Today we are discussing the Procedure for Registration.

The topic involves Section 25 of CGST Act, 2017 along with Rule 9, 10 & 11 of CGST Rules, 2017. The article below discusses all these relevant provisions in a comprehensive manner.

Section 25 Procedure for registration under GST

Person liable for registration

Section 25(1)

Every person liable for registration u/s 22 or 24

apply for registration in every such State/ UT in which so liable in 30 days from date on becoming liable to registration

 

CTP & NRTP

First Proviso to Sec 25(1)

Casual Taxable Person or Non Resident Taxable Person

Apply for registration at least 5 days before commencement of business

SEZ

Second Proviso to Sec 25(1)

 

Special Economic Zone (SEZ )

SEZ developer shall have to apply for a separate registration,

distinct from his place of business located outside the SEZ

Even if in the same State or UT

Explanation.—Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.
SINGLE REGISTRATION

Section 25(2)

 

A person seeking registration under this Act shall be granted a single registration in a State or Union territory.

Provided that, a person having multiple places of business in a State or UT may be granted a separate registration for each such place of business.

VOLUNTARY REGISTRATION

Section 25(3)

 

Person, though not liable to be registered U/S 22 or 24 may get himself registered voluntarily. All provisions of the Act as are applicable to a registered person, shall apply to such person.
DISTINCT PERSON

Section 25(4)

 

If, a person who has obtained /required to obtain more than one registration,

whether in one State or more than one State shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.

ESTABLISHMENTS OF A DISTINCT PERSON

Section 25(5)

 

If, a person having obtained /required to obtain, registration in a State or UT w.r.t. an establishment, has an establishment in another State or UT ,

then such establishments shall be treated as ‘Establishments of Distinct Persons’ under CGST Act.

Piece of paper with text GST GOODS AND SERVICES TAX on the background of books

AUTHENTICATION PROCESS

PAN BASED REGISTRATION

Section 25 (6)

 

Every person shall have a Permanent Account Number issued under the Income- tax Act, 1961 in order to be eligible for grant of registration:

Provided that a person required to deduct tax u/s 51 may have,TAN, in order to be eligible for grant of registration.

 

ALREADY REGISTERED ??

AADHAR IS NEEDED

Section 25(6A)

 

Every person, who is already having a registration shall undergo authentication /furnish proof of possession of Aadhaar number

Provided that if Aadhaar number is not assigned to the registered person, then such person shall be offered alternate and viable means of identification.

Provided further that in case of failure to undergo authentication /furnish Aadhaar number/ alternate and viable means of identification,

registration allotted to such person shall be deemed to be invalid and the other provisions of this Act shall apply as if such person does not have a registration.

NEW REGISTRATION ??

AADHAR IS NEEDED

Section 25(6B)

 

 

Every individual shall, in order to be eligible for grant of fresh registration, undergo authentication/ furnish proof of possession of Aadhaar number,

Provided that if an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and viable means of identification.

 

HUF, BOI, COMPANY, TRUST, AOP etc

Section 25(6C)

 

Every person, other than an individual, shall, in order to be eligible for grant of registration, undergo authentication /furnish proof of possession of Aadhaar number of the Karta, Managing Director, whole time Director, such number of partners, Members of Managing Committee of Association, Board of Trustees, authorized representative, authorized signatory and such other class of persons.
 

EXEMPTED CLASS

Section 25(6D)

 

The government can exempt a person or class of persons or any State or Union Territory or part thereof, on the recommendation of GST Council.
NRTP

Section 25(7)

Notwithstanding anything contained in Section 25(6) above, a non-resident taxable person may be granted registration on the basis of such other documents as may be prescribed. Say, TRC I.e., Tax Residency Certificate.
 

SUO MOTO REGISTRATION

Section 25(8)

 

If person who is liable to be registered under this Act, fails to obtain registration, Then the proper officer may, without prejudice to this Act or under any other law in force, proceed to register such person under CGST Act

 

 

SPECIAL CATEGORY

Section 25(9)

 

A Unique Identity Number shall be granted for the purpose of refund of taxes on the notified supplies of goods &/or services by

A) Specialized agency of the United Nations Organization or Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries;

B) any other person or class of persons, as may be notified by the Commissioner.

