GSTIN not mandatory for MSME Udyam Registration

08-Mar-2021 Admin 4 GSTIN, MSME, MSME Udyam Registration, Micro, Small, And Medium Enterprises, Goods And Services Tax, GST, CGST, 284 Views

The Ministry of Micro, Small, and Medium Enterprises (MSME) notified that GSTIN is not Mandatory for MSME Udyam Registration.

The Central Government amended in the notification of Government of India, Ministry of Micro, Small and Medium Enterprises number S.O. 2119 (E), dated the 26th June, 2020.

 In the said notification, in paragraph (5), after sub-paragraph (3), the “the exemption from the requirement of having GSTIN shall be as per the provisions of the Central Goods and Services Tax Act, 2017 (12 of 2017).” sub-paragraph shall be inserted.

In paragraph (6) the  “in case of any proprietorship enterprise not registered under any Act or rules of the Central Government or the State Government, the proprietor may use his or her PAN for registration of the enterprise in the Udyam Registration portal and for all other types of enterprises PAN shall be mandatory,” sub-paragraph shall be inserted.

The government has earlier provided that PAN and GSTIN  is Mandatory wef 31St March 2021 for MSME Udyam Registration has now relaxed the condition and provided that the exemption from the requirement of having GSTIN shall be as per the provisions of the Central Goods and Services Tax Act, 2017.

 

The Notification can be accessed at: http://egazette.nic.in/WriteReadData/2021/225669.pdf

 

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