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1
Registration for
Goods and Service
Tax
by Dr. Soheli Ghose
Registration Structure under GST –
Section 22
2
 Three Acts applicable on every Person under GST – Central GST Act, (State)
GST Act or (Union Territory) GST Act, Integrated GST Act.
 Registrations required by every person
Simultaneous registration under CGST, SGST/ UTGST and IGST
 Separate registration required for each State
 Total possible registrations for one PAN
 Possible separate registrations for each business vertical within a State as
defined u/s 2(18)
States
+ UTs
29+
2
Business
VerticalsN
Single GSTIN
Registration under SGST
Registration under CGST
Registration under IGST
3
Registration Structure under GST – Section 25
4
 PAN based Registration: PAN will be mandatory (except for Non-
Resident / UN agencies)
 Place of Registration - “from where” Supplier makes a taxable supply
of goods or services or both
 Provision for Voluntary Registration
 Central / State Government specify persons exempted from obtaining
registration
 Auto generation of provisional registration for existing assessee based
on enrolment
 Proper officer has powers for suo moto registrations in case of
unregistered persons
State Code PAN
Business
Vertical
X X X X XX X X X X XXX X X
Blank Check-sum
REGISTRATION PROCESS
APPLICATION
 Form GST Reg-01
 Part A (PAN, e-Mail, Mobile Verification)
 Part B (Other details)
 Ack. Form GST Reg-02
 Submit the relevant docs
5
VERIFICATION
6
Initial verification within 3 working days
Clarifications/info required –Form GST Reg-03
Applicant furnish clarifications in Form GST Reg-
04 within next 7 working day
APPROVAL/REJECTION
7
•Approval within 3 working days
•If satisfactory clarifications received– approval shall
be given in next 7 days
•If clarifications not satisfactory- intimate the
rejection in Form GST REG-05
•Deemed registration--No action taken within 3/7
working days
 Said process applicable to Inter-state, Voluntary,
Casual, Reverse Charge,
 Registration Certificate is Issued in Form GST Reg-06
 Approximately a 17 days Process.
8
Process to obtain Registration –
Section 25
 Application to be filed online in each State within 30 days
 Application can also be filed through TRP or FC
 Scanned documents to be attached
 Status of the Application – Acceptance / Query
 Rejection only after giving opportunity of being heard
 Rejection of Application under CGST will be a deemed rejection
under SGST and vice-versa
 Deemed Approval, if no query
9
Registration Special Provisions
10
Failure to Register
• If person newly applying for
registration fails to apply for
registration within 30 days
from the date on which he
becomes liable to
registration – ITC credit in
respect of goods held in
stock or contained in
finished or semi-finished
goods held in stock will not
be available.
Casual Taxable Person
• Person who occasionally
undertakes transactions
involving supply of goods
and / or services in the
course or furtherance of
business, in a taxable
territory where he has no
fixed place of business.
Registration Provisions, Non-Resident
Taxable Person – Section 27
Registration
• Person who
occasionally,
undertakes
transactions
involving supply
of goods and
services, and
who has no
fixed place of
business in
India.
Time period
• Certificate of
Registration
issued to such
persons shall be
valid only for a
period of 90
Days. [Can be
extended
maximum by
further 90 days]
Advance
Deposit
• They shall be
required to make
advance deposit
of estimated tax
liability net tax
at the time of
registration and
additional
deposit of tax in
case of
extension.
11
Amendment in Registration – Section 28
 Any change in registration has to be informed within 15
days of change
 Proper officer may approve / reject amendment
 No rejection without giving an opportunity of being heard
 Rejection of amendment under CGST will be a deemed
rejection under SGST and vice-a-versa
12
Cancellation of Registration – Sec 29
Reasons for cancellation
• Transfer of business or discontinuation of business
• Change in the constitution of business. (Partnership
Firm may be changed to Sole Proprietorship due to
death of one of the two partners, leading to change
in PAN )
• Persons no longer liable to be registered under
Section 22 and 24 (Except when he is voluntarily
registered)
• Where registered taxable person has contravened
provisions of the Act as may be prescribed
13
 A composition supplier has not furnished
returns for 3 consecutive tax periods/ any other
person has not furnished returns for a
continuous period of 6 months
 Non-commencement of business within 6
months from date of registration by a person
who has registered voluntarily.
