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TMI BlogAdvisory to trade for issues related to GST Migration and New Registrations.X X X X Extracts X X X X X X X X Extracts X X X X ..... t and registration process, some queries were raised by the trade. The resolution received for these queries from GSTN is brought to the notice of the trade through this circular. 1) Registration for SEZ units/Verticals of business on Same PAN. This office has received queries from trade enquiring about the procedure for Registration for SEZ units/ Verticals of business on the GST Portal. In this relation GSTN has informed that, there is no separate utility for this activity, the taxpayers can register their Business Verticals with same PAN through the existing New Registration link on GST Portal. Here taxpayers are expected to use different Mobile number and e-mail ID for each business vertical. [This have been done to maintain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Practitioners will be given separate username and password by the GST System for the purpose of login to the GST Common Portal. In many cases, this is not followed, E-mail address and mobile number of Tax Practitioners or their staff is provided for GST Enrollment or GST New registrations. Now this office has started receiving complaints from trade like (a) his earlier Tax Practitioner is not sharing communication received from GST Portal on that email or mobile number or (b) communications from GST Portal are sent to some unknown email id and mobile number or (c) in some cases, the mail id of the Tax Practitioner is not accessible due to non-availability of the Tax Practitioner. For the reasons mentioned in above paragraphs, trade ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on scheme, issue of bills of supply and Amendments: a) The Registration Certificates are being issued to the taxpayers who have already been issued Provisional ID for registration as well as to the new taxpayers. b) The option for opting for Composition Scheme has already been enabled on the GST Portal. Any person who has been granted PID and who opts for composition scheme, should submit an intimation of option in a prescribed form on GSTN on or before 21 st July, 2017. New taxpayers can also opt for composition scheme at the time of filing of registration form. c) The applicant for grant of new registration can issue a bill of supply for supplying goods or services during the period from the date of liability to obtain registr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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