Registration under GST, Elegibilty for registration under GST

1. REGISTRATION UNDER GST

2. COVERAGE UNDER THIS PPT
 Section 19- Registration
 Section 19A- Specific provision relating to casual taxable person & Non-Resident Taxable person
 Section 20- Amendment of registration certificate
 Section 21- Cancellation of Registration
 Section 22- Revocation of cancellation of Registration
 Section 142 - Transitional Provision
Introduction:
Registration: In any tax system this is the most fundamental requirement for identification of the
business for tax purposes and for having any compliance verification mechanism.
Registration of a business with the Tax authorities implies obtaining a unique identification code
from the concerned tax authorities so that all the operations of and data relating to the business can
be agglomerated and correlated.

3. REGISTRATION UNDER GST (1/2)
Answers to many Questions are hereby given as follows:
1. What is Limit?
Ans: Registration is required if aggregate turnover in an financial year exceeds 9 lakhs (4 lakhs FOR North-East States
including Sikkim)
2. What is the meaning of turnover here?
Ans: Turnover here means all supply including non-taxable supply, exempt turnover, export of goods, etc
3. Who don’t require registration?
Ans: Person: i. whose turnover is below limit specified above.
ii. If aggregate turnover only includes supply which are not liable to tax.(i.e. GST)
4. What is the Time-Limit for Registration?
Ans: The assessee must get himself register within 30 days from the date when it become liable to Register.

4. REGISTRATION UNDER GST (2/2)
5. What is the scene of Registration if business is in more than 1 states ?
Ans: If the business is carried out in different states, every business firm in every state need to take separate
registration even if the these different firms in different states is supplying goods/service by the same business
name.
6. What if the business is allready registered under existing law?
Ans: There is no need to take separate registration under GST. But the assessee has to submit documents as may be
prescribed within the time limit as may be prescribed.
7. What if assessee is carrying out different types of businesses in same state?
Ans: The law does not make mandatory for the assessee to opt different registration for each of his business. But if the
assessee want to opt different registration at his will, he can do the same.
8. Whether Voluntary Registration can be done?
Ans: Yes. The assessee can take voluntary registration even if his turnover does not crosses the limit of registration as
specified.

5. COMPULSORY REGISTRATION UNDER GST
Following persons are compulsorily required to take registration under GST irrespective of their
turnover limit:
 Making inter-state taxable supply
 Casual Taxable person
 Person requires to pay tax under RCM
 Non-Resident Taxable person
 Person requires to deduct tax u/s 37.
 Input Service Distributor
 Person who supplies goods/service through electronic commerce system
 Electronic Commerce operator
 Aggregators who supply services under his brand name or trade name. (eg. Ola, Uber)

6. REGISTRATION CERTIFICATE
 On Registration, Registration Certificate shall be issued within prescribed form.
 Unique identity Number (UIN) is granted/issued from effective date of registration.
 The person shall be Deemed to be Registered if:
i. Registration is not done by Department within prescribed time. AND
ii. Registration is not rejected within prescribed time by the Department for any valid clause.
 The taxpayer will be allotted a State wise, PAN based, 15 digit Goods and / or services Taxpayer
Unique Identification Number (GSTIN). The various digits in the GSTIN will denote the following:-
State
Code
PAN Entity
Code
Blank Check Digit
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

7. CASUAL TAXABLE PERSON & NON-RESIDENT TAXABLE PERSON
As per Section 19A:
Casual Taxable Person & Non-Resident Taxable Person means a person who casually undertake
supply in taxable territory & have no fixed place of business in India.
The provisions relating to such Casual Taxable Person & Non-Resident Taxable person are as follows:
 The certificate of registration issues to this person shall be valid for 90 days from effective day of
such certificate.
 This validity can be extended by another 2 months as per the requirement of such casual Taxable
Person & Non-Resident Taxable Person .
 For registration under GST, they have to make an advance Payment equivalent to estimated amount
of their tax liability.
 Such deposit can be utilized for payment of tax liability , penalties or interest under this Act

8. AMENDMENT OF REGISTRATION CERTIFICATE
As per Section 20, amendment to registration certificate can be made on submission of prescribed
document within prescribed time.
CANCELLATION OF REGISTRATION
Registration granted can be cancelled when:
 The business is discontinued or transfer or in case of death of proprietor.
Change in constitution of business
 When assessee is No longer liable to registration i.e. he now deals in wholly exempted or non-taxable
goods/services or his turnover limit is below the limit prescribed as per Section 19.
 Amalgamation of taxable person with other legal entities or de-merger

9. CANCELLATION OF REGISTRATION BY THE PROPER OFFICER
Proper officer may cancel the registration when:
 The assessee contravenes such provisions of Act or Rules as may be prescribed.
 Person opting composition scheme is not furnishing return for 3 consecutive period.
 Return is not furnished by the assessee for continuous period of 6 months.
 In case of Voluntary registration, if the business do not commence within 6 months
 Registration is obtained by means of fraud, willful misstatement or suppression of fraud.

10. TRANSITIONAL PROVISION
Pre-GST
Registration under existing law i.e. VAT,
S.Tax, Excise, etc
Not registered under existing law But
liable to get Registration under GST
LAW:
Issue of Registration Certificate on Provisional Basis
which will be valid for 6 Months
Apply for Registration within 30 days of
becoming liable to Registration as per
Section 19.
Liable to Reg under GST Not Liable to Reg under GST
Liable to furnish Info within
prescribed time
Info furnished Info not furnished
Final Registration Granted
Registration will be cancelled
Follow the procedure as let down
under Section 19
Apply for cancellation of
Registration