 Where registration has been obtained by means
of fraud, willful statement or suppression of
facts, the registration may be cancelled with
retrospective effect.
14
CANCELLATION
 Cancellation can be done by Proper Officer suo
motu or on application made by the registered
taxable person;
 Retrospective cancellation in case of fraud,
wilful misstatement or suppression of fact;
 Liability to pay tax before the date of
cancellation will not be affected;
 Cancellation under CGST Act will be deemed
cancellation under SGST Act and vice-versa;
15
 Substantial penalty in case registration obtained with
fraudulent intentions;
 Notice of hearing and opportunity of being heard is a
MUST before cancellation;
 Application for revocation or cancellation of registration
shall be made within 30 days of date of service of
cancellation order (Section 30);
 Revocation of cancellation under CGST will be a deemed
revocation under SGST and vice-a-versa;
16
Cancellation of Registration – Section 29
SL
No
Form No Title of the Form
1 GST-REG-01 Application for registration
2 GST-REG-02 Acknowledgement
3 GST-REG-03 Notice Seeking Additional information/
clarification/ documents relating to application for
registration / amendment / cancellation
4 GST-REG-04 Furnishing clarification sought in GST REG03
5 GST-REG-05 Order of rejection of Application
6 GST-REG-06 Registration Certificate issued
17
Cancellation of Registration – Section 29
18
SL
No
Form No Title of the Form
7 GST-REG-07 Application for Regn of Tax Deductor / Tax Collected at
source
8 GST-REG-08 Order of cancellation of registration as Tax deductor or
Tax collector at source
9 GST-REG-09 Application for Registration for Non Resident Taxable
person
9A GST- REG-9A Application for registration for OIDRS by Non Resident
Taxable person
10 GST-REG-10 Application for extension in period of causal taxable
person or non resident taxable person
11 GST-REG-11 Temporary Suo Moto Registration
12 GST-REG-12 Application to grant UID

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Registration for goods and service tax by Dr. Soheli Ghose

  • 1. 1 Registration for Goods and Service Tax by Dr. Soheli Ghose
  • 2. Registration Structure under GST – Section 22 2  Three Acts applicable on every Person under GST – Central GST Act, (State) GST Act or (Union Territory) GST Act, Integrated GST Act.  Registrations required by every person Simultaneous registration under CGST, SGST/ UTGST and IGST  Separate registration required for each State  Total possible registrations for one PAN  Possible separate registrations for each business vertical within a State as defined u/s 2(18) States + UTs 29+ 2 Business VerticalsN
  • 3. Single GSTIN Registration under SGST Registration under CGST Registration under IGST 3
  • 4. Registration Structure under GST – Section 25 4  PAN based Registration: PAN will be mandatory (except for Non- Resident / UN agencies)  Place of Registration - “from where” Supplier makes a taxable supply of goods or services or both  Provision for Voluntary Registration  Central / State Government specify persons exempted from obtaining registration  Auto generation of provisional registration for existing assessee based on enrolment  Proper officer has powers for suo moto registrations in case of unregistered persons State Code PAN Business Vertical X X X X XX X X X X XXX X X Blank Check-sum
  • 5. REGISTRATION PROCESS APPLICATION  Form GST Reg-01  Part A (PAN, e-Mail, Mobile Verification)  Part B (Other details)  Ack. Form GST Reg-02  Submit the relevant docs 5
  • 6. VERIFICATION 6 Initial verification within 3 working days Clarifications/info required –Form GST Reg-03 Applicant furnish clarifications in Form GST Reg- 04 within next 7 working day
  • 7. APPROVAL/REJECTION 7 •Approval within 3 working days •If satisfactory clarifications received– approval shall be given in next 7 days •If clarifications not satisfactory- intimate the rejection in Form GST REG-05 •Deemed registration--No action taken within 3/7 working days
  • 8.  Said process applicable to Inter-state, Voluntary, Casual, Reverse Charge,  Registration Certificate is Issued in Form GST Reg-06  Approximately a 17 days Process. 8
  • 9. Process to obtain Registration – Section 25  Application to be filed online in each State within 30 days  Application can also be filed through TRP or FC  Scanned documents to be attached  Status of the Application – Acceptance / Query  Rejection only after giving opportunity of being heard  Rejection of Application under CGST will be a deemed rejection under SGST and vice-versa  Deemed Approval, if no query 9
  • 10. Registration Special Provisions 10 Failure to Register • If person newly applying for registration fails to apply for registration within 30 days from the date on which he becomes liable to registration – ITC credit in respect of goods held in stock or contained in finished or semi-finished goods held in stock will not be available. Casual Taxable Person • Person who occasionally undertakes transactions involving supply of goods and / or services in the course or furtherance of business, in a taxable territory where he has no fixed place of business.
