GST-FAQ on Registration-Non-registration, cancellation, rectification, double registration, separate registration

GST-FAQ on Registration-Non-registration, cancellation, rectification, double registration, separate registration for TDS

Question 1: What are offences and Penalty for non-registration of GST ? Was it Rs. 25000?

Answer: For amount of the penalty, refer to section 122(1)(xi)

Question 2: I have not applied for GST Registration. Transition from Service Tax was automatic. Suggest the way to cancel the registration.

Answer: Please refer to sub rule (4) of Rule 24 of CGST Rules, 2017 wherein application for cancellation of registration can be filed in FORM GST REG-29

Question 3 : I accidentally  validated GST registration through OTP though some information was not correct. Can I change it now?

Answer: Core field amendment in registration has also been available, now you can amend. Please refer Rule No. 19 of CGST Rules, 2017.

Question 4: Is there a separate GSTIN for TDS as a separate is required? Or the GSTIN remains same for both the registrations?

Answer:  Separate registration is there for TDS person . Please refer Rule No. 12 of CGST Rules, 2017.

Question 5: How to do double registration for different business verticals within same State?

Answer: Please refer Rule No. 11 of  of CGST Rules, 2017 for registration of Business Verticals.