Registration is required under GST for any supplier of goods or services whose aggregate turnover exceeds Rs. 20 lakh. Persons registered under earlier laws will be migrated to GST. Exemptions from registration include agriculturists and those exclusively engaged in exempt supplies. Additional categories requiring compulsory registration include inter-state suppliers and e-commerce operators. Registration involves declaring PAN and other details to obtain a temporary reference number, applying online with documents, and receiving a GSTIN. Amendments and cancellations to registrations are also conducted online. Non-resident taxable persons can obtain temporary registration by submitting passport details.

1. GOODS AND SERVICES TAX
(GST)
A PRESENTATION BY
RISHAB MALIK
EMAIL : RISHABMALIK12@GMAIL.COM
MOB- 8750247665

2. REGISTRATION REQUIREMENT
Supplier of goods and services with Aggregate
Turnover over Specified limit
As per section 22 of CGST Act 2017, every supplier shall be
liable to be registered under this act in the state from where
he makes a taxable supply of goods or services if his
aggregate turnover in a financial year exceeds Rs. 20
lakh [ Rs.10 lakhs in case of special states(north east)
including Sikkim].

3. • The taxable threshold shall include all supplies made by the
taxable person, whether on his own account or made on behalf
of all his principals.
• The supply of goods, after completion of job-work, by a
registered job-worker shall be treated as the supply of goods by
the “principal”, and the value of such goods shall not be
included in the aggregate turnover of the registered job worker.

4. PERSONS REGISTERED UNDER
EARLIER LAW {SEC – 22(2)}
Every person who, on the day immediately preceding the
appointed day (i.e. Introduction of GST), is registered or holds
a license under an earlier law, shall be liable to be registered(i.e
migration) under GST with effect from the day on which GST
implement.

5. PERSON NOT LIABLE TO
REGISTERATION (SEC -23)
• Any person engaged exclusively in the business of
• Supply of goods or services or both
• That are not liable to tax or
• Wholly exempt from tax under GST &
• An Agriculturist

6. COMPULSORY REGISTRATION
WITHOUT THRESHOLD LIMIT (SEC
– 24)
• Persons making any inter-state taxable supply.
• Casual taxable persons.
• Persons who are required to pay tax under reverse charge.
• Non-resident taxable persons.
• Persons who are required to deduct tax / collect tax at
source.
• Electronic commerce operator.
• Input service distributor.

7. • Persons who supply goods and/or services on behalf of other
registered taxable persons whether as an agent or otherwise.
• Persons who supply goods and/or services through electronic
commerce operator(eg: Flipkart,amazon etc.)
• Person supply services of online information and database
access or retrieval from outside India to a unregistered person
in India.
• Such other person or class of persons as may be notified
by the central government or a state government on the
recommendations of the council.

8. REGISTRATION REQUIREMENTS
• Every person who is liable to be registered shall apply for
registration in every such state in which he is so liable within
30 days from the date on which he becomes liable to
registration.
• Casual taxable person or a non-resident taxable person shall
apply for registration at least 5 days prior to the commencement
of business.

9. PROCEDURE FOR REGISTRATION
• Person who is liable to be registered under GST shall, before
applying for registration, declare his permanent account number
(PAN), mobile number, e-mail address, state or union territory
in Part A of FORM GST REG-01 on the common portal.
• On successful verification of the pan, mobile number and e-
mail address, a temporary reference number shall be generated
and communicated to the applicant on the said mobile number
and e-mail address.

10. • Using that Reference number received by applicant on their
email or mobile address, the applicant shall electronically
submit an application in Part B of FORM GST REG-01,
along with documents specified in the said form, duly signed
by Digital Signature or Electronic Verification Code(EVC),
at the common portal.
• On receipt of an application, an acknowledgement shall be
issued electronically to applicant in FORM GST REG-02.

11. PROCEDURE FOR REGISTRATION
• PAN based GSTIN – each taxpayer will be allotted a state wise pan-
based 15-digit goods and services taxpayer identification number
(GSTIN) in FORM GST REG-06.
• First 2 digits will be state code. Next 10 digits will be income tax
PAN. 13th digit will be entity code. 14th digit will be blank for future
use. 15 the digit will be check digit.
• For obtaining registration, all the taxable persons shall interact with
tax authorities through a common portal called GST common portal .

12. GST MIGRATION
• If the person, other than an input service distributor, is
registered under an earlier law, it shall not be necessary for
him to apply for fresh registration under this section and he
shall follow the procedure as follows :
• Provisional ID shall be generated by sales and service tax
department and available on assesse’s online id of relevant
departments.
• By using this ID assesse can registered himself on GST
Portal through mobile or email verification.

13. • After registration on GST portal and after providing all
the information & documents as required on the portal,
assesse can migrate himself in GST.

14. TAXABLE PERSONS HAVING
MULTIPLE BUSINESS VERTICALS
A person having multiple business verticals in a state may
obtain a separate registration for each business vertical.
• “Business vertical” means a distinguishable component of an
enterprise that is engaged in supplying an individual product
or service or a group of related products or services and that
is subject to risks and returns that are different from those of
other business verticals

15. • For example- if A ltd. Is manufacturing shoes in Kanpur and
Allahabad. Only one GSTIN. Will be allotted for both Kanpur
an Allahabad. M/s A ltd cannot take separate registration under
GST for Kanpur and Allahabad.
But if m/s A ltd. is manufacturing shoes in Kanpur and Clothes
in Allahabad unit, then M/s A ltd. has the option to take separate
registration for Kanpur & Allahabad unit.

16. REGISTRATION BY NON-
RESIDENT TAXABLE PERSON
A non-resident taxable person may be granted registration
under on the basis of Self-attested copy of his (other than
income tax PAN) valid passport, for registration, duly signed or
verified through EVC, in FORM GST REG-09, at least five
days prior to the commencement of business.

17. VOLUNTARY REGISTRATION
A person, though not liable to be registered, may get himself
registered voluntarily, and all provisions of this act, as are
applicable to a registered taxable person, shall apply to such
person under GST Act.

18. REGISTRATION BY PROPER
OFFICER WITHOUT APPLICATION
Where a person who is liable to be registered under this act
fails to obtain registration, the proper officer may, proceed
to register such person Submit an application electronically in
FORM GST REG-12, duly signed or verified through EVC.

19. AMENDMENT OF REGISTRATION
UNDER GST
• Every registered taxable person shall inform the proper officer of any
changes to be done within 15 days of such change.
• Changes has to be done online through an application in FORM GST
REG – 14 along with documents related to change.
• The proper officer may, approve or reject amendments in the
registration particulars .
• The proper officer shall give proper notice and opportunity of being
heard before rejection amendment.
• Any rejection or approval of amendments under the CGST act/SGST
act shall be deemed to be a rejection or approval of amendments
under the CGST act/SGST act.

20. CANCELLATION OF GST
REGISTRATION
• The proper officer may cancel the registration on the death of
the registered taxable person by himself or on the basis of
application made by legal heir.
• Suo motu cancellation of registration under gst -
• if tax return has not been furnished for three consecutive tax
periods opting composition scheme.
• taxable person, other than a person opted for composition
scheme, failed to furnish returns for a continuous period of six
months.

21. • who has taken voluntary registration and not done business in
six months from date of registration.
• Registration obtained by fraud .
• Proper notice and hearing to be provided before cancellation of
registration .
• Liability continues despite cancellation of registration
• Cancellation under SGST means cancellation under CGST and
vice versa.

22. Q & A

23. THANK
YOU
RISHAB MALIK
MOB. 8750247665