Registration under GST – Simplified

Article discusses Section 22 Person liable for Registration, Section 23 Person Not Liable for Registration, Section 24 Compulsory Registration, Section 25 Procedure for Registration, Section 26 Deemed Registration, Section 27 Special Provision for Casual Taxable Person & Non-Resident Taxable Person, Section 28 Amendment of Registration, Section 29 Cancellation or Surrender of Registration and Section 30 of CGST Act, 2017 related to Revocation of Cancellation.

Section 22 : Person Liable for registration

States with Turnover limit of 10 Lakhs – Dealing in Goods / Service / Both	States with Turnover limit of 20 Lakhs – Dealing in Goods / Service / Both	States with Turnover limit of 40 Lakhs – Dealing in Goods 20 Lakhs for – Dealing in Service / Goods & Service Both
Manipur Mizoram Nagaland Tripura	Uttarkhand Sikkim Arunachal Pradesh Meghalaya Puducherry Telengana	Jammu & Kashmir Himachal Assam & All Other States

For Manufacturer of Ice Cream, Pan Masala & Tabacco – for them Turnover limit is 20 Lakhs

If place of Business is in Manipur Mizoram Nagaland Tripura – Turnover limit falls to 10 Lakhs

• If Turnover Limit Specified above Exceeds – Person Liable to Get Registration within 30 Days from Date of Liable to be Registered

Note :

If any Place of Business is in Special Category States, Limit of Turnover falls to Level of Turnover applicable to that Specified Category State.

E.g : Principal place of Business : Gujarat

Additional Place of Business : Manipur

Generally Turnover limit applicable to Gujarat is 40 Lakhs (dealing in Goods) & 20 Lakhs (dealing in Service or Goods & Services), Since Additional Place of Business is in Manipur (one of Special Category State) turnover limit falls to 10 Lakhs (dealing in Goods or Service or both)

Aggregate Turnover = Taxable Supply + Exempted Supply + Export Supply + Inter State Supply (Btw One Branch to Another)

Exclude = CGST + SGST + UTGST + IGST + Cess

Note : Compute on All India basis Same PAN

Section 23 : Person Not liable to get Registration

Person exclusively Engaged in Supply of Non-Taxable Goods (like Alcohol for human Consumption, Petroleum Products etc) or Exclusively Engaged Supply of Exempted Supply (Agriculture Produce) or Agriculturist or Person exclusively Engaged in Supply of Goods or Service or Both on Reverse Charge Mechanism are Not Liable to get Registration under GST.

Section 24 : Compulsory Registration

Person specified below are Required to get Compulsory Registration under GST irrespective of Turnover –

• Person Engaged in Inter-State Supply

Person Engaged in Inter-State Supply of Goods

Person Engaged in Inter-State Supply of Service or Handicraft Goods (Not Liable to Get Registration upto Specified Limit u/s 22)

• Casual Taxable Person & Non Resident Taxable Person (At least 5 Days Prior Commencement of Business)
• Agents
• Person who Deducts TDS
• OIDAR (Online Information Database Access & Retrieval Services)
• Input Service Distributor
• Recipient under Reverse Charge Mechanism
• E-Commerce Operator (include Person Supplying Goods on E-Commerce Platform)
• Other Notified Person

Section 25 : Procedure for Registration

Person liable to get Registration Shall apply for Registration within 30 Days

E.g : Akash Enterprize turnover Exceed 40 Lakhs (POB : Gujarat, dealing in Goods Only) on 30^th September 2020, Shall apply for Registration within 30 Days from 30^th September 2020 (i.e 30^th Oct 2020)

Note : Date of effective Registration –

Turnover Exceed on 30^th September 2020

Date on or Before Shall apply for Registration : 30^th September2020 + 30 Days (i.e 30^th Oct 2020)

Date of Application for Registration : 10^th Oct 2020

Registration Certificate Granted : 14^th Oct 2020

Date of Effective Registration : 10^th Oct 2020 (Date on which T/o Exceed limit)

Situation 2 :

If Date of Application for Registration : 2^nd November 2020 (after 30 Days)

Registration Certificate Granted : 5^th Oct 2020

Date of Effective Registration : 5^th Oct 2020 (Date on which T/o Exceed limit)

Section 26 : Deemed Registration

In case where Proper officer issues notice Seeking Clarification, information or Documents from the Applicant – Within 7 Working Days from Date of Receipt of Clarification, Information or Documents furnished by the Applicant.

In Case, where there is No intimation for Confirmation / any Explanation needed by Proper Officer within 3 Working Days – is to be Considered as Deemed Registration

Section 27 : Casual Taxable Person & Non-Resident Taxable Person

Casual Taxable Person & Non-Resident Taxable Person shall apply for Registration at-least 5 Days Prior Commencement of Business

Registration Validity : 90 Days (further Extension of 90 Days available to them)

Section 28 : Amendment in Registration

Any Amendment in Registration shall intimate within 15 Days from Such Change

Section 29 : Cancellation of Registration

• For Composition Dealer, if Not filled 3 Consecutive Periodic Return – Registration will be Cancelled
• For Regular Taxable Person, if Not filled 6 Consecutive Monthly Periodic Return – Registration will be Cancelled
• For Person Opt for Voluntary Registration, if Not Commence Business within 6 Months – Registration will be Cancelled

Section 30 : Revocation of Cancellation (within 30 Days – form GST-REG-21)

Note : On Cancellation of Registration – Liability under E-Ledger Remains Same & Not get Affected by Cancellation of Registration & Reversal of ITC on Cancellation.