Registration Procedures under Goods and Service Tax

1. Goods and Service Tax
(GST)
______________________________________________________________________
--CA Keshav Garg
+91 9888-090-008
Mygst.mytax@gmail.com
servicetaxindia@outlook.com

2. What is Goods & Service Tax ?
1. GST is comprehensive Value added Tax on Goods &
Services, collected at each stage of supply chain,
with applicable set off in respect of the tax remitted
at previous stages.
2. It is destination based consumption tax i.e. on final
consumption.
3. India has adopted Concurrent Dual GST Model.
4. All sort of Indirect taxes except basic Custom Duty,
Export Duty and few state taxes will subsume.
5. GST is expected to boost the Indian Economy’s GDP
by around 2%.

3. Concurrent Dual GST Model in India
1. System strikes a balance between fiscal autonomy of the
Central & State Governments.
2. It empowers both levels of governments to apply the tax to
a comprehensive base of Goods and Services, at all stages
in the supply chain.
3. The Centre shall administer CGST & IGST, states would
administer SGST.
4. No cross set off of input tax credit shall be allowed i.e.
CGST can be set off against CGST only and NOT from SGST.
5. A constitutional amendment with the consent of 50%
states is required in order to implement such system of
taxation.

4. Exceptions from GST
Goods/Products Status
1. AlcoholicLiquor for Human
Consumption
-- Not subsumed under GST
-- State Excise Plus VAT will continue to
levy
2. PetroleumProducts -- Included in GST but effectivefrom the
date to be notified by the GST Council.
-- Present Taxes shall continue
3. TobaccoProducts -- GST plus Central Excise will be
applicable
4. Electricity --ElectricityDuty will be levied rather
than GST.
5. RealEstate Transactions --Stamp Duty along with GST will apply.

5. Registration Procedure Under
GOODS AND SERVICES TAX(GST)

6. About Registration
1. A legal person with GST registration can collect GST from
his customers and claim any Input Tax Credit of GST paid by
him.
2. Taxpayers whose All India Gross Annual Turnover
INCLUDING exports and exempted supplies exceed the
threshold limit of Rs. 25 lakhs has to get registration under
the law.
3. Application for Registration has to be made within 30 days
of exceeding the threshold limit in order to avail ITC of all
purchases and supplies. However taxpayer can voluntarily
registereven when GAT is less than threshold.
4. If the taxpayer do not apply for registration within 30 days,
he shall not be eligible to claim ITC of the purchases made
prior to date of registration.
5. Effective Date of Registration in both the cases shall be the
date on which registration application is filed.

7. 6. Dealers carrying out inter state supply has to
COMPULSORILY take registration under GST,
irrespective of GAT. Such dealers can neither avail
compounding nor exemption threshold benefit.
7. For Government Authorities/PublicSector undertaking
which are not making outward supplies but are making
inter state purchases will be given UID in order to be part
of credit chain.
8. The concept of Input Service Distributor shall also
continue under the new GST regime.
9. All existing registered person shall be voluntarily
migrated and allotted GSTIN with the help of GST Portal
Network.
10. In case of enforcement cases, department can grant
registration on suo-motto basis.

8. Structure of
Goods and Service Tax Identification Number
(GSTIN)
State Code PAN Entity Blank Checksum
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
1. Registration Number would be 15 digit alphanumeric.
2. Registration will be strictly on the basis of PAN Number.
3. Registration Number shall be issued state wise.
4. Multiple registrations within a State for business
verticals shall be allowed.

9. Compounding under GST
1. A higher threshold limit (Compounding Turnover) would be
set for opting compounding and payment of GST at a
specified percentage of the turnover.
2. Taxpayer opting for compounding will move out of the
credit chain.
3. The option to avail compounding has to be opted at the
beginning of the financial year application has to be made
before 31st March.
4. Normal provisions will apply in case assessee crosses
Compounding turnover or voluntary opts out of the scheme.
5. Assessee voluntarily opting cannot step back to
compounding and has to make fresh application at the
beginning of next financial year.
6. Registration Application Form, Registration Certificate and
Returns for compounding assessee shall be different.

10. Casual Supplier
1. A supplier who is not registered, can take registration
for limited period for conducting the business in a state.
2. Such dealers are known as Casual Dealers and are not
allowed to avail compounding benefit.
3. The period of registration shall be mentioned in the
registration certificate.
4. Application form shall state the estimated
supplies/turnoverduring the said period.
5. Taxpayer has to self assess their likely liability and
deposit the same in form of refundable surety which
would be refunded after taxpayer has discharged his
final liability.

11. Non Resident Supplier
1. A Non Resident Supplier would be one which makes an
inter-state supplies of goods and services, but is not a
resident in the state in which registration has been
applied.
2. A Non Resident Supplier is registeredin any other state.
3. All the provisions of casual dealers shall apply to Non
Resident Supplier except that no security deposit or
advance tax shall be deposited.

12. Registration Modes
1. A online application may be submitted through GST
Common Portal setup by Goods and Service Tax Network.
2. An online application can be digitally signed by the
authorized representative. There is a option of manual
signing as well.
3. Upon online verification through E-Mail and SMS ,
acknowledgement shall be sent to the taxpayer.
4. The GSTN shall issue Log-in ID and password to authorized
signatory.
5. Application can be filed through Tax Return Preparers (TRP)
6. Facilitation centers shall be established for digitization
and/or uploading the documents on the GST Portal.

