Registration under GST- Provisions and applicability

Explanation.- Aggregate turnover does not include the value of inward supplies on which  tax is payable by a person on reverse charge basis under sub-section (3) of Section 8 and the value of inward supplies.

Explanation: Factors that should be considered in determining whether products or  services are related include:

(a) the nature of the products or services

(b) the nature of the production processes

(c) the type or class of customers for the products or services

(d) the methods used to distribute the products or provide the services

(e) if applicable, the nature of the regulatory environment, for example, banking, insurance, or public utilities

whether as principal, agent or in any other capacity, in a taxable territory where he has  no fixed place of business;

• Every supplier who makes a taxable supply having aggregate turnover more than Rs.10 Lacs for Special Category States

• Aggregate turnover shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals

• Supply of goods, after completion of job-work shall not be included in the aggregate turnover of the registered job worker

• Every person who is registered on the day immediately preceding the appointed day

• No registration required if goods / services are wholly exempt / not liable to tax

• No registration required by an agriculturist, for the purpose of agriculture

• The transferee, or the successor upon transfer of business as a Going Concern

• The transferee in a case of transfer on account of amalgamation or de-merger of two or more companies by an order of a High Court

• Any person may voluntarily get himself registered

• casual taxable persons & non-resident taxable persons

• persons who are required to pay tax under reverse charge

• persons who are required to deduct tax

• persons who are required to collect tax

• persons who supply goods and / or services on behalf of other registered taxable persons whether as an agent or otherwise

• Input Service Distributor

• persons who supply goods through electronic commerce operator who is required to collect tax (other than on which electronic commerce operator is required to pay tax)

• every Electronic Commerce Operator

• every person supplying online information and database access, or retrieval services from a place outside India to a person in India, other than a registered taxable person

• such other person or class of persons notified by the Central Government or a State Government on the recommendations of the Council

• All separately registered business verticals shall pay tax on supply of goods and / or services made to another registered business vertical and issue a tax invoice for such supply.

• Procedure of verification and registration in line with other registrations

• Temporary identification number will be issued which can be used for depositing the advance tax

• The certificate of registration can be extended subject to advance deposit of tax for the period of extension and submission of application electronically for extension.

• Submit application electronically

• Unique Identity Number will be allotted with 3 working days

• Non-Resident / Casual Taxable Person to apply for registration at least five days prior to commencement of the business.

• PAN / TAN required for registration – however other document may be sufficient for non-resident taxable person

• If person fails to register, officer may proceed to register

• Registration or an Unique Identity Number shall be deemed to have been granted if no deficiency is communicated

• Any rejection of application for registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be rejection in other

• PAN / Mobile number / Email address is mandatory for registration – validation of PAN online / Validation of mobile and email id through OTP passwords to respective accounts

• Online application reference number will be generated based on which application can be done electronically along with information / documents

• Query / clarification needs to be called for within 3 days of submission of application

• Registration to be issued within 3 common working days from the date of submission of application, or within 7 common working days from the date of receipt of clarification, information or documents furnished

• Physical verification of business premises may be done after issue of registration certificate in some cases

• Registration effective from the date on which the person becomes liable to registration where the application for registration has been submitted within 30 days from such date or if beyond 30 days, the date of registration will be date of grant of registration

• Application to be made electronically within 15 days of the change along with documents

• I f change relates to the Name of Business, Principal Place of Business, and details of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration under section 21, approval for amendment is required

• If change relates to any particulars other than those specified above, approval will not be required.

• Change in the mobile number or the e-mail address will be only through Common portal

• Fresh registration required where change in constitution results in new PAN.

• Registration to be issued within 15 common working days from the date of submission of application, or within 7 common working days from the date of receipt of clarification, information or documents furnished

• Notice may be issued within 15 common working days from the date of receipt of the application, requiring the registered taxable person to show cause, within seven common working days of the service of the said as to why the application submitted shall not be rejected

• Person registered under earlier laws and having PAN will be issued a certificate of registration with GSTIN on provisional basis

• Submit an application electronically along with the information and documents

• Certificate of Registration to be issued if information found in line with requirements, else cancellation after providing opportunity of being heard.

• If information is not submitted, then registration may be cancelled after serving a notice to Show Cause

• Existing registrant not required to register under GST can apply for cancellation electronically and the application will be processed as per cancellation process.

✓ Change in constitution of business

✓ Transfer of business

✓ Where person is no longer liable for registration

✓ Non filing of return for continuous period of 6 months

✓ Non filing of return for 3 consecutive tax periods in case of persons opting for compounding levy

✓ Voluntary registration and business not commence with in 6 months.

✓ Any registration has been obtained by means of fraud, willful misstatement or suppression of facts

• Include details of closing stock and liability thereon

• Pay an amount equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher. For capital goods, pay an amount equal to the input tax credit taken on the said capital goods reduced by the percentage points as may be prescribed in this behalf or the tax on the transaction value of such capital goods, whichever is higher

• Submit relevant documents in support thereof

• No cancellation for one year in case of voluntary registration

• Final Return needs to be furnished

• After satisfying himself, issue order for cancellation within 30 days from the date of application / the date of reply to the show cause issued

• Notify the taxable person arrears, tax, interest or penalty, if any

• Revocation cannot be filed if cancellation is on account of failure to furnish returns or failure to pay liability unless such return is filed / liabilities are discharged

• Cancellation to be revoked for justified reasons within 30 days of application or receipt of clarification

• GST compliance rating score shall be updated at periodic intervals and communicated to the taxable person and put in public domain

• The Business Process Reports also stated:

• Rating will be for regulating ITC by others

• Notified (auto-SMS) to all dealers who have pre-registered this dealer (black listed now) as their supplier

• Prospective only (from month next to blacklisting)

• Blacklisted GSTINs cannot be uploaded in purchase details

• Corresponding denial of ITC to be supported by suitable provision in the law

• ITC reversal in hands of the buyer should take place for disowning of any tax invoice with date prior to effect of blacklisting of the seller

• Once blacklisting is lifted, buyers can avail unclaimed ITC subject to this dealer uploading sales details along with tax and interest