Question 31: Whether a Government Department, required to deduct tax at source, is liable to take registration as a normal taxpayer?
Answer: The Government Department is required to take registration as a normal taxpayer only if it makes a
taxable supply of goods and/or services and in such cases, the registration shall be obtained on the basis of PAN but
Bank account is not mandatory. However, if it is not making any taxable supply of goods and/or services, it is required to register only as a deductor of tax at source on the basis of TAN/PAN.
Related FAQ on GST
GST on Government Services : FAQs
150 GST FAQ’s Replied by Govt of India
GST Tweet -100 FAQs replied by Govt ; Compilation
GST Rates FAQs on queries of Various Sectors Clarified by Govt
GST FAQs on queries of Various Sectors : Issued by Govt
GST on Handicraft Sector : FAQ
GST on Drugs and Pharmaceuticals : FAQ
GST on Food Processing Industry : FAQ
FAQs on Composition Levy under GST ( India )
GSTIN / PAN and Invoice information in Shipping Bill
Bond or LUT along with Shipping Bill
Related Topic on GST
Topic | Click Link |
GST Acts | Central GST Act and States GST Acts |
GST Rules | GST Rules |
GST Forms | GST Forms |
GST Rates | GST Rates |
GST Notifications | GST Act Notifications |
GST Circulars | GST Circulars |
GST Judgments | GST Judgments |
GST Press Release | GST Press Release |
GST Books | Best Books on GST in India |
GST Commentary | Topic wise Commentary on GST Act of India |
GST You Tube Channel | TaxHeal You Tube Channel |
GST Online Course | Join GST online Course |
GST History | GST History and Background Material |