Government entities unique identification for interstate purchases avoids GST registration requirement when no outward taxable supplies exist. Government authorities and PSUs that do not make outward taxable supplies but make inter state purchases are not liable to obtain GST registration; instead, respective state tax authorities will issue a unique identification number through the GST portal to those entities to address compliance for inter state procurement.
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.
Government entities unique identification for interstate purchases avoids GST registration requirement when no outward taxable supplies exist.
Government authorities and PSUs that do not make outward taxable supplies but make inter state purchases are not liable to obtain GST registration; instead, respective state tax authorities will issue a unique identification number through the GST portal to those entities to address compliance for inter state procurement.
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