons involved in the inter-state supply of goods and, notwithstanding any threshold limit
  • Ordinary taxable persons, notwithstanding the threshold limit, specified
  • Those who have to compulsorily to pay tax under reverse charge
  • Non-resident taxable persons
  • Those who have been mandated  to deduct tax under section 37 (TDS)
  • Agents
  • Distributor of input services
  • E-commerce supply of goods and services excluding banded services
  • All e-commerce operator
  • Aggregator supplying service under his brand name or his trade name
  • Those suppliers who are liable to be registered where the aggregate turnover in a financial year of taxable supply of goods exceeds 9 lakhs.
  • Those suppliers who are liable to be registered where the aggregate turnover in a financial year of taxable supply of goods exceeds 4 lakhs for North East states including Sikkim.
  • Those who were already registered under the previous law subject to the last two preceding points.
  • Transferee in a case where business is transferred.

Section 23 of CGST Act enlists persons not required to be registered. They are : –

  1. Supplier of goods and services exempted from tax under the GST Act or the IGST Act;
  2. An agriculturist; and
  3. Such persons as may be notified from time to time

The term ‘aggregate turnover’ implies the aggregate value of all taxable and non-taxable supplies with the exemption of any supply and export of goods and/or services of a person with the same PAN requires to be computed at the national level. It excluded taxes under the CGST Act, SGST Act, and the IGST Act, as the case may be. However, it does not include the tax is levied on a reverse charge basis and the value of inward supplies.

The time limit for registration under the Act is thirty days from the date on which he becomes liable to registration. Any input service distributor already registered in the former law is not required to re-register subject to the procedure to be followed by it as prescribed. Some other key aspects of GST registration include:-

  • Separate registration for each business vertical
  • Voluntary registration is available
  • PAN number of a person applying for registration is mandatory
  • Non-resident may submit any other documents as prescribed in absence of PAN number

All the assesses on GST Mumbai Maharashtra registration are allotted one Unique Identity number. The Goods and Service Tax Registration Mumbai certificate hence issued shall remain in force for 90 days from the date of registration. It could be further extended to 90 days. Such assesses are obliged to deposit tax in advance based on estimated tax liability.

Section 20 of the CGST Act provides for amendment in the GST Mumbai Maharashtra registration certificate. The proper officer may either approve or reject amendments made to registration certificate basing on the information conveyed by the registrant or ascertained from him. The decision of the proper officer has to be communicated to the registrant within 15 working days from the date of receipt of an amendment application. It is pertinent to note that the approval of proper officer for amendment is required only for specific fields. For all other fields, submission of the registration application in the GST Mumbai Maharashtra common portal shall mark the amendment of the certificate of registration.

Any person who does not pay tax or short term payments shall have to pay a penalty at 10% on the standing tax amount with a minimum of Rs. 10,000. The penalty is harsher where the taxpayer deliberately evades taxes on 100% of the standing amount.         

What are the various types of rates in GST Mumbai Maharashtra ?

ITEMS TAX RATE
Vegetables unsuitable for immediate consumption but provisionally preserved Nil
Vegetables – cooked and uncooked Nil
Music Books Nil
Natural Cork 5%
Fly ash blocks 5%
Walking sticks 5%

 

Marble rubble 5%
Agglomerated cork 12%
Cork roughly squared or debugged 12%
Articles of Natural Cork 12%
Movie Tickets < or = Rs 100 12%
A premium on Third party insurance on Vehicles 12%
Accessories for Handicapped Mobility Vehicles 5%
Power banks 18%

 

Movie Tickets > Rs 100 28%
Video games and other sports items of HSN code 9504 18%
Retreated or used pneumatic Rubber Tyres 18%
Colour Television Sets with monitors up to “32 Inches” 18%
Digital and Video Camera recorders 18%
Pulleys, transmission shafts, cranks and gearboxes under HSN 8483 18%
Footwear 15-18%

 

Process of Online GST Registration in Maharashtra

The assesses can register using the online GST Mumbai Maharashtra portal either by themselves or with the help of a Facilitation Centre notified by the Commissioner.

