The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. Now the businessmen not only will include the taxable indigenous supply and exports but also will have to consist of exempt supplies for calculation of Aggregate Turnover which is compared with statutory threshold limit.As per Notification No six - Central Tax, the late for the filing of GSTR - 5A is Rs 25 per day in case of regular returns and in case of Nil returns is Rs 10 per Day.

Gst Registration In India...

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