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Registration under Goods and Service Tax (GST) regime will confer following advantages to the business:
• Legally recognized as supplier of goods or services.
• Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
• Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.
• Getting eligible to avail various other benefits and privileges rendered under the GST laws.
No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.
Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration.
Where an application for registration has been submitted
by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.
In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.
As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply.
In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees.
Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.
On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST law will not be liable for registration.
As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value of:
(i) all taxable supplies,
(ii) all exempt supplies,
(iii) exports of goods and/or service, and,
(iv) all inter-state supplies of a person having the same PAN.
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals.
Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.
The value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal.
As per Section 24 of the CGST/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
i) persons making any inter-State taxable supply;
ii) casual taxable persons;
iii) persons who are required to pay tax under reverse charge;
iv) electronic commerce operators required to pay tax under sub-section (5) of section 9;
v) non-resident taxable persons;
vi) persons who are required to deduct tax under section 51;
vii) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
viii) Input service distributor (whether or not separately registered under the Act)
ix) persons who are required to collect tax under section 52;
x) every electronic commerce operator
xi) every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person; and,
xii) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.
No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 22 of the CGST/SGST Act.
Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.
Yes. In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
Yes. As per Section 25(6) of the CGST/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration.
However as per the proviso to the aforesaid section 25(6), a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration.
Also, as per Section 25(7) PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as maybe prescribed.
Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as is prescribed in the Registration rules.
Yes. In terms of sub-section 10 of section 25 of the CGST/SGST Act, the proper officer can reject an application for registration after due verification.
Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.
Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified.
The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.
A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.
Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
In terms of Section 2(77) of the CGST/SGST Act, a non-resident taxable person means any 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 or residence in India.
In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days.
Yes. While a normal taxable person does not have to make any advance deposit of tax to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration is required, in terms of Section 27(2) read with proviso thereto, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought.
Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment.
It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.
Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed. As per the Registration Rules, an order for cancellation is to be issued within 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suo moto by the proper officer) or from the date of receipt of application for cancellation (in case where the taxable person/legal heir applies for such cancellation)
Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4))
Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three consecutive tax periods or non-furnishing of returns by a regular taxpayer for a continuous period of six months, and not commencing business within six months from the date of voluntary registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (proviso to Section 29(2)(e))
In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2)(e))
No, the tax paper has to take separate registration in every state from where he makes taxable supplies.
No, however the taxpayer has the option to register such separate business verticals independently in terms of the proviso to Section 25(2) of the CGTST Act, 2017.
ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately
Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.
Yes. Different offices of a tax payer can apply for ISD registration.
The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)).
No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate. For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number.
The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.
No, a Job worker is a supplier of services and will be obliged to take registration only when his turnover crosses the prescribed threshold of 20/10 Lakhs.
Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.
Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.
In order to cater to the needs of tax payers who are not IT savvy, following facilities shall be made available: -
Tax Return Preparer(TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the TRP will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information.
Facilitation Centre (FC): shall be responsible for the digitization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.
Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the tax payer’s digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.
If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working days. If they communicate any deficiency or discrepancy in the application within such time, then the applicant will have to remove the discrepancy / deficiency within 7 days of such communication. Thereafter, for either approving the application or rejecting it, the State and the Central authorities will have 7 days from the date when the taxable person communicates removal of deficiencies. In case no response is given by the departmental authorities within the said time line, the portal shall automatically generate the registration.
If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days. The applicant will reply to the query/rectify the error/ answer the query within a period of seven days from the date of receipt of deficiency intimation.
On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days from the date of receipt of clarification.
In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registration by one authority (i.e. under the CGST Act / SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST Act / UTGST Act/ CGST Act).
The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.
In case registration is granted; applicant can download the Registration Certificate from the GST common portal.
Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registration within 30 days from the date of communication of the cancellation order. The proper officer may within a period of 30 days from the date of receipt of application for revocation of cancellation or receipt of information/clarification, either revoke the cancellation or reject the application for revocation of cancellation of registration.
Yes, as per Section 29(5) of the CGST/SGST Act, every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic cash ledger, 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 or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.
Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below:
Casual Taxable Person | Non-resident Taxable Person |
Occasional undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business. | Occasional undertakes transactions involving supply of goods or services but has no fixed place of business residence in India. |
Has a PAN Number | Do not have a PAN Number; A non-resident person, if having PAN number may take registration as a casual taxable person |
Same application form for registration as for normal taxable persons viz GST REG-01 | Separate application form for registration by non-resident taxable person viz GST REG-10 |
Has to undertake transactions in the course or furtherance of business | Business test absent in the definition |
Has to file normal GSTR-1, GSTR-2 and GSTR-3 returns | Has to file a separate simplified return in the format GSTR-5 |
Can claim ITC of all inward supplies | Can get ITC only in respect of import of goods and /or services. |
The major features of the registration process under GST are as follows:
i. Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.
ii. New dealers: Single application to be filed online for registration under GST.
Registration under GST is governed by provisions of section 22 to 30 of CGST Act and by Chapter III Rules.
Registration is mandatory for persons specified under section 22 and section 24 under GST.
According to the provisions of Section 22 of the CGST Act 2017, following persons are mandatorily required to be registered:
i. Every supplier who is making a taxable supply of goods or services or both from state or union territory, other than special category States, and whose aggregate turnover in a financial year exceeds the threshold limit of twenty lakh rupees.
ii. In case of special category states (as mentioned in Article 279A (4) (g) of the Constitution of India), the threshold limit of aggregate turnover in a financial year for registration liability is ten lakh rupees.
iii. Any person who is registered or holds a license under existing law which is subsumed under GST shall be liable to registered under this Act.
iv. Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
v. Where business is transferred pursuant to sanction of a scheme or an arrangement for amalgamation or, by demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.
According to the provisions of Section 22 of the CGST Act 2017, following persons are mandatorily required to be registered
i. Person making any interstate taxable supply of goods or services o both.
ii. Casual Taxable persons making taxable supply
iii. Non-Resident Taxable persons making taxable supply
iv. Input service distributor
v. E-Commerce operator
vi. Persons who supply, goods or services or both, through such electronic commerce operator.
vii. Agents or otherwise, by whatever name called, who makes taxable supply on behalf of other taxable persons.
viii. 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 person
ix. Persons who are required to pay tax under reverse charge
Yes, there are certain categories of persons, as specified under the provisions of section 23, who are supplying goods or services or both, but still not liable to the registration, namely:
(a) Persons who are engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
(b) An agriculturist, to the extent of supply of produce out of cultivation of land.
(c) Any other person who has been notified by the Government that he is exempt from obtaining registration under this Act.
Yes. Any person, who is not liable to be registered under any provision of Act, but willing to be registered, can apply for voluntary registration under the provisions of sub-section (3) of section 25, and thereafter, all provisions of this Act shall apply to such person as are applicable to a registered taxable person.
Casual Taxable Person shall make an application for registration in Form GST REG 01 at least five days prior to the commencement of business.
Further, on receipt of Temporary Reference Number (TRN) by the common portal he shall make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought and thereafter acknowledgement shall be issued electronically in Form GST REG-02
Non Resident Taxable Person shall make an application for registration in Form GST REG 09 at least five days prior to the commencement of business. Such application shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.
Further, on receipt of Temporary Reference Number (TRN) by the common portal he shall make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought and thereafter acknowledgement shall be issued electronically in Form GST REG-02.
The proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days. Further, at the time of extension for registration they shall deposit an additional advance tax of an amount equivalent to the estimated tax liability of such person for the period for which the extension is sought.
Yes. Following person shall make an application separately for registration under the Act:
Businesses or entities supplying goods or services must register for GST from every State from where taxable supply of goods or services or both is made.
As per the provisions of section 26 of CGST Act, registration or the Unique Identity Number received under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a registration or the Unique Identity Number under CGST Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub-section (10) of section 25.
As per the provisions of sub section 2 of section 26, any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under CGST Act.
Yes, as per proviso to Section 25(2) of the CGST Act, 2017 the taxpayer has the option to register such separate business verticals independently.
As per Section 25(7) PAN is not mandatory for a non-resident taxable person. He may be granted registration on the submission of self-attested copy of valid passport.
All applications submitted electronically shall be authenticated either through digital signature or through e-signature.
Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of the taxpayer. It can be the promoter of the business or any person nominated by the promoters of the business.
