GST registration requirement prevents unregistered persons from claiming input tax credit or collecting tax from customers. Persons lacking GST registration cannot collect GST from customers and are not entitled to claim input tax credit on GST paid; registration is a prerequisite for both collecting GST and availing input tax credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST registration requirement prevents unregistered persons from claiming input tax credit or collecting tax from customers.
Persons lacking GST registration cannot collect GST from customers and are not entitled to claim input tax credit on GST paid; registration is a prerequisite for both collecting GST and availing input tax credit.
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