Registration under GST Law is crucial for identifying taxpayers and ensuring ___ compliance.

Tax

True or False: Without registration under GST, a person can collect tax from customers.

False; without registration, a person cannot collect tax from customers.

What unique number must a taxpayer obtain to collect tax under GST?

A unique Goods and Services Tax Identification Number (GSTIN).

Registration authorizes the taxpayer to collect tax and pass on ___ to purchasers.

Tax credit

True or False: Registration does not confer legal recognition as a supplier of goods or services.

False; registration confers legal recognition as a supplier.

Fill in the blanks: Taxpayers can claim Input Tax Credit and utilize it for ___ payments.

Tax

What is one of the main advantages of taxpayer registration under the CGST Act, 2017?

It ensures seamless flow of Input Tax Credit at the national level.

Fill in the blank: Registration is prescribed under Chapter ___ of the CGST Act, 2017.

VI

True or False: Input Tax Credit can only be claimed if the taxpayer is registered under GST.

True

What is the primary purpose of obtaining GST registration?

To collect tax on behalf of the government and avail Input Tax Credit.

According to Section 22 of the CGST Act, every supplier needs to get registered if their aggregate turnover exceeds ___ in most states.

₹20 lakh

True or False: All businesses with an aggregate turnover below ₹20 lakh must register for GST.

False. Small businesses with aggregate turnover below ₹20 lakh are not required to register but can do so voluntarily.

Persons not liable for GST registration include those supplying ___ goods or services exempt from tax.

Exempt

What is the time frame in which a person must apply for GST registration after becoming liable?

Within 30 days.

Fill in the blank: Casual taxable persons must apply for GST registration at least ___ days before starting their business.

5

True or False: A Permanent Account Number (PAN) is not required for GST registration.

False. A PAN is required for registration under GST.

What must registered persons do if there are changes in their registration information?

They must inform the proper officer within 15 days.

Fill in the blank: Each GST registration is treated as a distinct ___ for GST purposes.

Person

Name one category of persons that is required to take registration under GST.

Those making inter-State taxable supply.

True or False: Registration under GST is issued within 15 days of application.

False. Registration is issued within 7 days.

Cancellation of GST registration can occur if a business has been ___ or ___ for any reason.

Discontinued or fully transferred

True or False: A registered person can have their GST registration canceled without being given an opportunity to be heard.

False. The proper officer must provide an opportunity for the person to be heard before canceling their registration.

What is one condition that allows a proper officer to cancel a person's GST registration?

The registered person has violated the provisions of the Act or rules prescribed.

Fill in the blank: A person under the composition scheme must file returns for ___ consecutive tax periods to avoid cancellation of registration.

Three

True or False: Even after cancellation of registration, a person is no longer liable to pay taxes for the period before the cancellation date.

False. The person remains liable to pay taxes and meet any obligations under the Act for the period before the cancellation date.