Digital Signature is mandatory only where applicant is Company, registered under Companies Act, 2013 or Limited Liability Partnership, registered under Limited Liability Partnership Act, 2008. In such case, the application shall be duly signed by digital signature of Director or Authorized Signatory or Designated Partner, as the case may be.
Following is the process of verification of application:
In case, applicant failed to furnish any reply in response to the notice issued or in case, proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
The expression “clarification” includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.
Where proper officer fails to take any action,
(a) Within a period of three working days from the date of submission of the application; or
(b) Within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant
It shall be deemed that the application for registration has been approved.
Yes, As per the provisions of section 25 (8), read with Rule 16 of CGST Rules, 2017 If any person who is liable to be registered under the Act but failed to obtain registration and proper officer finds the same, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, may register the said person on a temporary basis and issue an order in Form GST REG- 12.
Every person who is registered suomoto by Proper officer and is in receipt of temporary registration shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration.
However, in case the said person has filed an appeal against such grant of temporary registration, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority.
As per the Rule 9 of CGST Act, 2017, in case Proper officer is satisfied with particulars of Application and attached documents, registration is granted within a period of three working days from the date of submission of the application.
However, in case Proper officer finds application deficient, then it may exceed 3days but not exceeding 17 days subject to satisfaction of Proper officer with respect to clarification sought by him.
Where the application for grant of registration has been duly verified and approved, a Goods and Services Tax Identification Number (GSTIN) shall be assigned and certificate of registration in Form GST REG-06, duly signed by the proper officer through electronic verification code, shall be made available to applicant on the GST common portal and can be downloaded at any time.
GSTIN is 15 digit Alpha-numeric structures. Its first 2 character denotes state code, next 10 characters are based on PAN or TDS/TCS as the case may be, next two characters for the entity code and one Checksum character.
As per Rule 18 of CGST Rules, 2017 every registered person shall display his certificate of registration in a prominent location at his principal place of business and also at every additional place of business.
Further, it I mandatory to display his Goods and Services Tax Identification Number (GSTIN) on the name board exhibited at the entry of his principal place of business and at every additional place of business.
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.
However, in case an application for registration has been submitted by the applicant after the
expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration.
Yes, as per the provisions of section 28 of CGST Act, 2017 read with Rule 19 of CGST Rules, 2017, particulars furnished in application for registration can be amended.
In case there is any change in particulars or information which was furnished at time of making application for obtaining registration or Unique Identity Number, the registered person shall update the same by submitting Amendment Application Form GST REG-14, along with documents evidencing such change, within a period of 15 days of such change.
As per clause (a) of sub rule (1) of Rule 19 of CGST Rules, 2017 where amendment is in respect to change of legal name of business or address of the principal place of business or any additional place(s) of business or any change in relation to partners/ directors/ Karta/ Managing Committee/ Board of Trustees/ Chief Executive Officer /or otherwise who is responsible for the day to day affairs of the business and such change does not warrant cancellation of registration, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14.
Further, Proper Officer shall issue an order approving such amendment in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment.
In case change is in relation to information other than as specified in clause (a) of sub rule (1) of Rule 19 of CGST Rules, 2017, the certificate of registration shall stand amended upon submission of the application for amendment in FORM GST REG- 14 on the common portal.
Where change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in Form GST REG-01.
Where the proper officer is not satisfied with documents furnished evidencing amendment he may, serve a notice in Form GST REG-03, within a period of fifteen working days from the date of the receipt of the application for amendment in FORM GST REG-14.
The registered person shall reply in Form GST REG-04, to the notice, within a period of seven working days of the service of the said notice, as to why the application so submitted shall not be rejected.
Further, where proper officer is not satisfied with such reply or where no reply is furnished in response to the notice issued within the period of seven working days, the proper officer shall reject the application submitted for amendment, only after giving an reasonable opportunity of being heard to applicant, and pass an order in Form GST REG -05.
One amendment form shall suffice for all registrations which are obtained from single PAN in same state or union territory.
