Organisation : Commercial Taxes Department
Service Name : GST Un-Registered Person Registration
Applicable States/ UTs : Andhra Pradesh
Home Page : https://apct.gov.in/gstportal/GST_Portal/index.aspx#!
Register Here : https://apct.gov.in/gstportal/GST_Portal/Unregistered/UID_Generation.aspx#!
APCT Un-Registered Person Registration
Please enter the following details,
Related : Andhra Pradesh Commercial Taxes GST Tax Payer Registration : www.statusin.in/36111.html
1. Enter Aadhar Number
2. Enter PAN Number
3. Enter Name
4. Enter Building Name
5. Enter Building Number
6. Enter Floor No
7. Enter Street
8. Enter Locality
9. Enter PIN Code
10. Select District
11. Select Circle
12. Enter E-Mail
13. Enter Mobile Number
14. Enter Phone Number
15. Click on the Submit button
Refunds Under GST
Timely refund mechanism is essential in tax administration, as it facilitates trade through the release of blocked funds for working capital, expansion and modernisation of existing business.
Situations Leading to Refund Claims
The relevant date provision embodied in Section 54 of the CGST Act, 2017, provision contained in Section 77 of the CGST Act, 2017 and the requirement of submission of relevant documents as listed in Rule 1(2) of Refund Rules is an indicator of the various situations that may necessitate a refund claim.
A claim for refund may arise on account of :
1. Export of goods or services
2. Supplies to SEZs units and developers
3. Deemed exports
4. Refund of taxes on purchase made by UN or embassies etc.
5. Refund arising on account of judgment, decree, order or direction of the Appellate Authority, Appellate Tribunal or any court
6. Refund of accumulated Input Tax Credit on account of inverted duty structure
7. Finalisation of provisional assessment
8. Refund of pre-deposit
9. Excess payment due to mistake
Frequently Asked Questions
1. Can a person without GST registration claim ITC and collect tax?
No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.
2. What is the time limit for taking a Registration under GST?
A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules.
A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.
3. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 22 of the CGST/SGST Act.
4. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Yes. In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.