Registration of Government Departments, local bodies, Government under GST as per Section 22(1) and Section 25(6) of the Kerala State Goods and Services Tax Act 2017.
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Mandatory GST registration: government departments and local bodies must obtain institutional PAN and register under GST promptly. Mandatory registration under the GST regime requires government departments, local bodies and other government institutions making taxable supplies to obtain an institutional PAN and apply for fresh GST registration under Section 22(1) and Section 25(6). The Drawing and Disbursing Officer must obtain a separate TDS registration based on a TAN for purposes of the TDS provisions.
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.
Mandatory GST registration: government departments and local bodies must obtain institutional PAN and register under GST promptly.
Mandatory registration under the GST regime requires government departments, local bodies and other government institutions making taxable supplies to obtain an institutional PAN and apply for fresh GST registration under Section 22(1) and Section 25(6). The Drawing and Disbursing Officer must obtain a separate TDS registration based on a TAN for purposes of the TDS provisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
