CA Surendra Agrawal
CA Surendra AgrawalGST law provides for registration of various persons in different situation. This article aims at enlightening readers about the persons who are required to take registration and other provisions related to registration.
Relevant Definitions
Aggregate Turnover Means the aggregate value of all taxable supplies, exempt supplies, exports of goods and / or services and inter-State supplies of a person having the same PAN, to be computed on all India basis and excludes taxes, if any, charged under the CGST Act, SGST Act and the IGST Act, as the case may be.

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.

Input Service Distributor Means an office of the supplier of goods and / or services which receives tax invoices issued under section 28 towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST paid on the said services to a supplier of taxable goods and / or services having same PAN as that of the office referred to above
Business Vertical Means a distinguishable component of an enterprise that is engaged in supplying an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business verticals

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

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;

Non-resident taxable person Means a taxable person who occasionally undertakes transactions involving supply of goods and / or  services whether as principal or agent or  in any other capacity but who has no fixed place of business in India
Persons required to obtain registration:
Threshold limit • Every supplier who makes a taxable supply having aggregate turnover more than Rs.20 Lacs for States other than Special Category states

• 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

Persons required to obtain registration irrespective of threshold limit • persons making any inter-State taxable supply

• 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

Multiple Business Verticals • No business vertical of a taxable person shall be granted registration to pay tax under composition levy if any one of the other business verticals of the same person is paying tax under normal levy

• 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

Casual / Non-Resident Taxable Person • Application to be submitted electronically

• 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.

Unique Identity Number to Specified Entities • Specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries / other person or class of persons, as may be notified by the Commissioner shall be granted a Unique Identity Number

• Submit application electronically

• Unique Identity Number will be allotted with 3 working days

Time limit for registration • Within 30 days from the date on which he becomes liable to registration.

• 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.

Cancellation of registration by registered person ✓ Discontinuation of business

✓ Change in constitution of business

✓ Transfer of business

✓ Where person is no longer liable for registration

Cancellation of registration by proper officer ✓ contravened the provisions of the Act or the rules made thereunder

✓ 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

Procedure for Cancellation of registration by registered person • Electronically submit an application at common portal

• 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

Procedure for Cancellation of registration by officer • Issue a notice to the taxable person to show cause within seven days as to why his registration should not be cancelled

• 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 of Cancellation • Submit an application for revocation of cancellation of registration within 30 days of the date of service of the order of cancellation of registration

• 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 / Black listing Provision(Business Process Reports) • Every taxable person shall be assigned a GST compliance rating score based on prescribed parameters

• 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

Forms for Registration
GST FORM PARTICULARS
FORM GST REG-01 Application for New Registration
FORM GST REG-02 Acknowledgement for submission of registration application
FORM GST REG-03 Requisition for Clarification w.r.t. application
FORM GST REG-04 Clarification w.r.t. above
FORM GST REG-05 Rejection of application
FORM GST REG-06 Certificate of Registration
FORM GST REG-07 Application for New Registration for TDS / TCS
FORM GST REG-08 Cancellation of registration w.r.t. TDS / TCS
FORM GST REG-09 Application for unique identity number
FORM GST REG-10 Application for registration to non-resident taxable person
FORM GST REG-11 Application for amendment to registration
FORM GST REG-12 Order confirming amendment
FORM GST REG-13 Issue of order for suo moto registration
FORM GST REG-14 Application for cancellation of registration
FORM GST REG-15 Show cause for cancellation
FORM GST REG-16 Cancellation of Registration
FORM GST REG-17 Application for revocation of cancellation of registration
FORM GST REG-18 Order for revocation of cancellation
FORM GST REG-19 Notice for rejection of revocation of cancellation
FORM GST REG-20 Application by existing registrants
FORM GST REG-21 Provisional Certificate of registration to existing registered persons
FORM GST REG-22 Cancellation of provisional registration
FORM GST REG-23 Notice for cancellation of provisional registration
FORM GST REG-24 Application  for  cancellation  of  provisional  registration  of  existing registrants
FORM GST REG-25 Application for extension of period by casual taxable person and non- resident taxable person
FORM GST REG-26 Report of physical verification

For Any Inquiry Call/Mail To PH-9313336776 Email-ca.surendra@gmail.com

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (6875)
Type : Articles (17001)
Tags : goods and services tax (5363) GST (4966)

3 responses to “Registration under GST- Provisions and applicability”

  1. Narendra Pratap says:

    Dear Sir,
    We had taken centralized Registration for Service tax (Business Support Service) & doing. Centralized Billing from Delhi. Our DSC’s (Data Storage Centre) situated in all over india. Now We had migrated in GST Delhi only, kindly suggest us about for another State situated our DSC’s. Have we take GST registration or not?

    regards
    np.

  2. Sham Sunder Gupta says:

    Dear Sir
    Is registration required by a cloth trader (presently tax free goods), whole yearly turnover is more than Rs. 20 lacs.?

Leave a Reply

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