Jaihind Maurya

Section Name of Section Brief
19 Registration
  • Every person whom schedule III is applicable is liable to  register within 30 days.
  • The registration is to be taken for every state, no centralized registration is available.
  • The number of vertical business is carried by person that no. of vertical registration is required to be taken
  • Business vertical defined in section 18(2):- As defined in AS-17 in Business segment.
  • Can opt Voluntary registration
  • PAN is Compulsiory.
  • The assesse is liable for registration but he didn’t register so, the Proper officer will make registrations.
  • United nation organization or multilateral financial institution shall obtain UIN.
  • The registration can be rejected after due verification
  • Opportunity of being heard to be given.
19A Special provision relating to casual taxable person and non-resident taxable person ““casual taxable person” means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business;

The certificate of registration will be valid for 90 days, this can be extending further 90 days, and again this can be extending for further 90 days.

The advance tax should deposit in advance based on estimated tax liability for such period. If the extension is sought, deposit additional amount of tax based on estimated tax liability for such extended period.

20 Amendment of Registration Amendment in registration can be made as prescribed in section 20.


21 Cancellation of registrations The officer on his own motion or an application filed can cancelled the registration in following circumstances.

a) business has been discontinued,

b) transferred fully for any reason including death of the proprietor,

c) Amalgamated with other legal entity, demerged or otherwise.

d) Change on constitution of business

e) the person is registered is no longer is liable for registration under Schedule III

The proper officers can cancel registration in following circumstances.

a) contravened such provisions of the Act

b) a person paying tax under section 8 has not furnished returns for three

consecutive tax periods; or”

c) any taxable person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or”

d) Obtained voluntary registration and does not commenced business within 6 month.

e) any registration has been obtained by means of fraud, will ful misstatement or

suppression of facts

  • Opportunity of being heard to be given before cancellation.
  • Cancellation will not affect the liability of paying tax liability
22 Revocation of cancellation of Registration The assessee can apply for revocation of cancellation of registration within 30 days from the date of cancellation.

Opportunity of being heard to be given before cancellation.

Schedule III 1) Every supplier in the state from where he makes a taxable supply of goods and Services if his aggregate turnover in FY exceeds Rs.18 lacs.

Aggregate turn over includes, all taxable &nontaxable supply, exempt supplies and export of good & services of a person having same PAN, to computed on all India basis but excluding taxes.( where principle  take service of job worker, then supply made by job worker to principle will not consider as supply for Job worker, it will be consider supply of principle).

2) The existing person who has any registration of indirect tax.

3) Where business is transferred, whether on account of succession or otherwise shall be liable to registration from the date of such transfer or succession.

4) In case amalgamation or demerger

5) Person making interstate supply irrespective of threshold

6) Causal taxpayer

7) Person who is liable to pay tax under reverse charge

8) Non-resident tax payer

9) Person who required deducting tax under section 37.

10) persons who supply goods and/or services on behalf of other registered

Taxable persons whether as an agent or otherwise irrespective of threshold.”

11) Input service distributor

12) persons who supply goods and/or services, other than branded services, through

electronic commerce operator, irrespective of the threshold”

13) every electronic commerce operator, irrespective of the threshold

14) an aggregator who supplies services under his brand name or his trade name,

Irrespective of the threshold.

15) Any other class if business as notified by SG or CG.

GSTN The first 2 digit will be state code.

The next 10 digit will be PAN.

The 13th digit will be entity number.

The 14th digit is kept blank for the time being.

The 15th digit will be Check digit.

More Under Goods and Services Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

September 2021