The document discusses registration requirements under the Goods and Services Tax (GST) in India. It outlines that registration is mandatory for suppliers above certain turnover thresholds and for certain types of businesses and transactions. There are different types of registrations including compulsory, voluntary, and special provisions for casual or non-resident taxpayers. The key advantages of registration are legal recognition as a supplier, authorization to collect tax, access to input tax credits, and an automated accounting system for taxes.

1. GST Registration In India
By
Dr. Mohmed Amin Mir
Assistant Professor
Department of Commerce & Management Studies
Islamia College of Science & Commerce
(Autonomous with CPE Status)
Srinagar - 190002, Jammu & Kashmir, India

2. Introduction
 Most fundamental requirement under any taxation system
 Registration under GST is not Tax specific
 Single Registration for all the taxes i.e. CGST, SGST/UTGST, IGSTT
& Cesses
 ‘Registration of a supplier’
 Obtaining a Unique Identification Code from the GST Authorities
 It is a Unique 15 Digit GSTIN
 Basic requirement for:
 Identification of Tax Payers &
 To check compliance mechanism
 Legally recognises a person:
 As supplier of goods & services
 Authorises him to collect taxes from his customers
 Pass on credit (ITC) of such taxes paid to the purchasers of goods or
recipient of services & may utilise the same foe payment of taxes
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3. Advantages of Registration
1. Legal Recognition
 As supplier of goods or services
2. Authorization for Collection of Tax
 From his customers/clients in respect of goods or services
 Can pass on the credit of taxes paid
3. Benefits of ITC
 Can claim ITC paid on Inputs, input services & capital goods
4. Seamless Flow of Funds
 From the manufacturer/importer to the last supplier in the chain
 From the centre and states
5. Accounting for Taxes
 Automatic accounting of taxes paid through running electronic
ledgers maintained on the dashboard of a taxpayer by GSTN
 Electronic Cash Ledger, Electronic Credit Ledger (ITC) & Electronic
Liability Ledger
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4. Legal Provisions relating to Registration
GST Laws applicable in respect of registration of Supplier
1. CGST Act, 2017
 Sec - 22 to 30 of Chapter VI of CGST Act stipulates the
provisions relating to registration
2. CGST Rules, 2017
 Provisions of CGST Act are to be read with the rules
prescribed under the CGST Rues, 2017 [Rules – 8 to 26
given in Chapter-III
3. State GST Laws
 Sec-20 of the IGST Act, 2017 & Sec-21 of UTGST Act, 2017
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5. Types of Registration under CGST Act, 2017
A. Persons Liable for Registration [Sec-22]
B. Compulsory Registration in certain cases [Sec-24]
C. Voluntary Registration [Sec-25 (3)]
D. Deemed Registration [Sec-26]
E. Suo Motu Registration [Sec-25 (8)]
F. Special Provisions for Casual Taxable Person & Non-Resident Taxable
Person [Sec-27]
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6. A. Persons Liable for Registration
Sec-22 of CGST Act, 2017 creates liability for registration on the following persons:
1. Based on Threshold Limit [Sec-22 (1)]
 If aggregate turnover in a financial year exceeds Rs. 20 lakhs
 If aggregate turnover in a financial year exceeds Rs. 10 lakhs (for special
category states)
i. Where to take registration: In the state or UT from where the taxable supply of goods or
services or both are made
ii. Threshold Limit
iii. Branch in special category: Threshold limit will be reduced to Rs. 10 Lakh
iv. Taxable Supply: Required to obtain registration with respect to each of his place of
business in India from where a taxable supply has taken place
 No Registration required if aggregate turnover consists exclusively of goods or
services or both which are not taxable under GST
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7. Persons Liable for Registration
2. Persons Registered under Earlier Indirect Tax Laws to Migrate [Sec-
22 (2)]
 Enrol for primary migration
 Like Excise/Service Tax/VAT
3. On Transfer of Business [Sec-22 (3)]
 Transferee/successor is liable to obtain registration
4. In case of Amalgamation or Demerger by Order of the court [Sec-22
(4)]
 Transferee is liable to be registered
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8. B. Compulsory Registration [Sec-24]
Sec-24 of CGST Act, 2017 provides for compulsory registration certain supplies notwithstanding
that their AGGREGATE TURNOVER is below the exempted threshold
Categories of Persons:
i. Persons making any Inter-state supply
ii. Casual Taxable Persons making taxable supply
iii. Persons required to pay tax under reverse charge
iv. Non-resident TAXABLE PERSONS making taxable supply
v. Persons who make taxable supply of goods or services or both on behalf of other taxable
persons whether as an agent or otherwise
vi. Input Service Distributor
vii. Persons who supply goods or services or both through such Electronic Commerce
Operator who is required to collect tax at source u/s-52
viii. Such OTHER PERSONS or Class of persons as may be notified by the government on the
recommendations of the Council
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9. AGGREGATE TURNOVER
Particulars Amount (Rs)
Value of all Taxable Supplies -
Exempted Supplies -
Export of Goods/Services -
Inter-State Supplies -
Supply of Goods by registered job worker
after completion of job
-
Aggregate Turnover =
Note:
i. Computed on all India Basis
ii. Excludes CGST, SGST,UTGST, IGST & Compensation Cess
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10. TAXABLE PERSON
 Means a person who is registered u/s-22 or 24
 It means even an unregistered person who is liable to be registered
is a taxable person
 Similarly, a person not liable to be registered but has taken voluntary
registration and got himself registered is also a taxable person.
