Comment and discuss with explanations the validity of the below statements with reference to provisions related to registration under GST law: (i)…

(a) (i) The statement is partially valid/not valid. Person who is engaged in supply of services only through ECO who is required to collect TCS under section 52 is required to obtain registration compulsorily. Exceptions: (i) Such persons having an aggregate turnover not exceeding 20lakh (10lakh in case of specified Special Category States) in a FY, are exempt from obtaining compulsory registration. (ii) Persons making notified supplies through an ECO. (ii) The statement is partially valid/not valid Physical verification of business premises for grant of registration under GST law is not required. However, if the proper officer is satisfied that physical verification is necessary after grant of registration, he may get verification of place of business done. In case of failure to undergo/opt for aadhaar authentication, where identified on the common portal based on data analysis and risk parameters, or where proper officer deems it necessary, physical verification is required to be conducted before the grant of registration. After verification, proper officer shall upload verification report along with other documents, including photographs, in the prescribed form within specified time. (iii) The statement is valid/partially valid. After the grant of registration, the registered person is allowed to furnish his bank account details: (i) within 30 days from date of grant of registration, or (ii) before furnishing (a) the details of outward supplies under section 37 OR (b) GSTR-1/using IFF whichever is earlier. However, this relaxation is not available to those granted registration as TDS deductor/TCS collector or suo-motu registration.