Mandatory GST registration for government departments making taxable supplies; departments deducting tax must obtain registration and comply. Departments undertaking transactions that amount to taxable supplies (except activities specifically excluded under section 7(2)(b)) must obtain GST registration; those required to deduct tax at source under section 51 are compulsorily registrable under sections 22 and 24 and the Union Territory Act applies Central Act provisions mutatis mutandis. Departments registered under prior VAT or service tax laws must complete GST migration and obtain provisional IDs to comply with registration and withholding obligations.
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 for government departments making taxable supplies; departments deducting tax must obtain registration and comply.
Departments undertaking transactions that amount to taxable supplies (except activities specifically excluded under section 7(2)(b)) must obtain GST registration; those required to deduct tax at source under section 51 are compulsorily registrable under sections 22 and 24 and the Union Territory Act applies Central Act provisions mutatis mutandis. Departments registered under prior VAT or service tax laws must complete GST migration and obtain provisional IDs to comply with registration and withholding obligations.
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 
