If the answer to the question is “YES”there is no issue. But if it is negative than go the Implication para to know more about the actions that can be taken by the officer.

Question

♣ Whether the assessee is covered under the GST Act and if so whether the registration has been obtained by the assessee within 30 days in each state in which he is so liable to pay tax?

♣ Whether assessee has obtained registration as a casual taxable person or non resident taxable person? If yes, check whether 90 days have been lapsed from effective date of registration being granted? [Further extention of 90 days can be taken through application]

♣ Whether the aggregate tunover of the company/firm have crossed Rs. 9 lakhs during the year under consideration? [Other than north eastern states] If Yes, Check whether the GST Registration has been taken by the assessee or not?

♣ Check whether the aggregate turnover has considered aggregate value of all taxable and non taxable supplies, exempt supplies and export of goods and/or services of a person having the same PAN on all india basis and excludes taxes charged under CGST, SGST & IGST and also excludes value of supplies on which tax is levied on reverse charge basis and value of inward supplies.

♣ Whether the aggregate tunover of the company/firm have crossed Rs. 4 lakhs during the year under consideration? [For north eastern states] If Yes, Check whether the GST Registration has been taken by the assessee or not?

♣ Check whether the aggregate turnover has considered aggregate value of all taxable and non taxable supplies, exempt supplies and export of goods and/or services of a person having the same PAN on all india basis and excludes taxes charged under CGST, SGST & IGST and also excludes value of supplies on which tax is levied on reverse charge basis and value of inward supplies.

♣ Whether the assessee has obtained registration irrespective of threshold limit if he is falling in the following mentioned category?

1. Person making inter state taxable supply

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2. Casual Taxable Person

3. Person covered under Reverse Charge

4. Non Resident Taxable Person

5. Person requred to deduct Tax.

6. Person who supply goods/service on behalf of other registered taxable person

7. Input Service Distributor

8. Person supplying goods/services other than branded services, through electronic commerce operator.

9. Every Electronic Commerce Operator

10. An Aggregator providing service under brand name or trade name.

♣ Whether assessee who has been granted a temporary registration by the proper officer has filed and appeal against the same? If not then whether he has accepted and filed an application for registration in the form and manner prescribed within 90 days? If appeal has been filed, he has to apply for registration within 30 days of from the date of issuance of order upholding the liablity.

♣ Whether the assessee who is registered has displayed his certificate at prominent place and GSTIN on the name board at entry of his principal place of business as well as at every additional place or places of business.

♣ Whether any amendment to the registration is due to be made and not yet made? Changes shall be submited within 15 days of such change.

♣ Where the change related to – legal name of business, address of any premises, addition deletion or retirement of partners or directors, karta, managing committee, board of trustee, CEO or equivalent, responsible for day to day affairs of the business.

Implication

Under CGST Act, if the assessee fails to obtain the registration, the officer has power to register the assessee on the temporary basis and issue an order in FORM GST REG 11.

(Author can be reached at shahcrispee@gmail.com)

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Author Bio

Qualification: CA in Practice
Company: CRISPEE & CO
Location: SURAT, Gujarat, IN
Member Since: 08 Jun 2017 | Total Posts: 4

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One response to “Checklist on GST Registration”

  1. CRISPEE says:

    Limit for registration is now 20 instead of 9 and 10 instead of 4.

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