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True or False: Without registration under GST, a person can collect tax from customers. |
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True or False: Registration does not confer legal recognition as a supplier of goods or services. |
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What is one of the main advantages of taxpayer registration under the CGST Act, 2017? |
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Fill in the blank: Registration is prescribed under Chapter ___ of the CGST Act, 2017. |
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True or False: Input Tax Credit can only be claimed if the taxpayer is registered under GST. |
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According to Section 22 of the CGST Act, every supplier needs to get registered if their aggregate turnover exceeds ___ in most states. |
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True or False: All businesses with an aggregate turnover below ₹20 lakh must register for GST. |
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False. Small businesses with aggregate turnover below ₹20 lakh are not required to register but can do so voluntarily. |
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What is the time frame in which a person must apply for GST registration after becoming liable? |
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Fill in the blank: Casual taxable persons must apply for GST registration at least ___ days before starting their business. |
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True or False: A Permanent Account Number (PAN) is not required for GST registration. |
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What must registered persons do if there are changes in their registration information? |
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True or False: Registration under GST is issued within 15 days of application. |
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Cancellation of GST registration can occur if a business has been ___ or ___ for any reason. |
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True or False: A registered person can have their GST registration canceled without being given an opportunity to be heard. |
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False. The proper officer must provide an opportunity for the person to be heard before canceling their registration. |
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What is one condition that allows a proper officer to cancel a person's GST registration? |
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The registered person has violated the provisions of the Act or rules prescribed. |
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Fill in the blank: A person under the composition scheme must file returns for ___ consecutive tax periods to avoid cancellation of registration. |
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True or False: Even after cancellation of registration, a person is no longer liable to pay taxes for the period before the cancellation date. |
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False. The person remains liable to pay taxes and meet any obligations under the Act for the period before the cancellation date. |