TaxTMI 
TaxTMI 
SIR MUJHE ARN NO. MIL GYA H AB MUJHE AAGE KYA KRNA HOGA JISSE MERA REGISTRETION PURA HO JAYE
REGISTRETION
10 Aug 2017 
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GST provisional registration: provisional certificate follows ARN; interstate labour supply requires additional state registration and may attract IGST.
Receipt of an ARN initiates GST registration but applicants must await a provisional registration certificate, typically sent by email unless departmental delay or clarification is shown. Supply of labour by manpower or labour contractors is excluded from the Reverse Charge Mechanism under GST, so such supplies are outside RCM even if the supplier is registered as a civil contractor. Interstate labour supply requires an additional registration in the State of supply, linked to the original registration and resulting in IGST treatment; non-core registration fields may be amended online. (AI Summary)
Receipt of an ARN initiates GST registration but applicants must await a provisional registration certificate, typically sent by email unless departmental delay or clarification is shown. Supply of labour by manpower or labour contractors is excluded from the Reverse Charge Mechanism under GST, so such supplies are outside RCM even if the supplier is registered as a civil contractor. Interstate labour supply requires an additional registration in the State of supply, linked to the original registration and resulting in IGST treatment; non-core registration fields may be amended online. (AI Summary)