Yes, GST Registration can be cancelled in following 2 circumstances:
As per the provisions of section 29(1) of CGST Act, 2017 read with Rule 21 of CGST Rules, 2017, the proper officer may, on his own motion, cancel the registration of a person having regard to following circumstances:
As per the provisions of section 29(2) of CGST Act, the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where:
(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed;
(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or
(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or
(d) any person who has taken voluntary registration but has not commenced business within six months from the date of registration; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts
However, the reasonable opportunity of being heard shall be provided to such registered person by the proper officer before proceeding for cancellation of his registration.
As per Section 29 of CGST Act, 2017 read with Rule 22 of CGST Rules, 2017, the proper office has to comply with following procedure in order to proceed for cancellation of Registration suomoto:
In following cases, registered taxable person can make an voluntary application for cancellation of registration:
A registered person, other than person who is required to deduct tax at source or to collect tax at source or a person to whom Unique Identification Number has been granted, shall submit application for cancellation in Form GST REG 16 giving following details:
Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered, the proper officer shall issue an order in Form GST REG-19, within a period of thirty days from the date of application for cancellation, cancel the registration, with effect from a date as determined by Proper officer.
Further, the registered person shall be informed about the same and shall be directed to pay arrears of any tax, interest or penalty, as the case may be.
Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock or in semi-finished or in 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.
Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock or in semi-finished or in 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.
In case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.
Yes, a person who has registered voluntarily himself, cannot make application for cancellation of registration before the expiry of one year from the effective date of registration.
Yes, the cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under CGST Act.
Registered person, whose registration has been cancelled by proper officer suomoto, may submit an application for revocation in Form GST REG-21, within 30 days of date of service of order of cancellation of registration.
However, this remedy is not available in case the registration has been cancelled for the failure to furnish returns. But in case returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns, such person can apply for revocation.
As per sub rule (2) of Rule 2 of CGST Rules, 2017, Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in Form GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.
However, where the proper officer is not satisfied with reasons of revocation of cancellation, he shall issue a notice in Form GST REG–23 to applicant, requiring him to show cause as to why the application submitted for revocation should not be rejected. The applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in Form GST REG-24.
Further, the proper officer shall proceed to dispose of the application within a period of thirty days from the date of the receipt of such reply or information or clarification from the applicant.
Where, the proper officer rejects the application for revocation, he may, for reasons to be recorded in writing, issue an order in Form GST REG- 05, and communicate the same to the applicant.
Cancellation of registration cannot prevent taxable person from his liability of payment of tax, arrears, interest, and penalty, if any.
This
requirement is there only in those cases where the supplier is supplying
through e-commerce company is liable for TCS. |
Yes,
he should get registered and also pay GST on taxable supply. |
No, if
the entire services supplied by the transporter are covered under the reverse
charge mechanism under section 9 (3). |
Liability
for registration under GST arises if the aggregate turnover is more than Rs.
20 Lakhs. If the corner kariyanawla has turnover greater than Rs. 20 lakhs in
the preceding financial year he is liable to be registered, charge GST and
provide you an invoice for your purchase. |
Person
having turnover over Rs. 20 lakhs will take registration and registration
certificate will be displayed at a prominent location along with GSTIN on the
name board. If you suspect that he has not taken registration, a complaint
can be made and suo-moto registration will be given under rule 16 of CGST
Rules, 2017. |
Yes. For details, rule 18 of CGST Rules, 2017 may be referred to. |
Supply
can take place during the process of registration and revised invoices can be
issued in accordance with the provisions of section 31(3) of the CGST Act,
2017. |
Yes,
if such e-commerce operator is required to collect tax at source. Please see
Section 24 of CGST Act, 2017. |
Traders
having turnover of less than Rs 20 lakhs can buy from other States also
without registration except in case of those goods which are subject to
reverse charge. |
If you are supplying services to the branch office in the same State, it will be intra-State supply and you will not be liable for registration. If you are making inter-State supply, you will be liable for registration and benefit of threshold exemption would not be admissible. |
No |
No,Registration is not required as you are dealing exclusively in products that are wholly exempted. |
As you
are business entity and availing GTA services you are liable to pay GST on
GTA services on reverse charge basis and therefore liable to be registered.
Section 24 of CGST Act, 2017 may be referred. |
If the
presence of tour guide is required in each State and he is supplying services
from those States then registration requirement in each state would be
there. |
ISD is
required to take separate registration under the Act. |