Taxation · Goods and Services Tax
Which of the following statements is INCORRECT regarding the features of registration under the Goods and Services Tax (GST) in India?
- 1The registration in GST is PAN-based.
- 2A person registered in one State is automatically considered a 'registered person' outside that State for all legal operations.✓
- 3A supplier has to register in each of such States or Union Territories from where he effects supply.
- 4The registration in GST is state-specific.
Correct answer
A person registered in one State is automatically considered a 'registered person' outside that State for all legal operations.
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