*FAQ:1*

FAQ-1: In case of proprietorship firms proof of constitution of business is registration certificate (RC). Authorities i.e. DVAT-06 in case of Delhi VAT. What will happen to those cases where original RC not issued by Government?

*Ans:* As suggested to DVAT Department they should make it possible to upload original RC of dealers on their dashboard.So that dealers can upload this RC immediately to GSTN portal.

In our opinion dealers must approach his ward VATO for immediate resolution of this issue.

*FAQ:* 2

FAQ-2: suppose a dealer having 2 proprietorship firms on one pan, whether 2 separate registrations can be obtained in this case under GST or single registration will be given?

*Ans:* In GST registration will be PAN specific i.e. one PAN one registration in a particular State but in case of business verticals as defined in section 2(18) of revised model GST law separate registration may be obtained.
“Business vertical” means a distinguishable component of an enterprise that is engaged in supplying an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business verticals;
Further section 23 of revised model GST law says notwithstanding anything contained in sub-section (1), a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.

Thus a proprietor can take more than one registration only if it falls under the definition of business vertical.

*FAQ:3*

FAQ-3: I am a dealer registered under Delhi VAT and also having additional place of business in other States like U.P and Haryana.

At the time of filing migrations form for Delhi whether all the additional places across the country will be reported or only for Delhi is to be given?

*Ans:* In our opinion under GST registration will be State specific. Hence the additional place of business in other States will not be required to reported. These places will be given at the time of filing migration form of those specific States.

*FAQ:* 4

FAQ-4: what will happen if I am liable for registration under existing vat/service tax/excise but not required to obtain under GST? Whether migration form is required to be submitted by us or not?

*Ans:* In our opinion and as provided in proposed section 166 of revised model GST law. Every registered person shall be issued a provisional registration certificate provided he has a valid PAN.

This section typically not prescribes any type of compliance before the appointed day to get the provisional registration under GST.

But practically as per GSTN mandate some documents is mandatory to submit before the appointed day. Only after that the provisional registration will be done on appointed day.

In our opinion if you are not liable for registration under GST (also keep in mind schedule V).

Do not file migration form and simply exit from existing applicable statute.

*FAQ: 5*

FAQ-5: whether digital signature is compulsory for filing GST migration form on GSTN portal?

*Ans:* as per FAQ issued by GSTN digital signature is mandatory for private companies, public, foreign and LLP. In other cases form can be signed with e-signature based on Aadhar OTP. But your mobile number should be registered with UIDAI.

But as confirmed by GSTN help desk Aadhar based signature is not enabled as of now. Hence DSC becomes the only option.

By Vinod Kaushik FCA