Voluntary registration under Sec 25(3):
AAllowed; person becomes subject to all GST provisions just like a person otherwise liable
BNot allowed
CAllowed but ITC is denied
DAllowed only for service suppliers
Answer & Solution
Correct answer: A. Allowed; person becomes subject to all GST provisions just like a person otherwise liable
1. Sec 25(3) — a person not liable to register MAY get himself registered voluntarily.
2. All provisions of the Act apply to a voluntarily registered person as if he were liable under Sec 22.
3. He can claim ITC subject to Sec 16/17/18 and must file all required returns.
_Source: ICAI BoS CA Final Paper 8, Ch 7 "Registration", §Sec 25(3)_
Related questions
Section 25(4) — establishments of a registered person in different States or with separateSec 24 — persons compulsorily required to register (regardless of turnover) include:Aadhaar authentication for registration is governed by:Cancellation of registration by APPLICATION of the registered person (Sec 29(1)) — applicaThreshold for registration for a person supplying SERVICES (or mixed) in normal States:Special-category States for Sec 22 reduced thresholds are:GSTIN structure (15 characters): the first 2 digits represent:Aggregate turnover for threshold purposes per Sec 2(6) INCLUDES: