Royal Services Ltd. is engaged in supply of taxable services only in Tamil Nadu. Its turnover crosses ₹20 lakhs on 1st June, 2020. It applies for registration under GST on 25th June, 2020 and gets registration certificat

CS Professional · Advanced Tax Laws and Practice · PYQS · June 2021
Royal Services Ltd. is engaged in supply of taxable services only in Tamil Nadu. Its turnover crosses ₹20 lakhs on 1st June, 2020. It applies for registration under GST on 25th June, 2020 and gets registration certificate on 2nd July, 2020. If it applies for registration on 10th July, 2020 and is given with registration certificate on 16th July, 2020, find the effective date of registration?

Answer & Explanation:

The effective date of registration is 16th July, 2020, i.e., the date of granting the certificate of registration as Royal Services Ltd. applies for registration after 30 days from the date of crossing the threshold turnover limit.

Topics: Central Goods and Services Tax Act, 2017 (CGST)

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