Step 1: He will have to fill Form A of Form GST REG-01 by accessing the aforementioned portal.

Step 2: A temporary reference number will be generated on successful verification of the PAN, mobile number and e-mail and the same shall be communicated to the applicant.

Step 3: The applicant shall electronically submit Part B of FORM GST REG-01 using the reference number so generated. The application must have been signed or verified using the electronic verification code. Other documents as specified may also be submitted.

Step 4: The applicant has to enter the trade name, the constitution of the business, district, and sector, the Commissionerate code, Division code and Range code, Composition scheme (optional), date of commencement of business and the date on which liability to register with GST Mumbai Maharashtra arises.

Step 5: The applicant has to provide for details of the promoter of a business or directors of a company or proprietors of proprietorship as the case may be. The details of minimum 10 promoters or partners have to be submitted in the GST application in Maharashtra. Details include

  • Name, date of birth, address, mobile number, email id, gender etc
  • Designation
  • DIN of a promoter of Private Ltd. Company, Public Ltd. Company, Public sector undertaking, unlimited company and a foreign company registered in Mumbai, Maharashtra
  • Details of his citizenship
  • PAN and Aadhar number
  • Residential address
  • Photo

Step 6: Details of authorized signatory i.e., any person nominated by a promoter to file GST Mumbai Maharashtra returns and observe the requisite formalities. A promoter can also be an authorized signatory.

Step 7: The applicant will have to enter the details of the principle place of business. It is a place where primarily the business of the applicant is performed. It can be a place where books of accounts are kept or management is situated. For a company or LLP, principle place of business shall be the location of the registered office. Details such as address details, email id, telephone number with STD, mobile number, fax number with STD and nature of possession of premises is to be included.   

Step 8: Additional place of business, in case if any, can also be stated.

Step 9: HSN code for goods and SAC code for services of top five goods/services has to be stated in the GST Mumbai Maharashtra registration application.

Step 10: Details of bank account such as number of bank accounts, account number, IFSC code and type of account has to be furnished.

Step 11: On submission of the GST application in Maharashtra, an Application Registration Number is generated. The applicant can track the status of his application using the Application Registration Number.              

What are the major reasons for online registration of GST Mumbai Maharashtra ?

Section 10 of GST Act provides for registration of a taxpayer residing or having place of business in Mumbai with GST Mumbai Maharashtra with respect to composition scheme. The underlying principle of the composition scheme is to reduce to the utmost extent the burden of compliance for small taxpayers. Approximately, eight million taxpayers are expected to migrate from the current laws into the GST Mumbai Maharashtra regime but most of them will have a limited turnover. They may lack requisite resources and expertise to observe all the procedural formalities required under the GST Mumbai Maharashtra.

To cater to the interest of small taxpayers, the government has introduced the composition scheme. Under the scheme, registration of a taxpayer as a normal taxpayer whose turnover is below Rs 1.0 crore has been made optional. Instead, he may register the composition scheme and pay taxes on the supplies at a nominal rate. Howsoever, he cannot issue a tax invoice and cannot utilize the credit of input tax paid as a result thereof.

The advantages of registering under the Composition scheme of GST Mumbai Maharashtra are as follows :-