  • 11. Registration Provisions, Non-Resident Taxable Person – Section 27 Registration • Person who occasionally, undertakes transactions involving supply of goods and services, and who has no fixed place of business in India. Time period • Certificate of Registration issued to such persons shall be valid only for a period of 90 Days. [Can be extended maximum by further 90 days] Advance Deposit • They shall be required to make advance deposit of estimated tax liability net tax at the time of registration and additional deposit of tax in case of extension. 11
  • 12. Amendment in Registration – Section 28  Any change in registration has to be informed within 15 days of change  Proper officer may approve / reject amendment  No rejection without giving an opportunity of being heard  Rejection of amendment under CGST will be a deemed rejection under SGST and vice-a-versa 12
  • 13. Cancellation of Registration – Sec 29 Reasons for cancellation • Transfer of business or discontinuation of business • Change in the constitution of business. (Partnership Firm may be changed to Sole Proprietorship due to death of one of the two partners, leading to change in PAN ) • Persons no longer liable to be registered under Section 22 and 24 (Except when he is voluntarily registered) • Where registered taxable person has contravened provisions of the Act as may be prescribed 13
  • 14.  A composition supplier has not furnished returns for 3 consecutive tax periods/ any other person has not furnished returns for a continuous period of 6 months  Non-commencement of business within 6 months from date of registration by a person who has registered voluntarily.  Where registration has been obtained by means of fraud, willful statement or suppression of facts, the registration may be cancelled with retrospective effect. 14
  • 15. CANCELLATION  Cancellation can be done by Proper Officer suo motu or on application made by the registered taxable person;  Retrospective cancellation in case of fraud, wilful misstatement or suppression of fact;  Liability to pay tax before the date of cancellation will not be affected;  Cancellation under CGST Act will be deemed cancellation under SGST Act and vice-versa; 15
  • 16.  Substantial penalty in case registration obtained with fraudulent intentions;  Notice of hearing and opportunity of being heard is a MUST before cancellation;  Application for revocation or cancellation of registration shall be made within 30 days of date of service of cancellation order (Section 30);  Revocation of cancellation under CGST will be a deemed revocation under SGST and vice-a-versa; 16
  • 17. Cancellation of Registration – Section 29 SL No Form No Title of the Form 1 GST-REG-01 Application for registration 2 GST-REG-02 Acknowledgement 3 GST-REG-03 Notice Seeking Additional information/ clarification/ documents relating to application for registration / amendment / cancellation 4 GST-REG-04 Furnishing clarification sought in GST REG03 5 GST-REG-05 Order of rejection of Application 6 GST-REG-06 Registration Certificate issued 17
  • 18. Cancellation of Registration – Section 29 18 SL No Form No Title of the Form 7 GST-REG-07 Application for Regn of Tax Deductor / Tax Collected at source 8 GST-REG-08 Order of cancellation of registration as Tax deductor or Tax collector at source 9 GST-REG-09 Application for Registration for Non Resident Taxable person 9A GST- REG-9A Application for registration for OIDRS by Non Resident Taxable person 10 GST-REG-10 Application for extension in period of causal taxable person or non resident taxable person 11 GST-REG-11 Temporary Suo Moto Registration 12 GST-REG-12 Application to grant UID