State-specific compliance
GST Registration in Dadra & Nagar Haveli and Daman & Diu
How GST Registration applies to a business operating in Dadra & Nagar Haveli and Daman & Diu, with state-specific authority, citations and current deadlines.
Definition
GST Registration as it applies to businesses operating in Dadra & Nagar Haveli and Daman & Diu. Mandatory GST registration once aggregate turnover crosses the goods threshold (Rs 40 lakh general / Rs 20 lakh in special category states), or earlier if making interstate supplies of yarn/fabric.
- SourceCGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019 — Section 22 + Section 24gst.gov.in
What it means in practice
GST Registration is a central regulation that applies uniformly across India, including Dadra & Nagar Haveli and Daman & Diu. In Dadra & Nagar Haveli and Daman & Diu, the day-to-day administering authority and the office where filings are submitted will be the Dadra & Nagar Haveli and Daman & Diu State GST Department alongside the central jurisdictional CGST officer.
Yarn (HSN 5205–5207) and woven fabric (HSN 5208–5212) attract 5% GST; ITC accumulation is common for weavers — registration early avoids working capital lock-in.
- SourceCGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019 — Section 22 + Section 24gst.gov.in
Does GST Registration apply to your business in Dadra & Nagar Haveli and Daman & Diu?
Deadlines and penalty
Cadence: one_time
Penalty for default: Late registration attracts penalty of Rs 10,000 or tax due, whichever is higher; ineligibility to claim ITC on inputs in the unregistered period.
Citations
- SourceCGST Act, 2017 read with Notification No. 10/2019-Central Tax dated 7 March 2019 — Section 22 + Section 24gst.gov.in