Dear Taxpayer,

GSTN has introduced an update to facilitate the registration compliance for buyers of metal scrap through form GST REG-07. This update follows the new GST provisions for metal scrap buyers as outlined in the advisory issued on October 13.
Taxpayers in this category are required to select "Others" in Part B of Table 2 under the "Constitution of Business" section. A text box will appear where the taxpayer must enter “Metal Scrap Dealers.” This entry is mandatory for those selecting the "Others" option. Once this is completed, the remaining details in form GST REG-07 should be filled and submitted on the common portal to meet the registration requirements as per Notification No. 25/2024 - Central Tax, dated October 9, 2024.
Please click here for more details.

Thanking You,
Team GSTN

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.