 

DISCRETION OF PROPER OFFICER

Section 25(10)

 

The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
 

ISSUE OF CERTIFICATION

Section 25(11)

A certificate of registration shall be issued in such form and with effect from such date as prescribed under Rule 10 of CGST Rules, 2017
 

DEEMED REGISTRATION

Section 25(12)

 

 

If , in case of application made for registration, no deficiency has been communicated to the applicant within the relevant period prescribed under Rule 9, of the CGST Rule,2017

Then, the registration or a Unique Identity Number shall be deemed to have been granted

Rule 9 : Verification of the application and approval

Rule 9(1) 

Examine the Application

 

The application shall be forwarded to the proper officer to examine the application and the accompanying documents and if the same are found to be in order,

Then approve the grant of registration to the applicant within a period of 7 working days from the date of submission of the application.

Provided that where-

(a) a person, other than notified u/s 25(6D), fails to undergo authentication of Aadhaar number or does not opt for authentication of Aadhaar number; or

(b) the proper officer, deems it fit to carry out physical verification of places of business,

the registration shall be granted within 30 days of submission of application, after physical verification of the place of business in the presence of the said person.

 Rule 9(2) 

Deficient Application

 

 

If the application is found to be deficient or proper officer requires clarification then, he may issue a notice to the applicant electronically in form GST REG-03 within 3 working days from the date of submission of application.

The applicant shall furnish such clarification, information, or documents sought electronically, in form GST REG-04, within 7 working days from the date of receipt of such notice.

Provided that In case, a person fails to undergo Aadhaar the registration shall be granted only after physical verification of the principal place of business in the presence of the said person, not later than sixty days from the date of application.

 

Rule 9 (3)  

Grant of Registration

 

Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.

 

 

Rule 9(4) 

No response to Notice

 

Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he [may]15, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
Rule 9(5)

 

Proper officer fails to take action

 

 

If the proper officer fails to take any action, –

(a) within a period of 7 working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or

(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or

(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub rule (2), the application for grant of registration shall be deemed to have been approved

Rule 10 : Issue of registration certificate

Rule 10(1)

 

GSTIN

 

Where the application for grant of registration has been approved under rule 9,

A certificate of registration in FORM GST REG-06 is issued via the common portal showing the principal place of business and additional place(s) of business

Goods and Services Tax Identification Number GSTIN shall be assigned

(a) 2 characters for the State code;

(b) 10 characters for the PAN/TIN;

(c) 2 characters for the entity code; and

(d) 1 checksum character

 

Rule 10(2) 

Effective date

 

The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.
 

Rule 10(3)  

Effective date

 

Where an application for registration has been submitted by the applicant after the expiry of 30 days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under Rule 9.
 

Rule 10(4)  

Verified certificate

 

Every certificate of registration shall be duly signed/ verified through electronic verification code by the proper officer under the Act.
 

Rule 10(5) 

Registration certificate for Deemed Registration

Where the registration has been granted under Rule 9(5), the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available on the common portal within a period of  3 days
 Rule 10 A  

Furnishing of Bank Account Details

 

 

After a certificate of registration in FORM GST REG-06 has been made available on the common portal and GSTIN has been assigned, Then the registered person, shall furnish information w.r.t. details of bank account, or other information, as required on the common portal in order to comply with any other provision.

The above to be done not later than 45 days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier.

Rule 11 : Separate registration for multiple places of business within a State or a Union territory

Rule 11 (1) 

Multiple registrations within a State

 

 Any person having multiple places of business within a State or UT, requiring a separate registration for any such place of business u/s 25(2)

shall be granted separate registration in respect of each such place of business subject to the following conditions,

(a) such person has more than one place of business as defined

(b) such person shall not pay tax under compositions scheme u/s 10 for any of his places of business if he is paying tax under RCM u/s  9 for any other place of business;

(c) all separately registered places of business of such person shall pay tax under the Act on supply of goods &/or services made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.

Explanation. – For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under composition scheme u/s 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section. 

 

Rule 11(2)  

Separate application for separate registration

A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
 

Rule 11(3)  

Verification and the grant of registration

 

 The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis-mutandis, apply to an application submitted under this rule.

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