Registration of Service Tax under GST

[Guest]

We have a manufactured unit I Odisha sometimes we have to delivered service (other than supply) in different states. Please guide me the registration of service tax to be taken for different sates where service to be delivered.

[DR.MARIAPPAN GOVINDARAJAN]

The service tax is subsumed into GST. Therefore there is no separate registration for service tax. If the service provided is made more than one State you have to get registration for each State. If you are already registered with the Department you have to migrate to GST. Otherwise you have to register as per the procedure in the GST Rules.

[Guest]

Thanks you Sir for your prompt reply. We are already migrated to GST.I mean to say other than supply we have to supply (technical supervision job) in various public & private steel Industries in various state.So whether we have to apply for state wise service tax registration under GST (MGL) & its input set off mechanism (input billing).

[Ganeshan Kalyani]

As of now only migration of existing registered dealer is going on. So if you want to take registration in different states for the reason that you have operation in different, the department would provide date for registration.

[Ganeshan Kalyani]

Yes registration under GST is required to be obtained in each states from where you provide service or supply goods.

[MUKUND THAKKAR]

if frequency of service is not in volume, you have to obtain Temporary (casual taxpayer) under GST.

[Ganeshan Kalyani]

In my view casual tax payer have to pay tax in advance.

AI Summary

GST registration across states required for interstate services; migrate registrations or register as casual taxpayer with advance tax. GST registration is required in each State from which services are provided; pre-GST registrations must be migrated or new registrations obtained under GST. For occasional services in a State, a casual taxpayer registration may be used, with tax obligation payable in advance. Input tax credit and input billing follow GST rules and depend on the taxpayer's State-wise registration status.