GST FAQ’s
What is GST? How does it work?
GST is one indirect tax for the whole nation, which will make India one unified common market. GST is a single tax on the supply of goods and services, right from the manufacturer to the consumer. Credits of input taxes paid at each stage will be available in the subsequent stage of value addition, which makes GST essentially a tax only on value addition at each stage. The final consumer will thus bear only the GST charged by the last dealer in the supply chain, with set-off benefits at all the previous stages.
Frequently Asked Questions about GST and Impact of GST in various sectors
I have multiple businesses in one state registered using the same PAN. Do I need to enroll each business separately with GST?
As one PAN allows one GST Registration in a State, you may register one business entity first. For the remaining business within the State please get in touch with your Jurisdictional Authority.
What is ISD Registration?
ISD stands for Input Service Distributor. An Input Service Distributor refers to a person who distributes credit, in respect of the tax invoices of the services received at the Head Office, to its branches where the services have been supplied actually. Tax invoice refers to the invoice issued under Section 23 of the Model Goods and Services Act.
If you are an existing ISD Taxpayer, you need to apply afresh in the GST Common Portal for the State in which you desire to seek registration. For that you need to inform your Central Jurisdictional Authority.
Do the Taxpayers need to enroll for all states in case of additional place of business in multiple States or only in one state where principal place of business is located?
Provisional ID is issued on the basis “State + PAN” combination. If a taxpayer is registered under earlier law in different states, the taxpayer has been issued provisional id for each state (where it is registered). In case of additional places of business located in multiple states and they have not been registered in earlier law, the taxpayer need to apply for registration afresh for those particular States under GST after the appointed date.
What should be entered in the commissioner-ate code field while completing the enrollment process of branch office? Can the Taxpayers use commissionerate code of head office?
For filling the Centre Jurisdiction field, Taxpayer has been provided with a reference/help link of the ACES website to guide him with the mapping of Commissionerate codes. It is based on the address of the Principal Place of Business in that State. If the Head office is situated in any other state, then the Centre Jurisdiction will be based on the Address of the Place of Business for which registration is sought.
What detail should be filled in the principal place of business tab while doing enrollment of branch office?
The details of the Place of Business in the State for which Registration is being sought should be filled in the Principal Place of Business tab.
For example: Head Office is in Delhi. Branch Office is in Mumbai. If registration is being applied for the State of Maharashtra (Provisional ID is issued for Maharashtra), then Address of Mumbai office will be filled in Principal Place of Business.
During enrollment procedure, it is observed that if the Taxpayers are enrolling for branch office then in business detail tab State of head office is auto-filled.
Kindly reconfirm the Provisional ID entered for enrollment. You might be entering wrong Provisional ID that is issued for some other state.
