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Multiple taxes are merged under the GST structure for example Excise, Entry Tax, Sales Tax, Service Tax, VAT etc. Earlier taxpayers were under the burden of complex tax structure and thus ultimately they were paying taxes over such tax, hence to simplify the Indirect Taxation system, GST is introduced. Government introduce this taxation system as One Nation, One Market, One Tax, hence it will lead to uniform taxation system all around the counry thus state wise different tax rates is no longer be the case. it will also boost the secnerio of ease of doing business in the country.
The process of registration is referred as GST registration under GST Act. GST registration is very important because it will enable you to avail various benefits that are available under the GST regime, Also, timely registration will help you to avoid any kind of interface with tax authorities. In simple words registratioin under GST as a normal taxpayer person is mandatory for every business entirty carrying out a taxable supply of goods or services and whose turnover exceeds the threshold limit of Rs. 20 lakh/ 10 Lakh as applicable for different states. A person without GST registration can neither collect GST from his customers/ Consumers/ Clients nor claim any input tax credit of GST paid by him on his purchases. Hence one of the most important benefit is to avail seamless input tax credit.
GST registration is Mandatory for:-
(Note: If turnover is of only exempted good /services which are exempt under GST, this clause does not apply.)
The following persons shall not be liable to registration
GST registration process is a online process through a online portal provided by Central Government of India. Government also appoint GSPs (GST Suvidha Providers) to help businesses with the registration process. Facilitation Center are also available for assisting taxpayers for getting registration under GST.
Registration process for getting GST Registration is quite simple and important steps are as Follow:-
(This Process will lasts for Three Days that means the officer has to either approve your request or submit all of his objections for further process and clarification.)
(In case no deficiency is communicated to the applicant by the tax authorities within three common working days, the registration shall be deemed to have been granted)
In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order.The applicant shall have the right to appeal against the decision of the Authority.
Section 27 of CGST Act provides for special provisions relating to casual taxable person and non-resident under GST. As per section 24 of CGST Act 2017, casual taxable person or a non-resident taxable person are liable to get registered under this act irrespective of the their total turnover. Further a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. Section 25.
Section 27 says that Casual/non-resident taxable person may obtain a temporary registration for a period of 90 days (extendable for additional 90 days).
A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.
Basic Documents required for GST registration:
Effective date of registration
Digitally Signed Application
Taxpayers would have the option to sign the submitted application using valid digital signatures or other alternative mechanisms. Further some specified taxpayers mandatorily have to sign digitally only, details are given in table below:-
|SR. No.||Type of Applicant||Type of Signature required|
|1||Private Limited Company, Public Limited Company, Public Sector Undertaking, Unlimited Company, Limited Liability Partnership, Foreign Company, Foreign Limited Liability Partnership
|Digital Signature Certificate (DSC)- Class-2 and above|
|2||Other than above
|Digital Signature Certificate class 2 and above e-Signature or any other mode as may be notified|
Further Amendments to the Registration Certificate is permissible
As per Section 28 Every registered person and a person to whom a Unique Identity Number has been assigned shall inform the proper officer of any changes in the information furnished at the time of registration or subsequent thereto, in such form and manner and within such period as may be prescribed. The proper officer may, on the basis of information furnished or as ascertained by him, approve or reject amendments in the registration particulars in such manner and within such period as may be prescribed.
Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed, Provided further that the proper officer shall not reject the application for amendment in the registration particulars without giving the person an opportunity of being heard.
Cancellation OF GST Registration
The proper officer may, either on his own motion or on an application filed by the registered person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where,–
(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of;
(b) there is any change in the constitution of the business;
(c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.
Further the registration may be cancelled with retrospective effect by the proper officer in following cases:
(a) registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed;
(b) registered person paying tax under section 10 (Composite Scheme) has not furnished returns for three consecutive tax periods, and other registered person, has not furnished returns for a continuous period of six months;
(d) any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration;
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts: Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.
The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation for any period prior to the date of cancellation.
The cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under this Act.
Important forms Related with GST Registration:
Various forms pertaining to registration and its cancellation as provided under the GST law are given in table below:-
|Registration Under GST|
|1.||GST REG-01||Application for Registration (Other than a non-resident taxable person, a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, a person required to deduct tax at source under section 51 and a person required to collect tax at source under section 52))|
|3.||GST REG-03||Notice for Seeking Additional Information / Clarification / Documents relating to Application for Registration / Amendment / Cancellation|
|4.||GST REG-04||Clarification /additional information/ document for Registration / Amendment / Cancellation|
|5.||GST REG-05||Order of Rejection of Application for Registration/ Amendment / Cancellation|
|6.||GST REG-06||Registration Certificate|
|Application for Registration of Non Resident Taxable Person|
|1.||GST REG-09||Application for Registration of Non Resident Taxable Person|
|Cancellation Of Registration|
|1.||GST REG-16||Application for Cancellation of Registration
|2.||GST REG-17||Show Cause Notice for Cancellation of Registration|
|3.||GST REG-18||Reply to the Show Cause Notice issued for Cancellation|
|4.||GST REG-19||Order for Cancellation of Registration|
|5.||GST REG-20||Order for dropping the proceedings for cancellation of registration|
|6.||GST REG-21||Application for Revocation of Cancellation of Registration|
|7.||GST REG-22||Order for revocation of cancellation of registration|