As per Rule 118 of the CGST Rules, FORM GST TRAN-1 has to be filed within 90 days from the appointed date i.e, 1-July-2017 to avail the transitional input tax credit (VAT and Service Tax) for goods and services received after the appointed date but invoiced before the appointed date.
As per Rule 10 of the CGST Rules, if the application for registration is accepted by the GSTN, certificate of registration is issued in FORM GST REG-06 containing the principal place of business. The GSTIN issued will be of 15 digits to the applicant.
As per Rule 9 of the CGST Rules, if the applicant does not reply within the period of 7 working days or the tax officer is not satisfied with the reply/clarification given by the applicant, the application can be rejected and the same has to be communicated within 7 working days and the same will be communicated to the taxpayer electronically in FORM GST REG-05.
As per Rule 9 of the CGST Rules, the applicant who has applied for GST Registration has received the intimation in FORM GST REG-03, the applicant has to give the reply within 7 working days from the date of receipt of FORM GST REG-03 in FORM GST REG-04 electronically.
As per Rule – 9 of the CGST Rules, once the application for registration is filed and acknowledgement is issued, FORM GST REG-03 will be sent electronically to the applicant within 3 working days if there are any discrepancies in the application form. If no communication is received within 3 working days it is deemed to be accepted.
As per Rule 46 of CGST Rules 2017, in the case of inward supplies of reverse charge where the inward supplies are more than Rs 5,000 per day, a consolidated tax invoice can be issued at the end of the month for all such transactions during the month.