The lockdown has not stopped business entities from getting new GST registrations. A new Statistics released by the GST Network (GSTN) says that over 10,000 entities registered themselves between 25th March 2020 and 3rd April 2020. Approximately, 20,273 registrations were processed during the period. These includes 10,077 cases of new registration, 3,377 core amendments, 3,784 cancellations by application, 1,966 cancellations suo moto and 1,069 cases of revocation. Similarly, 7,876 cases of refund were also processed during the period. These numbers are for 21 States and Union Territories (UTs).
As on 31st March 2020 , the total number of registered assessees stood at 1.23 crore. Under GST rules, businesses with a turnover above the prescribed threshold limit need to register mandatorily while those with a turnover below that can do so voluntarily. While Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand have opted for a threshold limit of ₹20 lakh, the other States/Union territory’s are up for ₹40 lakh.
For suppliers of services, the threshold limit is ₹10 lakh in Manipur, Mizoram, Nagaland and Tripura, and ₹20 lakh elsewhere. Taxpayers may opt for multiple registrations within a State/UT for multiple places of business located therein. Mandatory registration applies only to e-commerce operators who are required to collect tax at source.
The IT network said it has enabled 1,748 tax officers from 18 States/UTs to access their office network during the lockdown using VPN. This is in addition to the three hill States, which already connect to the GST system using VPN. The remote access is helping the officers avoid the backlog which was bound to have occurred if the cases had not been processed during the lockdown.