The document discusses registration requirements under the Goods and Services Tax (GST) law in India. It states that mandatory registration is required if aggregate turnover exceeds Rs. 20 lakhs for most states or Rs. 10 lakhs for special category states, or if the person holds a license under existing law or is engaged in reverse charge transactions. It outlines the registration process which involves filing Form REG-01 along with required documents like PAN and address proof. Upon approval, the GST Identification Number (GSTIN) is issued with a 15-digit format. The next session topic will be on input tax credit under GST.

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Short Term Course on Goods & Services Tax Law

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Module 3: Registration under GST
Registration under GST
In Summary
Topic for next session
Contents
Recap

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Recapitulate-module 1 and 2

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Recap
 Goods and Services Tax (GST) will lead to
 reduction in multiplicity of taxes;
 elimination of cascading effect of taxes;
 elimination of double taxation;
 uniformity in prices of goods and services across India;
 ease of doing business;
 simplified and unified tax regime.
 GST is a destination based tax on consumption of goods and services. It is levied
at all stages right from manufacturing up to final consumption with credit of taxes
paid at previous stages available as set off.

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 Central levies such as central excise duty, CVD, SAD, service tax, central sales tax,
central surcharges and cess will be merged into GST known as Central GST
(CGST).
 GST will subsume state levies such as VAT, entry tax, purchase tax, luxury tax and
state surcharges and cess known as State/ UT GST (SGST/ UTGST).
 GST on inter-state supply and intra-state supply will be levied and collected as
follows:
Nature Applicable GST GST Collected by
Location of supply and place of
supply in same state.
Intra-State CGST & SGST
CGST: central
govt.
SGST: state govt.
Location of supply and place of
supply in different state.
Inter-State
IGST=
CGST+SGST
Central govt.
Recap

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Registration under Goods and Services Tax

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Registration-persons liable to be registered
 As per section 22, every person liable to be registered
 who is registered or holds license under an earlier law;
 whose aggregate turnover exceeds threshold
 special category states – Rs. 10 lacs;
 other than special category states-Rs. 20 lacs.
 Special category states as per Article 279A (4) (g) of Constitution of India are
States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya,
Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.

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Registration- persons not liable to registration
 Following persons shall not be liable to registration
 any person engaged exclusively in the business of supplying goods and / or
services that are not liable to tax or wholly exempt from tax;
 an agriculturist.
 Key Points from above definition:
 Persons dealing in such goods or services which have been kept out of ambit
of GST (e.g. healthcare, crude oil, petrol, diesel etc.) are not liable to be
registered.
 Similarly, persons dealing in goods or services on which GST rate is 0% (e.g.
milk, food grains, pulses etc.) are not liable to be registered.
 A person, though not liable to be registered, may take voluntary registration.

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Registration- without threshold limit of turnover (1/2)
 Certain suppliers liable to be registered without threshold limit of turnover
 persons required to pay tax on reverse charge basis;
 e-commerce operators;
 agents of registered taxable persons;
 input service distributors;
 persons who are required to deduct tax;
 persons who are required to collect tax.

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Registration- without threshold limit of turnover (2/2)
Tax on reverse charge basis: under reverse charge mechanism, if supply of goods
and / or services is made by an unregistered person to a registered person, tax on
supply of goods and / or services shall be paid by the recipient of supply.
Example: ABC & associates is a Chennai based consulting firm which provided
taxation advisory to X Limited for Rs. 2 lacs. ABC & associates is not registered
under GST as their total turnover is less than Rs. 20 lacs. In this scenario, X Limited,
being the recipient of service, is liable to pay GST liability of Rs.36,000 (Rs. 2 lacs*
GST @ 18%) on behalf of ABC & associates. This is known as tax on reverse charge.

