CA Amit Lath

CA Amit Lath♠ Separate registration for each state

♠ Threshold for registration on all India Basis Including Exports and Exempted supplies

♠ Mandatorily register within 30 days of applicability otherwise no credit for prior period

♠ Can take voluntary registration even if below threshold limit and once opted would be part of credit chain

♠ Mandatory Registration

  • Inter -state supply of any value
  • Reverse charge Liability

♠ Enforcement cases

  • Suo Moto registration granted
  • No PAN, first temporary registration granted and then Pan based registration granted

♠ Vertical Registration

  • Option of taking Segment wise registration for the same business entity
  • Input tax credit across the verticals shall not be available unless goods or services are actually supplied across the verticals
  • For recovery, all verticals will be considered a separate legal entity.

♠ Registration procedure through a common portal named as GST common portal to be set up by GSTN.

♠ Verification of PAN with GSTN and CBDT database before sharing with state/Centre

♠ 3 days to response to application for state/ central authorities. Date of submission of application to be excluded

♠ Email and Mobile no. to be captured, assesse to keep it updated

♠ Mandatory online PAN verification of MD and whole time director/authorized signatory

♠ Multiple states/verticals can be registered in one go

♠ Scanned Documents to be filled for registration

  • CIN/ Partnership deed
  • lease Deed/ ownership proof
  • All bank account details
  • Authorization letters
  • Photograph of the MD

♠ optional submission of latitude and longitude data in respect of principal place of business

♠ PAN is mandatory, In North eastern states where individual income is exempted they also need to take PAN for GST registration.

♠ If Application of registration neither rejected nor query raised within 3 days, Auto approval

♠ If digital Signature mandatory under any law for the assesse then submit registration using DSC.

♠ If no digital signature then sends hard copy, application processed even without receipt, reminder to be sent, not deposited within 30 days, initiation for cancellation, cancellation to have prospective effect.

♠ If either of state or centre refuses to register, No registration will be granted

♠ Speaking order for rejection of application for registration

♠ Casual Dealer

  • Conduct business for limited Period
  • Limited period registration mentioned in RC
  • Application for registration have field to determine estimated supplies
  • Different return
  • Assess the likely liability and deposit by way of DD to State Govt and Central Govt, to be returned after discharging final liability

♠ Non Resident Supplier

  • Intra State Supply
  • Not a resident in the state in which he has applied for registration, but is already registered in other state
  • Casual dealer provisions to apply except advance payment

Compounding Turnover

  • Optional
  • Higher Limit on all India Basis
  • No credit and no tax charged t o customer
  • No need to apply every year
  • can opt only at the beginning
  • can opt out during the year
  • Once opted out, need to apply again at the beginning

♠ switching over from compounding schemes to Normal Scheme

  • Compounding only from the beginning of the next year
  • Apply before 31st March
  • Upon crossing the threshold for composition, automatically switch to normal scheme from the next day
  • Return Validation auto to switch to regular

♠ Concept of Tax return preparer and Facilitation centre

♠ Migration of existing registration

  • Taxpayers under VAT & Excise, Vat data to be used as source
  • Taxpayers under service tax, Service tax data
  • Data to be migrated, GSTIN to be generated and assesse to update further required details within a specified period

♠ cancellation of registration

  • Closure of Business
  • Annual turnover falling below limit
  • Transfer of Business
  • Amalgamation and demerger
  • Non- commencement of business within stipulated period

♠ Supply to UN

UN to obtain a unique id, to be inscribed on the invoice of Service Provider, Upload on the portal

Same for govt. authorities / PSU not having output liability.


  • Only for services
  • “Input” to be deliberated
(Author can be reached at [email protected])

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June 2021