{"id":489,"date":"2017-10-31T10:13:27","date_gmt":"2017-10-31T10:13:27","guid":{"rendered":"http:\/\/fastlegal.in\/blog\/?p=489"},"modified":"2017-10-31T10:14:08","modified_gmt":"2017-10-31T10:14:08","slug":"gst-provisions-relating-to-government","status":"publish","type":"post","link":"https:\/\/fastlegal.co.in\/blog\/gst-registration\/gst-provisions-relating-to-government\/","title":{"rendered":"GST Provisions Relating To Government"},"content":{"rendered":"

Registration:<\/strong><\/p>\n

Liability for Registration in Government departments\/\u00a0 Local Authority-<\/strong><\/p>\n

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  1. If a person makes supply of goods or services or both more than 20 lakh in a financial year then he is liable for registration under GST Act.<\/li>\n
  2. Persons who are required to deduct tax at source (TDS) whether or not separately registered under GST Act are compulsorily\u00a0 liable for registration under GST Act.<\/li>\n<\/ol>\n

     <\/p>\n

    Information\/ Documents required for registration under GST Act :<\/strong><\/p>\n

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    1. Application in Form GST REG-01 in case mention at S.NO.-1 and in Form GST REG-07 in case mention at S.NO.-2.<\/li>\n
    2. PAN\/TAN as the case may be, E-mail, Mobile number<\/li>\n
    3. Authority letter- an officer authorized in this behalf<\/li>\n
    4. Digital signature of the authorized signatory<\/li>\n
    5. Photograph of CEO\/ person incharge \/ authorized signatory<\/li>\n
    6. Proof of constitution<\/li>\n
    7. Proof of principal place of business : electricity bill\/ rent receipt or rent deed in case of rental premises<\/li>\n
    8. Bank A\/C NUMBER- copy of first page of bank a\/c, cancelled cheque ( no bank a\/c is required for Government department)<\/li>\n
    9. Address of principle place of business with PIN code<\/li>\n
    10. Details of DDO\/ person responsible for deducting tax\/collecting tax\/ authorized signatory – name, fathers name, DOB, photo, mobile, e-mail, designation, PAN, Aadhar number, residential address etc<\/li>\n<\/ol>\n

      IN GST ACT DEFINITION OF A PERSON \u00a0INCLUDES \u00a0:`<\/strong><\/p>\n