Q. 527 Please clarify if a proprietor engaged in trading of rugs and carpets joins an professional institute for post-graduation programme; then whether GST charged by such institution on its fees invoice would be eligible for input?

Ans. Yes, provided it should not fall under the blocked list mentioned in section 17(5) of the CGST Act.

Q. 526 Can we take multiple GST registration in same District ( same state ) for different Trading Items at the same place of Business ?

Ans. GST registration is PAN based, you can add places into additional places of business.

Q. 525 The GST registered proprietor died and his son got a new GST Regn. Now the query is that there is not ITC in the credit ledger to be transferred to new GST number of his son and therefore ITC-02 form could not be filed as ITC to be transferred is nil and now how the intimation of transfer of business is to be made to the Proper GST officer?

Ans. While taking new registration under GST, it asks for such details. Furthermore, you are required to cancel the earlier GST registration in Form GSTR-10, then intimate the proper officer.