  • Limited Compliance: – Under this scheme, a taxpayer is obliged to furnish a quarterly return only. Therefore, he can focus on his business better without worrying about the maintenance of records. Moreover, simple compliance procedures also help in this aspect.
  • Limited Tax Liability: – The greatest advantage of getting registered under the composition scheme is that there is a nominal tax rate for such taxpayer under the GST Act.
  • High Liquidity: –  Another benefit of registering as a composition supplier under GST Mumbai Maharashtra is the availability of high fund in the business. A normal taxpayer has to pay output tax on his supplies at a standard rate. A credit of input is on hand only when an online return has been filed by his own supplier which shall reconcile with his own return. In this way, a large portion of his working capital always remains blocked as an input credit. In case of a supplier who is registered under the composition scheme, the liability for output shall be nominal and there is no need to bother about return filing by his supplier.
  • Level Playing Field: – No taxpayer, by registering under the composition scheme of GST Mumbai Maharashtra shall lose the competitive edge. Under the composition scheme, the profit margin of a supplier is greater than a large taxpayer, therefore, such suppliers can utilize the economies of scale of large enterprises much more efficiently. This is possible if they offer competitive prices and have dominion on the local market of supply. Hence, the composition scheme guarantees the interest of small suppliers involved in intrastate transactions. It also provides with a sustainable and competitive supply market.

Conclusively, it can be said that the composition scheme under GST Mumbai Maharashtra will definitely be a growth driver for small taxpayers. It refers to those taxpayers who carry out intrastate transactions rather than the import-export of goods. Where any such taxpayer gets involved in interstate transactions or import-export transaction then the benefit of composition scheme shall cease and it is mandated for him to get registered under GST Mumbai Maharashtra as a normal taxpayer instead of a composition supplier.

Other reasons for online registration under GST Mumbai Maharashtra can be : –

  • The supplier of goods and services shall be given due legal recognition.
  • On proper accounting of taxes paid on the input goods or services, the amount collected can be substantially utilized to GST due on goods and services or both of the business.  
  • The supplier shall be legally authorized to collect taxes from his purchasers and therefore forward the revenue raised from the supply of goods or services to the consumers.
  • It entitles the supplier to make interstate transactions without any restrictions.
  • GSTN is compulsory for taking certain government contracts. GSTN refers to a unique identification number that is obtained on completion of GST Mumbai Maharashtra registration in Maharashtra.   

Those businesses which voluntarily undertakes GST Mumbai Maharashtra registration online has the following advantages :-

  • Input tax credit
  • Interstate transactions with ease
  • Registration on e-commerce websites
  • Comparative greater competitive advantage

Benefits of Registration with GST Mumbai Maharashtra : –

For analyzing the benefits of GST Mumbai Maharashtra registration online, we need to divide the business entities into three groups.

 

  • Normal taxpayer

 

  1. Legal recognition as a supplier of goods and services.
  2. On proper accounting of taxes paid on the input goods or services, the amount collected can be substantially utilized to GST due on goods and services or both of the business.  
  3. Legal authorization to collect taxes from his purchasers and therefore forward the revenue raised from the supply of goods or services to consumers.
  4. For making an interstate sale without any checks.
  5. GST number is compulsory for taking certain government contracts.
  6. Avail any other benefit or privilege so prescribed under the GST Act or any other law.

 

 

  • Composition supplier

 

  • Limited compliance
  • Lesser tax liability
  • Higher working capital

 

 

Those businesses which voluntarily undertakes GST Mumbai Maharashtra registration online has the following advantages:-

 

  • Input tax credit
  • Interstate transactions with ease
  • Registration on e-commerce websites
  • Comparative greater competitive advantage

Documents required for registration under GST Mumbai Maharashtra : –

The documents required for registration under GST Mumbai Maharashtra are as follows: –

  1. PAN Card of the Applicant
  2. Identity, Address Proof, and Photographs
  3. Business Registration Document
  4. Address Proof for a place of Business
  5. Bank Account Proof
  6. Digital Signature

GST Mumbai Maharashtra registration is linked with the PAN of the business. Therefore, PAN must be obtained before making application for GST Mumbai Maharashtra registration. Passport, driving license, aadhaar card or voters identity card etc are valid identity proof. Similarly, for address proof passport, driving license, aadhaar card, voters identity card and ration card is accepted. The followings persons are supposed to submit the above-stated documents:-