13. Manual Registration Process
(Without Digital Signatures)
1. Upon submission of application online, summary extract
has to manually signed and sent to Centralized Processing
Cell of GSTN within 30 days.
2. If the signed copy is not received within 30 days, a
reminder will be sent through e-mail or SMS to the
authorized signatory.
3. If the extract is still not received within 30 days of the
reminder, the system shall prompt the concerned tax
authority to initiate the action of cancellation of
preliminary registration.
4. GST portal would acknowledge the receipt of application
for registration and issue an Acknowledgement Number
which could be used by the applicant for tracking his
application.

14. Registration Process and Timelines
1. Assessee has to simultaneously make application with the
Center as well the state.
2. Center and State Authorities shall have to approve/raise
query on the application within 3 working days. Incase no
action is taken, registration shall be deemed to be granted.
3. In case of a query the same has to replied by the taxpayer
within the time stipulatedin the notice.
4. Upon Receipt of additional documents or clarification the
relevant tax authority will respond within 7 working days.
5. Thereafter the registration application will be processed
and if it is rejected by either Center or State, registration
will not be granted.
6. GST Registration Certificate has to be displayed at the
principal place of business of the taxpayer.

15. Migration of Existing Registrants in case
of VAT TIN
1. System is being designed to migrate verified data from existing
database to GST Common Portal and a GSTIN shall be
generated.
2. Existing Registrants which are registered with different states
and/or center shall have to take unified registration under GST.
3. NSDL has been vested the responsibility for verifying the data
on PAN Number basis, which shall be migrated to GST common
Portal.
4. GSTIN will be generated by NSDL in case of all VAT TINs where
PAN has been validated. Along with password GSTIN ill be sent
to respective State Tax Authorities.
5. State Tax Authorities shall communicate the GSTIN/password
to taxpayers along with instructions.
6. In case PAN is validated but email or phone numbers of the
dealers are not available, such dealers may be advised through
newspaper advertisement to visit GST portal and authenticate.

16. Migration of Existing Registrants in case
of Service Tax
1. It will be duty of the Service Tax Registrant to inform as
to under which state they would like to get themselves
registered.
2. Service Tax Portal will check GST Portal whether GSTIN
has been generated for combination of State and PAN of
the taxpayer, if not generated, request GST portal to
generate the same.
3. GST portal will generate the GSTIN and communicate to
the service tax department which shall further
communicate the same to the assessee.

17. Amendment of Registration
1. Most of the details can be amended by the tax payer on
self service basis.
2. Information like mobile number and email address can
be changed through online verification.
3. Some critical details like name, principal place of
business can be amended with the prior approval of the
tax authorities.

18. Cancellation/Surrender of Registration
1. In following cases, the registration can be either
surrendered by the registrant or cancelled by the tax
authorities.
a) Closure of business by taxpayer.
b) Gross Annual Turnover falling below threshold.
c) Transfer of business
d) Amalgamationor De-Merger
e) Non Commencement of business within stipulated
time.
2. In case of surrender acknowledgement will be sent through
Email and SMS to the applicant and he will be deemed to be
unregistered from date of acknowledgement. But the
assessee has to regularly update his contact details till all the
dues are cleared/refunded.

19. Other Matters for Cancellation of
Registration by Tax Authorities
1. Non Receipt of signed copy of summary extract of submitted
application from within 30 days of reminder.
2. In case Taxpayer Contravenes specified provisions of the GST
Law.
3. In case the taxpayer does not file periodic return. It is advisable
to fill Nil returns in order to avoid cancellation.
4. The registration both at Center and State shall be simultaneous
revoked.
5. Only the same authority can revoke cancellation of registration
which have cancelled the registration and nobody else.
6. An appeal against the cancellation of registration can be filed.
7. The cancellation or surrender of registration would always have
prospective effect.

20. Returns and Their Due Date under Goods
And Service Tax(GST)
(In Brief)

21. S. No. Return
Form
For Due Date
1. GSTR – 1 Outward Supplies made by taxpayer
(other than compounding taxpayer and
Input Service Distributor)
10th of next month
2. GSTR – 2 Inward Supplies Received by a taxpayer
(other than compounding taxpayer and
Input Service Distributor)
15th of next month
3. GSTR- 3 Monthly Return (other than
compounding taxpayer and Input Service
Distributor)
20th of next month
4. GSTR- 4 Quarterly Return for Compounding
Taxpayer
18th of the month next to
quarter
5. GSTR- 5 Periodic Return by Non Resident
Taxpayer
Last day of registration
6. GSTR- 6 Returnfor InputService Distributor 15th of next month
7. GSTR- 7 Returnfor Tax Deductedat Source 10th of next month
8. GSTR-8 Annual Return By 31st Dec of next FY

22. THANK YOU
--CA Keshav Garg
+91-9888-090-008
+91-172-461-3328
Mail: mygst.mytax@gmail.com
servicetaxindia@outlook.com
_________________________________________________________________________________________
Service Tax Helpdesk : +91-9888-090-008
For Daily Dose on GST & Service Tax
WhatsApp - <Name>, <Mobile No>, <City> at +91-9888-090-008