Provisional ID under GST, Goods and Services Tax - GST

[chetan jadhav]

A person was registered under service tax regime. His turnover never crossed Rs 20 lacs in service tax as well as GST regime thereafter.

He was alloted Provisional ID by service tax department but he did not migrate to GST. GSTIN Status as per GST portal as on date for provisional registartion granted is "Not Migrated".

Thereafter he took registartion in Year 2021 and continued therefater.

Query is -

1. What would be his status for period July 2017 to 2021 - ( IMHO, he is unregistered person during this period as he never migrated to GST)

2. Weather he is liable for tax during the above period (IMHO - He is not liable to tax as he was unregistered during the period and his tunover was less than Rs 20 Lacs)

Kindly advise.

Regards,

Posts / Replies

[Padmanathan Kollengode]

Learned Kasturi sir,

I generally refrain from quoting/ relying on Case Laws and AAR/AAAR rulings unless they are directly on an issue. Even in such scenarios, I only urge the querist to take cues from the judgements as many a times Judgements in GST are fact specific and in personam. (Many of the judges explicitly state this as well in their judgement). I usually rely on judgements only where question of law is has been addressed and where Principles of natural justice has been violated.

I refrain from making any reference to "authority" because I do not find any case-law directly addressing this point.

I have also explained to the best of my ability, my views on the query, replying on the applicable provision in law.

[KASTURI SETHI]

Sh. Padmanathan Kollengode Ji,

Yes. You are absolutely right. Otherwise also original thoughts should not be clouted by the decisions of ANY court. The virtue of originality makes one unique. Without the element of originality, we are lost in the crowd.

[KASTURI SETHI]

Sh.Amit Agrawal Ji,

W.r.t. your response at serial no.25 above, I am indebted to you for your continued concerted efforts to arrive at crystal clear picture in the interest of all. Your hard work is peerless.