  • Proprietor for Proprietary Concern
  • Managing/Authorized/Designated Partners for a Partnership Firm or LLP (personal details of all partners are to be submitted but photos of only ten partners including that of Managing Partner are to be submitted)
  • Karta for Hindu Undivided Family
  • Managing Director, Directors and the Authorised Person for a Company
  • Managing Trustee, Trustees and Authorised Person for Trust
  • Members of Managing Committee for Association of Persons or Body of Individuals  (personal details of all members are to be submitted but photos of only ten members including that of Chairman are to be submitted)
  • CEO or his equivalent  for Local Authority
  • CEO or his equivalent for Statutory Body
  • Persons in Charge for Others

It is mandatory for all types of entities to submit proof of business registration with the GST Mumbai Maharashtra with the exception of proprietorships. This is because the proprietor and proprietorship are deemed to be the same legal entity. For a partnership firm, the partnership deed; LLP or Company, incorporation certificate from MCA; and for any other kind of entities (society, trust, club, government department or body of individuals), a registration certificate has to be submitted. Address proof for all places of business so mentioned in the GST Mumbai Maharashtra registration application has to be provided. In addition to this, a scanned copy of the first page of bank passbook or the relevant page of a bank statement or scanned copy of a canceled cheque with the name of the entity, bank account details, IFSC, MICR, and other branch details have to be submitted. Every application made for GST Mumbai Maharashtra registration ought to be digitally signed with a Class 2 Digital Signature.

The following people can sign for registration GST Mumbai Maharashtra for the following entities : –

Applicant Entity
Proprietorship Proprietor
Partnership Managing/Authorized Partners
Undivided Hindu Family Karta
Private Limited Company Managing/ Whole time Directors
Public Limited Company Managing/ Whole time Directors
Society/Club/Trust/AOP Members of the Managing Committee
Government Department Person in charge
Public Sector Undertaking Managing/ Whole-time Director
Unlimited Company Managing/ Whole-time Director
Limited Liability Partnership Designated Partners
Local Authority Chief Executive Officer (CEO) or Equivalent
Statutory Body Chief Executive Officer (CEO) or Equivalent
Foreign Company The authorized person in Mumbai, Maharashtra
Foreign Limited Liability Partnership The authorized person in Mumbai, Maharashtra
Others Person in charge

 

What are the various advantages of getting a Registrations Certificate under GST Mumbai Maharashtra ?

The advantages of getting a Registrations Certificate under GST Mumbai Maharashtra are as follows:-

  1. Legal recognition as a supplier of goods and services.
  2. On proper accounting of taxes paid on the input goods or services, the amount collected can be substantially utilized to GST due on goods and services or both of the business.  
  3. Legal authorization to collect taxes from his purchasers and therefore forward the revenue raised from the supply of goods or services to consumers.
  4. For making an interstate sale without any constraint.
  5. GST number is compulsory for taking certain government contracts.
  6. Avail any other benefit or privilege so prescribed under the GST Act or any other law.

Those businesses which voluntarily undertakes GST Mumbai Maharashtra registration online has the following advantages :-

  • Input tax credit
  • Interstate transactions with ease
  • Registration on e-commerce websites
  • Comparative greater competitive advantage

Frequently Asked Questions about GST Mumbai Maharashtra Registration : –

 

What is GSTIN under GST Mumbai Maharashtra ?

 

GSTIN stands for GST Identification number. It is a unique 15 digit number given by the GST authorities so that all business of the assessee can be collected and correlated. It is a fundamental requirement for the purpose of identifying a business or compliance with the verification program.

 

Are hard copies of documents to be submitted ?

 

No, since the registration process is online under GST Mumbai Maharashtra, no hard copies are required to be submitted.

 

Whether an existing taxpayer registering a branch office in another state requires fresh registration ?

 

A fresh registration is required for every State. If the business is starting in Mumbai, registration under GST Mumbai Maharashtra is mandatory.

 

Whether it is mandatory for a franchisor company to register in each state wherever it’s outlet is located ?

