CA Intermediate · Taxation · Registration
Mehta & Sons, a regular taxable person in Surat, wants to get registered voluntarily although its turnover is below the threshold. Which statement is correct under the CGST Act, 2017?
Voluntary registration is permitted for a person below the threshold, and once registered, the person is treated like any other registered person and must comply with all provisions, including filing returns and paying tax, regardless of turnover.
- AVoluntary registration is allowed, and once registered the person is subject to all the provisions applicable to a registered personCorrect
- BVoluntary registration is not permitted for a person below the threshold
- CVoluntary registration is allowed, but the person need not file returns until turnover crosses the threshold
- DVoluntary registration is allowed only after obtaining approval of the Commissioner after one year of operation
Explanation
A person not liable to register may obtain registration voluntarily. After obtaining it, he is bound by all provisions of the Act applicable to a registered person, including returns, tax payment and compliance. Option C is wrong because there is no exemption from compliance.
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