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        GST

        Advisory - Reg 07

        October 22, 2024

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        GST registration requirement: buyers of metal scrap must designate 'Metal Scrap Dealers' in the registration form to comply. Taxpayers buying metal scrap must, in Part B of Table 2 ('Constitution of Business') of GST REG-07, select Others and enter 'Metal Scrap Dealers' in the triggered text box as a mandatory designation, then complete and submit the remaining form fields on the common portal to meet the registration conditions set by the referenced central tax notification.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>GST registration requirement: buyers of metal scrap must designate 'Metal Scrap Dealers' in the registration form to comply.</h1> Taxpayers buying metal scrap must, in Part B of Table 2 ('Constitution of Business') of GST REG-07, select Others and enter 'Metal Scrap Dealers' in the triggered text box as a mandatory designation, then complete and submit the remaining form fields on the common portal to meet the registration conditions set by the referenced central tax notification.

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