 

No. It is not mandatory for a franchisor company to register in each state wherever it’s outlet is located.

 

Can a person with the same PAN number operate in two states ?

 

No. Every applicant will have to register separately for each state wherever his business operation is located and therefore, is liable to pay GST in accordance with section 19(1) of Model GST Law.

 

Whether the GST Mumbai Maharashtra registration application is rejected ?

 

Section 19(7) of Model GST Act provides that the concerned officer after due verification of the GST Mumbai Maharashtra registration application can reject it. However, there can be no rejection on the ground of Unique Identity Number unless a show cause notice is served upon him and has been given a reasonable opportunity to be heard.   

 

Is the registration granted to a person under GST Mumbai Maharashtra a temporary or permanent ?

 

The GST Mumbai Maharashtra registration in Maharashtra is permanent unless he voluntarily surrenders the registration or the registration is canceled, suspended or revoked.

 

Can the competent department via the proper officer suo-moto proceed with the GST Mumbai Maharashtra registration of a person under the MGL ?

 

U/s 19(5) of the Act, upon failure of a person to get registered under the Act, the proper officer can without causing prejudice to any action taken under the MGL or any other law for the time being in force in  Maharashtra register the person in the manner as prescribed.

 

Is it mandatory to have a Permanent Account Number (PAN) for registration under GST Mumbai Maharashtra ?

 

Yes. The provisions of the Income Tax mandates a person to have a Permanent Account Number for being eligible for the grant of online GST Mumbai Maharashtra registration u/s 19 of the GST Act. However, according to section 19(4A) of MGL, PAN is not compulsory for a non-resident taxable person for the grant of registration as may be prescribed.

 

Can a person voluntarily register himself under the GST Mumbai Maharashtra ?

 

According to section 19(3), though a person not liable to be registered under Schedule III can get registered himself and the provisions of the GST Act automatically applies to him.

 

Who is a Casual Taxable Person ?

 

Section 2(21) of the MGL defines ‘casual taxable person’. The term refers to a person who seldom undertakes transactions in a taxable territory where he has no such fixed place of business.

 

Who is a Non-Resident Taxable Person ?

 

Section 2(69) of the MGL defines ‘non-resident taxable person’. He is a person who resides outside the territory of Mumbai, Maharashtra and rarely undertakes the transaction in Mumbai, Maharashtra but has no fixed place of business in Mumbai, Maharashtra.

 

Is the GST Mumbai Maharashtra registration granted to a Casual Taxable Person and Non-Resident Taxable Person permanent ?

 

No. The certificate of GST Mumbai Maharashtra registration issued to a Taxable Person and Non-Resident Taxable Person is valid for a period of 90 days from the date the registration becomes effective. The proper officer may at the request of the person extend the validity period to further 90 days.

 

What will happen in case the GST Mumbai Maharashtra registration has been obtained by means of fraud, misrepresentation or suppression of material facts ?

 

The proper officer, under such circumstances, will cancel the GST Mumbai Maharashtra registration with retrospective effect as per section 21(3).

 

Can there be centralized GST Mumbai Maharashtra registration for services ? 

 

No. There is no provision for centralized GST Mumbai Maharashtra registration for services.

 

What is ISD ?

 

Section 2(56) of MGL defines Input Service Distributor as an office which receives tax invoices towards receipt of input services and thereafter distribute the credit proportionately among the supplier units.

 

Does ISD require separate GST Mumbai Maharashtra registration from the taxpayer registration ?

 

Yes. It is because ISD implies registration of the office which is altogether different from a normal taxpayer registration.

 

Is it possible to have multiple ISDs ?

 

Yes because a taxpayer may have different ISD for different offices.

The process of GST Registration in Maharashtra is quite simple. It is an online and so paperless process. GST Mumbai Maharashtra is providing these kinds of services to the traders and businessmen having place of business in Mumbai Maharashtra. For more detail visit GST Mumbai Maharashtra online portal.