Q.  What are offences and Penalty for non registration of GST? Was it 25000 Rs. ?

Ans.  For amount of penalty please refer section 122(1) (xi)

Q.  I haven't applied for GST registration.  Transition from Service Tax was automatic.  Suggest the way to cancel the registration ?

Ans.  Please refer to sub-rule (4) of Rule 24 of of CGST Rules, 2017 wherein application for cancellation can be filed tin FORM GST REG-29

Q.  Accidentally validated GST registration through OTP some information was not correct can I change it now ?

Ans.  Core field amendment in registration has also been available, now u can amend. Please refer Rule no. 19       of CGST Rules, 2017

Q.  is there a separate GSTIN for TDS as a separate registration is required? Or the GSTIN remains same for both registrations?

Ans.  Separate registration is there for TDS person, please refer Rule no. 12 of CGST Rules, 2017

Q.  How to do double registration for different business verticals within same state ?

Ans.  Please refer Rule No. 11 of CGST Rule, 2017 for registration of Business verticals.

GST registration requirements: remedies for cancellation, core-field amendment, and separate TDS and business-vertical registrations clarified. Penalty for failure to obtain GST registration is governed by the statutory penalty provision referenced in the GST rules. Cancellation of an inadvertently obtained registration is effectuated by application in Form GST REG-29 under the cancellation procedure. Core registration fields may be amended post registration through the core field amendment mechanism. Persons obligated to collect tax at source must obtain a separate TDS registration. Separate registrations are also required for different business verticals within the same state in accordance with the GST registration rules.