TaxTMI 
TaxTMI 
As per Entry No.47 of notification no.12/2017, registration fee paid is exempt. Does this exemption is applicable only to first time payment or even registration renewal fee.
GST on Registration Renewal Fee
10 Jan 2020 
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GST exemption on registration fees extends to renewal payments, treating renewal as an extension of original registration.
Entry No.47 of Notification No.12/2017 exempts the registration fee under GST, and that exemption extends to fees paid for renewal of an existing registration because the renewal fee operates as an extension of the original registration. (AI Summary)
Entry No.47 of Notification No.12/2017 exempts the registration fee under GST, and that exemption extends to fees paid for renewal of an existing registration because the renewal fee operates as an extension of the original registration. (AI Summary)