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TMI BlogGST Update: Whether GST migration is mandatory for all existing dealers having turnover is less than threshold limit 20L/10L?X X X X Extracts X X X X X X X X Extracts X X X X ..... GST Update: Whether GST migration is mandatory for all existing dealers having turnover is less than threshold limit 20L/10L? - By: - NarendraKumar Thotamsetty - Goods and Services Tax - GST - Dated:- 15-12-2016 - - GST Update: Whether GST migration is mandatory for all existing dealers having turnover is less than threshold limit 20L/10L? The 101 Constitutional Amendment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods and Service Tax (GST) is only Constitution amendment with reference the Goods and Service Tax in the place of existing Indirect Tax Mechanism. The Final bill is yet be approved by the House of Parliament and respective State Legislature Assembly . In this regard the Government of India has initiated enrolment schedule for the GST and specified enrolment schedule as follows: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... States Start Date End Date Puducherry, Sikkim 08/11/2016 23/11/2016 Maharashtra, Goa, Daman and Diu, Dadra and Nagar Haveli, Chhattisgarh 14/11/2016 30/11/2016 Odisha, Jharkhand, Bihar, West Bengal, Madhya Pradesh, Assam, Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipura, Meghalaya, Nagaland, Arunachal Pradesh, Manipur, Mizoram 30/11/2016 15/12/2016 Uttar Pradesh, Jammu and Kashmir, Delhi, Chandigarh, Haryana, Punjab, Uttarakhand, Himachal Pradesh, Rajasthan 16/12/2016 31/12/2016 Kerala, Tamil Nadu, Karnataka, Telangana, Andhra Pradesh 01/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01/2017 15/01/2017 Enrolment of Taxpayers who are registered under Central Excise Act/ Service Tax Act but not registered under State VAT 01/01/2017 31/01/2017 Delta All Registrants (All Groups) 01/02/2017 20/03/2017 Now the question is whether GST Migration is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mandatory for all the existing Commercial Tax Registered dealers who registered under the State Commercial Tax Authority even if his turnover is less than the threshold limit and which is 20 Lakhs/10 Lakhs? My answer is Yes . Till the date only constitutional amendment has come into existence and the Final Bill is yet be approved the by House of Parliament and respective State Legislature As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sembly. Till the time it is only a draft law. All the Commercial Tax dealers obligated to enrol for the GST migration. As per my understanding there is no Exemption as far as now. One may be covered under Reverse Charge Mechanism with reference to procurement of services and Un-Registered Dealer Purchases should come within the ambit of Goods and Service Tax. Hence they need to enrol for GST migr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation without fail. Submitting the documents for the GST migration is not a conclusive evidence that the GSTN is mandatory. As per the existing Commercial Tax provisions, the dealer has to submit the information which is sought by the Commercial Tax Department without fail. With reference to the GST Migration, the data is required by the Commercial Tax Department is purely in relation to the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alers information such as constitution details of a dealers entity, premises details, directors details, authorised person details etc. Hence, it is obligation for the dealer to produce all the details which is sought by the Commercial Tax Department/Service Tax Department/ Excise Department without fail in order to avoid further penalty. - Reply By Ganeshan Kalyani as = Nice article . My ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question is if the law is only draft then whether the requirement of enrolment within the time limit prescribed by GSTN and not by the Statute would attract any kind of penalty . As you said that this is just provisional enrolment the procedure that the existing dealer has to carry out should also be lenient and not authoritative . Pls. share your view in this regard. Dated: 15-12-2016 Reply By ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandravijay Shah as = Un-Registered Dealers should come within the ambit of GST and hence, they need to enrol for GST migration without fail . : Unregistered Dealers do not have TIN under the VAT Act and hence, they cannot get Enrolled, despite desire to do so. It is a Non-Starter for them. Please give your feedback ASAP. Dated: 16-12-2016 Reply By CA.DILIP DOSHI as = 1.PL. RE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PLY WHETHER GST REGISTRATION MANDATORY FOR ALL EXISTING DEALERS HAVING TURNOVER LESS THAN THRESHOLD 20L. AND THEY ARE ALSO NOT COMING UNDER DEFINITION OF TAXABLE PERSONS UNDER DRAFT GST LAW. 2. IF ENROLEMENT IS MANDATORY THEN WHAT IS THE WAY OUT TO FILE SURRENDER OF PROVISIONAL REGISTRATION NUMBER BEFORE GST COMES IN 3. IT IS OK IF EXISTING DEALERS DONT MIAGRATE IF TURNOVER IS BELOW 20L Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11-2-2017 - Scholarly articles for knowledge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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