Question 1

What is the DIR-3 KYC due date?

Accepted Answer

GST in Karnataka runs on the central framework. The state authority administers SGST and shares jurisdiction over registered persons with the central authority. Registration itself carries no state fee. Threshold: The central turnover thresholds apply. No Karnataka-specific registration threshold, exemption or procedural divergence was read at source. Fee basis: GST registration carries no government fee in any state, Karnataka included; it is applied for on the common national portal and granted without charge. Null here means 'no fee exists', not 'fee unknown'. Renewal: GST registration does not expire and is not renewed. A casual or non-resident taxable person's registration is time-limited and extendable, per the central rules. Deadline: Return due dates are set centrally and are not varied by Karnataka. Statute: The Karnataka Goods and Services Tax Act, 2017, read with the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 NOT IMPROVED THIS RUN; THE AUTHORITY IS CORRECT AND REACHABLE BUT NO DIVERGENCE EXISTS TO RECORD. gst.karnataka.gov.in returns HTTP 200 (230,053 bytes on igr, and the GST host renders likewise) and is confirmed as the successor to the dead ctax.kar.nic.in noted two runs ago. The gap in this record is a missing state-specific divergence, and the honest position after searching is that none was located - which is not the same as establishing that none exists. This record therefore asserts only two things: that the central framework governs, and that registration is free. It should NOT be read as a positive finding that Karnataka has issued no state-specific GST notifications. Note that Karnataka's genuinely state-specific tax on business presence is PROFESSION TAX under the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976, which is recorded under the professionalTax keys and is administered by this same Commercial Taxes Department - a client asking 'what is different about GST in Karnataka' is usually really asking about profession tax, and should be pointed there.

Question 2

Indirect tax — state specifics — West Bengal

Accepted Answer

GST in West Bengal runs on the central framework. State jurisdiction over a registered person sits with the Directorate of Commercial Taxes; registration itself is through the common national portal and carries no state fee. Threshold: The central turnover thresholds apply. No West Bengal-specific threshold, exemption or procedural divergence was read at source. Fee basis: GST registration carries no government fee in any state, West Bengal included; it is applied for on the common portal and granted without charge. There is therefore no amount to record, and null here means 'no fee exists', not 'fee unknown'. Renewal: GST registration does not expire and is not renewed. A casual taxable person's or non-resident taxable person's registration is time-limited and extendable, per the central rules. Deadline: Return due dates are set centrally and are not varied by West Bengal. Statute: The West Bengal Goods and Services Tax Act, 2017, read with the Central Goods and Services Tax Act, 2017 and the Integrated Goods and Services Tax Act, 2017 NO STATE-SPECIFIC DIVERGENCE ESTABLISHED, AND THE AUTHORITY'S SITE REMAINS UNREACHABLE. www.wbcomtax.gov.in and wbcomtax.gov.in both time out on TCP connect to port 443 (curl exit 28) on the second and final permitted attempt; gst.wb.gov.in failed DNS in earlier runs. The statute name is recorded from the West Bengal State Tax on Professions Act's own 2020 amendment text read on indiacode.gov.in, which refers to 'the West Bengal Goods and Services Tax Act, 2017' in defining taxable persons - so the Act's existence and exact title are corroborated, but nothing about registration procedure or any state-level variation was read. This record asserts only that the central framework governs and that registration is free; it should not be read as a positive finding that West Bengal has no state-specific notifications, only that none was reachable.

Question 3

Indirect tax — state specifics — Uttar Pradesh

Accepted Answer

Uttar Pradesh administers the state leg of GST through its Department of State Taxes, which publishes the state registration threshold and the dates its e-way bill regime took effect, and continues to tax petroleum products and liquor under the UPVAT Act, 2008. Threshold: From 01-04-2019 the registration limit under GST was increased from Rs 20 lakh to Rs 40 lakh. The national e-way bill for inter-state transportation was implemented from 01-04-2018 and the e-way bill for intra-state transportation from 15-04-2018. Petrol, diesel, crude oil, aircraft fuel, natural gas and liquor for human consumption are outside GST and are taxed under the UPVAT Act, 2008. Fee basis: No state-specific GST fee is levied; registration is through the central GST portal. Statute: Uttar Pradesh Goods and Services Tax Act, 2017; Uttar Pradesh Value Added Tax Act, 2008 (for goods outside GST) The previous session recorded comtax.up.gov.in as a DNS failure and comtax.up.nic.in as returning a bare title; comtax.up.nic.in's English sub-site under /gsthome/en/ serves full content and is what was read. Also read there: the department is structured into 20 Zones, 45 Ranges and 436 Sector offices, and is headed by a Commissioner under an Additional Chief Secretary. The Rs 40 lakh figure is the GST registration threshold, not a fee, so it is recorded in the threshold field rather than as an amount.

What is the DIR-3 KYC due date?

Indirect tax — state specifics — Karnataka

Indirect tax — state specifics — West Bengal

Indirect tax — state specifics — Uttar Pradesh

Indirect tax — state specifics — Arunachal Pradesh

People also ask