rule 35 of cgst is registration mandatory

[nayaz shaik]

My query is from 18.07.22, stem cell banking service has been brought under GST ambit under Health Care Services. client have not registered under gst and not collected gst from 18.07.2022 to 31.01.2023. Now client want to pay gst, for for this I have applied Rule 35 of CGST Rules by including the gst portion in the turnover collected. But the department officials objecting that since registration is not done during that period. Rule 35 cannot be applied. pls clarify me that whether gst registration is mandatory for application of rule 35

AI Summary

GST Registration Not Required for Cum-Tax Benefits Under Rule 35 for Services Before Registration A discussion on a forum addresses whether GST registration is mandatory for applying Rule 35 of the CGST Rules. A user inquires about the applicability of Rule 35 for services provided from July 18, 2022, to January 31, 2023, without GST registration. The response clarifies that registration is not mandatory for claiming cum-tax benefits for the period before registration. The discussion includes references to Rule 35, Section 33 of the CGST Act, and relevant case law, indicating that non-registration does not prevent claiming cum-tax benefits if the collected amount is deemed inclusive of GST.