(70)registraction of gst ppt ah authors

1. REGISTRATION
OF GST

2. N. HARIHARAN DDTP.,DOA ,
BCOM CS -SECOND YEAR
A. AMUTHA
3RD CHEMESTRY
ARULMIGU PALANIANDAVAR ARTS COLLEGE FOR WOMEN

3. Pre-requisites for Registration
Permanent Account Number (PAN)
issued under the Income Tax Act, 1961 is necessary
in order to be eligible for registration. [Section 23 (4)]
Mobiole number valid
E-mail ID
REGISTRATION

4. Persons liable to be registered under
SCHEDULE III of GST Act
Yes
No
Compulsory
Voluntary
Time Limit to apply for
Registration -- 30 days
( from the date on which he
becomes liable for
registration)
COMPULSORY & VOLUNTARY
REGISTRATION (SECTION 19)
if
if

5. REGISTRATION – WHAT, WHY, WHO,
WHEN, WHERE
 Obtaining a GST registration number
 Commonly called the GSTIN
 PAN-based
 State-specific

6. Registration – What, Why, Who, When, Where
Legally recognized
as supplier of goods & services
Avail be
Seamless flo
Invoice
match
nefits of ta
w from Supplier t
ing-Transparenc
x credits
o Recipient / y
& Accounta
bility
Proper accounting of taxes
Single point access – Registration, filing
of return, payment of tax (single challan), claiming
credit/refund, etc.

7. PAN is mandatory for
Registration
IN CASE OF MULTIPLE
BUSINESS , SEPARATE
REGISTRATION MAY BE
OBTAINED.
If eligible person fails to
obtain registration, Proper
officer may proceed to
register such person himself.
Specialized agency of UNO
, Multilateral financial
Institution etc shall obtain
UNIQUE IDENTITY
NUMBER(UIN) for notified
purposes

8. Compulsory Registration for
Each State where business
situated
Option to take multiple
registration for each business
vertical within same state
Registration

9. ONLINE APPLICATION THROUGH COMMON
PORTAL
Application not submitted through Digital signature to be
supported by sending a signed copy of summary form.
No application fee except advance tax in case of casual
taxable persons
Email & SMS based alerts to applicants
Application can be filed through Facilitation centresand
Tax Return preparers

10. APPROVAL PROCESS
Online Verification of certain
details like PAN, CIN etc.
 Online communication of
application to Jurisdictional
Authorities
 3 Working days to respond
(deemed approval after
3days)
 Online grant of Registration
 Log in ID and Temporary password
DownloadRegistration Certificate
communicated to tax payer

12. Authority / Legal Provisions
GST - Model Law – Relevant Sections – Chapter - VI – Registration
Section Heading
19 Registration
19ASpecial provisions relating to casual taxable person and non-resident
taxable person
20 Amendment of Registration
21 Cancellation of Registration
22 Revocation of Cancellation of Registration
 Schedule – III ( Liable to be Registered)
Note :
– In “Ten” Situations, wherein “Prescribed” is referred [Section - 19]
– In “Three” Situations, wherein “Prescribed” is referred [Section - 20]
– In “Six” Situations, wherein “Prescribed” is referred [Section - 21]
– In “Two” Situations, wherein “Prescribed” is referred [Section -22]
– [TOTAL = 21 Situations, wherein “Prescribed is referred]
REGISTRATION

13. SPECIAL PROVISIONS (SECTION 19A)
Casual Taxable Person
Non-Resident Taxable
Person
• Certificate of
registration shall be
valid for 90 days.
(May be extended
for further 90 days)
•Shall make and
advance deposit of
tax equal to est.
Tax Liability.

14. Principal place
of business
Constitution of
business
Bank Accounts
Authorised
Signatory
Documents to be filed
for Registration :-

15. Amendment of Registration
(SECTION 20)
Inform the proper officer of any changes in
information furnished initially or subsequently.
Proper officer may approve or reject amendment
Principle of natural justice shall be followed while
rejecting the request for amendment.

17. Cancellation of Registration
(SECTION 21)
Proper Officer may
cancel the registration,
either on his own
motion or on an
application filed.
Registration can also be
cancelled in case of
contravention , fraud ,
not furnishing returns etc
Cancellation shall not
affect the previous
liability of taxable
person.
On cancellation ,
amount =credit of Input
tax or output
tax(whichever is higher
shall be debited in
ledger.)

19. Revocation of Registration
(SECTION 22)
If cancellation by proper officer
on his own motion.
Application to be filed within
30 days from the date of
cancellation order.
In case of rejection of
application , principles of
natural justice shall be
followed.

21. SEC 23. PERSON NOT LIABLE TO
REGISTER
 PERSON EXCLUSIVELY ENGAGED IN GOODS / SERVICE
 NOT LIABLE TO TAX, OR
 WHOLLY EXEMPT FROM TAX UNDER CGST, OR
 WHOLLY EXEMPT FROM TAX UNDER IGST
WHAT ABOUT A PERSON EXCLUSIVELY ENGAGED IN SUPPLY OF
GOODS WHICH ATTRACTS NIL RATE OF TAX?
ANS. NOT REQUIRED TO TAKE REGISTRATION
(“EXEMPT SUPPLIES” DISTINGUISH “NIL RATE” FROM “WHOLLY
EXEMPT” )
21

22. SEC 23. PERSON NOT LIABLE
TO REGISTER
 AGRICULTURIST
 ONLY INDIVIDUAL / HUF
PERSON DEALING IN AGRICULTURAL PRODUCTS?
ANS. ONLY AN AGRICULTURIST IS EXEMPT FROM REGISTRATION
REQUIREMENT WHOM SUPPLY OF PRODUCE OUT OF CULTIVATION
OF LAND. IF SUPPLIES NOT LINKED TO THE CULTIVATION OF LAND,
HE WILL FALL WITHIN PROVISION OF SEC 22 AND REQUIRED TO
TAKE REGISTRATION.
22

23. PERSONS NOT TO BE CONSIDERED AS
TAXABLE PERSONS

24. SR NO. PARTICULARS TIME FRAME
1. Time for applying registration Within 30 days
2. Time for approval by tax authorities Within 3 working days
3.
Period of validity of certificate of registration
for casual & non-resident taxable person.
For 90 days from effective date of
registration (extension for period not
exceeding 90 days)
4. In case of person paying tax under Section 8
(Composition Levy), registration shall be
cancelled if:-
Returns has not being furnished for 3
consecutive tax period.
In other cases the time period is 6 months.
5. In case of voluntary registration,
registration shall be cancelled if:-
Business has not commenced within 6
months.
6. Time for applying for revocation of
cancellation:-
Within 30 days from the date of service
of cancellation order.

26. THANK YOU.
N. HARIHRAN , A. AMUTHA
AHSLIDESHARE@GMAIL.COM
WWW.SLIDESHARE.NET/HARIHARANAMUTHA1/
9345020835