commercialtax.gujarat.gov.in : Sign Up For Unregistered/ Supplier/ Consumer

Organisation : Gujarat Commercial Tax
Service Name : Sign Up For Unregistered / Supplier / Consumer
Applicable States/ UTs : Gujarat
Home Page : https://www.commercialtax.gujarat.gov.in/vatwebsite/home/home.jsp
Register Here : https://commercialtax.gujarat.gov.in/vatwebsite/home/home.jsp

Sign Up For Unregistered/ Supplier :

Please enter the below details,
1. Enter Unregistered Supplier/Consumer*

Related : Gujarat Commercial Tax Generate GST e-Way Bill : www.statusin.in/35102.html

2. Enter Address Line 1*
3. Enter Address Line 2
4. Enter Email Address 1* (e.g. abc [AT] xyz.com)
5. Enter Email Address 2
6. Enter Phone 1*

7. Enter Phone 2
8. State – Gujarat
9. Enter Password*
10. Confirm Password*
11. Enter Aadhar Card Number
12. Enter PAN (e.g. ABCDE9999X)

FAQs :
1. Which are the commodities proposed to be kept outside the purview of GST?
Alcohol for human consumption, Petroleum Products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel& Electricity.

2. What will be the status in respect of taxation of above commodities after introduction of GST?
The existing taxation system (VAT & Central Excise) will continue in respect of the above commodities.

2A. What will be status of Tobacco and Tobacco products under the GST regime?
Tobacco and tobacco products would be subject to GST. In addition, the Centre would have the power to levy Central Excise duty on these products.

3. What type of GST is proposed to be implemented?
It would be a dual GST with the Centre and States simultaneously levying it on a common tax base.

The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and that to be levied by the States would be called the State GST (SGST).

Similarly Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services.

4. Why is Dual GST required?
India is a federal country where both the Centre and the States have been assigned the powers to levy and collect taxes through appropriate legislation.

Both the levels of Government have distinct responsibilities to perform according to the division of powers prescribed in the Constitution for which they need to raise resources. A dual GST will, therefore, be in keeping with the Constitutional requirement of fiscal federalism.

5. Which authority will levy and administer GST?
Centre will levy and administer CGST & IGST while respective states will levy and administer SGST.

6. Why was the Constitution of India amended recently in the context of GST?
Currently, the fiscal powers between the Centre and the States are clearly demarcated in the Constitution with almost no overlap between the respective domains.

The Centre has the powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption,opium, narcotics etc.) while the States have the powers to levy tax on the sale of goods.

In the case of inter-State sales, the Centre has the power to levy a tax (the Central Sales Tax) but, the tax is collected and retained entirely by the States. As for services, it is the Centre alone that is empowered to levy service tax.

Introduction of the GST required amendments in the Constitution so as to simultaneously empower the Centre and the States to levy and collect this tax.

The Constitution of India has been amended by the Constitution (one hundredand first amendment) Act, 2016 recently for this purpose. Article 246A of the Constitution empowers the Centre and the States to levy and collect the GST.