Q.  Is it necessary to provide Current  account no. for GST registration ? Portal is asking for account no and bank is asking for GST no

Ans.  Bank account details are required as per Table 17 of FORM GST REG-01, account may be saving account too.

Q.  What about GST for freelancers earn via google Adsense and facebook Do they take GST registration? Limit of 20 lakh applicable?

Ans. Yes it is required. For detail please refer to section 22-24 of  CGST Act, 2017.

Q.  If bank auctions bike and sell it for 20k then does it have to collect gst @askGSTech

Ans.  Yes, As per definition of Supply under section 7 of CGST  Act, 2017, Supply include disposal. Also look at the  definition of "agent" which includes an auctioneer.

Q.  Is tax paid on GTA service can be taken as ITC,  2. As GTA is 100% reverse charge, is it reqd. to  take registration from GTA service

Ans.  ITC for tax paid under GTA service can be availed. No,  registration for GTA is not required if it is only supplying  reverse charges supplies.

Q.  We deal only in exempted goods and the goods purchased from other state/ inter state.  Do we need to get registration ?

Ans.  No. registration is not required. Please refer section 23 (a) of  CGST Act , 2017

GST Registration: requirement for bank account details, freelancers, and reverse-charge supplies affects registration and ITC eligibility. Bank account details are required on the GST registration form and banks may seek GST numbers; freelancers supplying digital services must register under CGST thresholds; disposals by auctioneers constitute Supply and attract GST when applicable. GST paid on GTA services under reverse charge may be claimed as input tax credit, and a GTA whose only supplies are reverse-charge need not separately register. Dealers exclusively in exempt goods, including inter-state purchases of exempt goods, are not required to register when exemption conditions apply.