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Registration-Summary
Registration
Taxpayer
registered under
any existing laws
Fresh
Registration
Provisional
Registration
Certificate
Optional
Threshold based Mandatory Registration
Tax payable under reverse charge
Person required to collect tax
casual taxable person
Input Service Distributor (ISD)
E-commerce Operators
person required to deduct TDS
Agents of other registered taxable
persons
Voluntary
registration
below threshold
limit
Business Vertical-
wise registration
within same state
Aggregate
turnover of all
supplies
exceeds INR
20 Lacs
INR 10 Lacs in
North Eastern
States
Final Registration
Certificate on
submission of
requisite documents
Person Liable to
Register
Mandatory GST
registration

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Registration-procedure
 Permanent Account Number (PAN)
based registration: PAN is
mandatory for making an
application for registration.
Form No Form Details
REG-01 Application for registration
REG-02 Acknowledgment of application
REG-03
Notice for seeking additional
information
REG-04
Reply to notice for seeking clarification
/ additional information
REG-05
Order of rejection of application for
registration
REG-06 Registration Certificate
 Registration procedure is as follow:

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Registration-REG 01-Part A

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Input Fields Individual Company / Limited Liability
Partnership
Jurisdiction  Circle
 Ward
 Range
 Circle
 Ward
 Range
Details of Business
Owner / Partners /
Directors
 Contact Details
 DoB
 Aadhar number
 PAN Number
 Contact details
 E-mail ID
 DoB
 Aadhar number
 PAN Number
 Contact details
 E-mail ID
 Designation
 DIN
Entity Information Previous registration (if any)  CIN / LLPIN
 Certificate of Incorporation
Registration-REG 01-Part B

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Input fields Individual Company / Limited Liability
Partnership
Place of Business  Address
 Address proof-rent receipt /
rent agreement / electricity
bill
 Address
 Address proof-rent receipt /
rent agreement / electricity
bill
Bank Account
Information
 Bank Account number
 IFSC code
 Scan copy of bank statement
or cancelled cheque
 Bank Account number
 IFSC code
 Scan copy of bank statement
or cancelled cheque
Authorisation Letter Not Applicable  Authorisation letter / board
resolution
Digital Signature Optional Mandatory. Submission after
affixing digital signature
Registration-REG 01-Part B

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Registration-GSTIN
State
code
PAN Entity code Check
digit
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
0 7 A A E C N 9 9 0 4 B 1 Z M
Entity
number
of the
same
PAN
holder in
a State
Check
sum
digit
10 digit PAN numberCode as per
India Census
2011
Alphabet
‘Z’ by
default

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Summary

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In Summary
 Mandatory registration for persons
 whose aggregate turnover exceeds
 Rs. 20 lacs for other states;
 Rs. 10 lacs for special category states.
 holding any license under existing law;
 persons required to pay tax on reverse charge basis;
 e-commerce operators;
 agents of registered taxable persons;
 input service distributor;
 persons who are required to deduct tax;
 persons who are required to collect tax.

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 Persons dealing in
 goods or services which have been kept out of GST ambit;
 goods or services at 0% GST rate (milk, food grains, pulses etc.).
are not liable to be registered even if the aggregate turnover exceeds Rs. 20 lacs
/ Rs. 10 lacs (special category states).
 Persons not liable to be registered may take voluntary registration.
 Reverse charge mechanism is triggered if supply of goods and / or services is
made by an unregistered person to a registered person. Under reverse charge, tax
on supply of goods and / or services shall be paid by recipient of supply.
 PAN Card is mandatory for making an application for registration.
 Aggregate Turnover: Aggregate turnover means total turnover (all India) and does
not include value of inward supplies.
In Summary

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Form No Form Details
REG-01 Application for registration
REG-02 Acknowledgment of application
REG-03 Notice for seeking additional information
REG-04
Reply to notice for seeking clarification / additional
information
REG-05 Order of rejection of application for registration
REG-06 Registration Certificate
 Registration procedure is as follow
In Summary

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Next session topic
Module 4: Input Tax Credit under GST

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Thank you
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