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11. C. Voluntary Registration
 A person who is not liable to be registered u/s- 22 or 24 may get himself registered
voluntary
 All provisions of this Act, as are applicable to a person registered, shall apply to
voluntary registered person
 Is Advantageous for the persons supplying goods or services or both to registered
persons
 In case of supplies received from unregistered supplier by registered recipient,
recipient has to pay the tax under REVERSE CHARGE
 Voluntary registration enables a supplier of goods or services or both to enhance
its B2B transaction as the business units would prefer receiving supplies from the
registered persons only
 Once a person obtains voluntary registration, he has to pay tax even though his
aggregate turnover does not exceed Rs. 20 Lakh/ Rs. 10 Lakh
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12. D. Deemed Registration [Sec-26]
 Grant of registration/ Unique Identification No. under one GST Act
(CGST/SGST/UTGST) and GSTN is issued, it will be treated as if
registration has been granted under all GST Acts including IGST
 Deemed Rejection
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13. E. Suo Motu Registration [Sec-25 (8)]
 Temporary registration by Proper Office on Suo motu basis
 Order by Proper Officer: where, pursuant to any survey, enquiry,
inspection, search or any other proceedings under the Act, the
proper officer finds that a person liable to registration under the Act
has failed to apply for such registration, such officer may register the
said person on a temporary basis and issue an order in FORM GST
REG-12
 Effective Date of Registration shall be effective from the date of
such order granting registration.
 Such person shall submit applications in the form within 90 days
from the date of the grant of temporary registrations
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14. E. Special Provisions for Grant of Registration for Casual Taxable
Person (CTP) & Non-Resident Taxable Person (NRTP) [Sec-27]
 CTP: A person who occasionally undertakes transactions involving
supply of goods or services or both in the course or furtherance of
business whether as principal, agent or in any other capacity, in a
state/UT where he has no fixed place of business.
Example: A person coming in for exhibitions from outside the sate /UT
 NRTP: Does not have fixed place of business/residence in India at
all
I. Provisions common to both
II. Provisions different for CTP & NRTP
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15. I. Provisions Common to Both
1. No Benefit of Threshold Limit
2. Registration before Starting of the Business (at least 5 days prior to
commencement of business)
3. Taxable Supplies after Registration
4. Advance Deposit of Tax (at the time of application & for specified period)
5. Period of Validity of Registration Certificate
 Period specified in the registration applications or
 90 days from the effective date of registration, whichever is earlier
6. Extension of Validation (further by a period not exceeding 90 days)
7. Applicability of Rules 9 & 10 [Verification of applications & grant of
registration]
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16. I. Provisions Different fro CTP & NRTP
1. Registration Form Number
 CTP submits the application for registration in the normal form of
application for registration i.e. FORM GST REG-01
 NRTP requires to submit application electronically in FORMGST REG-09
2. Requirement of PAN
 Registration of CTP is a PAN based
 NRTP needs to submit documents like self attested copy of Valid Passport
alongwith application signed by his authorised signatory (who is an Indian
Resident having Valid PAN)
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