This document discusses registration requirements under the Goods and Services Tax (GST) law in India. It defines a taxable person as someone who is registered or liable to be registered under the GST law. It outlines the thresholds and circumstances under which registration is mandatory, including if annual turnover exceeds 20 lakhs rupees. It also discusses the process and timelines for applying for different types of GST registrations like regular, casual, non-resident taxpayers. Finally, it lists the various forms involved in the registration, amendment, cancellation and other processes.

1. TAXABLE PERSON
CA. ANKITA GARG
E-Mail: ankita@taxconsultantindia.in
M:- 91-9999466272
W:- www.taxconsultantindia.in

2. Who is a Taxable Person?
Sec.2(107):Taxable Person means a person who is
registered or liable to be registered under Section 22 or
Section 24
 It will cover all types of person carrying on business
activities i.e. manufacturer, job worker, trader , exporter ,
all types of service providers
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PERSON
REGISTERED-CAN
BE VOLUNTARY
REGISTRATION
LIABLE TO BE
REGISTERED

3. Entry of businesses in to the arena of GST is inevitably with the
Registration Process under GST
 Without the Registration ‘Supplier of Goods and Services can
not be legally recognized under GST Law and business
community.
 Can claim the benefit of ITC paid on the purchases which would
,otherwise , form part of his cost
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Consequences of Purchases from unregistered person by a
registered person:-
ITC as Cost
Reverse charge
Responsibility with the recipient for the compliances like
invoice, etc.

4. 5/13/2017
LIABLE TO BE
REGISTERED
BASED ON
THRESHOLD
SEC.22
IRRESPECTIVE
OF
THRESHOLD
SEC.24

5. Inter-state
taxable supply
Casual & Non-
resident taxable
persons
Person liable
under Reverse
charge
Person
deducting TDS
u/s 51
E-commerce operator –
TCS & person supply
goods through them
E-com operator
AgentISD
Person supplying Online
information & database access
or retrieval service from
outside India
Other notified
person
COMPULSORY REGISTRATION

6. SEC.22
 Any business whose Aggregate Turnover in a Financial year exceeds Rs
20 lakhs (Rs 10 lakhs for special category of states)is liable to be
registered in the state from where he makes a taxable supply
 Special Category states clause (g) of clause (4) of Article 279A –
Arunachal Pradesh, Assam, Mizoram , Sikkim…..
EXCEPT
 Any person engaged exclusively in the either non
taxable or wholly exempt supply
 An agriculturist
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Sec.23
Aggregate Turnover – Aggregate value of all taxable supplies,
exempt supplies, exports of goods or services or both and inter-
state supplies of persons having the same PAN number , to be
computed on all India basis but excludes the taxes levied in GST

7. 1. M/s ABC limited is having units in following states
 Delhi
 Andhra Pradesh
 Punjab
In the above situation M/s ABC Limited is required to obtain
registration in all the three states.
2. In the above example, if Delhi is making a supply of taxable goods and
Punjab is making a supply of exempted goods only, registration will
have to be obtained in Delhi only.
3. A manufacturer has Two factories in Gujarat and sale office in 5 states
(including Gujarat). It also has centralized service tax registration at
Gujrat. What would be difference in registration requirements under GST?
 Total Present Registration: 2 (excise) + 5 (VAT) + 1 (Service Tax) = 8
Registration under GST: 5 (5 -In each state)
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8. (a) where a supply is made from a place of business for
which registration has been obtained, the location of such
place of business;
(b) where a supply is made from a place other than the
place of business for which registration has been
obtained, that is to say, a fixed establishment elsewhere,
the location of such fixed establishment;
(c) where a supply is made from more than one
establishment, whether the place of business or fixed
establishment, the location of the establishment most
directly concerned with the provision of the supply; and
(d) in absence of such places, the location of the usual place of
residence of the supplier
Location
of
Supplier
- Service

9. Place of Business Sec.2(85):-
(a) a place from
where the business is
ordinarily carried on,
and includes a
warehouse, a godown
or any other place
where a taxable
person stores his
goods, provides or
receives goods and/or
services; or
(b) a place where a
taxable person
maintains his
books of account;
or
(c) a place where
a taxable person
is engaged in
business through
an agent, by
whatever name
called;
Fixed Establishment ( Sec.2(50):-
a place, other
than the place
of business,
which is
characterised by a
sufficient degree of
permanence and
Suitable structure
in terms of human
and technical
resources
to supply services, or to
receive and use services for
its own needs;
Importa
nt
Concepts

10.  Every person who is registered under an earlier law
( VAT, Excise)
 Every transferee or the successor in case the
business has been transferred on account of
succession or demerger
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11.  Persons making inter-state taxable supply
 Persons required to pay tax under reverse charge
 Casual taxable persons making taxable supply
 Non resident taxable person making taxable supply
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Non Resident taxable person- A Person who occassionally
undertakes transactions involving supply whether as principal or
agent but has no fixed place of Business or Residence in India

12.  persons who are required to deduct tax under section 51
 persons who supply goods or services or both on behalf of other
taxable persons whether as an agent or otherwise
 input service distributor , whether or not separately registered
 "Input Service Distributor" means an office of the supplier
which receives tax invoices issued under section 31 towards
receipt of input services and issues a prescribed document for
the purposes of distributing the credit of CGST ,SGST (UTGST in
case UT’s) or IGST paid on the said services to a supplier of
taxable goods and / or services having same PAN as that of the
office referred to above;
 Separate registration to be taken as Input Service Distributor
 Credit of only input service to be distributed
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13.  Persons required to pay tax under section 9(5)
 persons who supply goods or services or both,
other than specified under Sec.9(5), through
electronic commerce operator,
 every electronic commerce operator,
 Every person supplying online information and
data base access or retrieval services from a
place outside India to a person in India
 such other person or class of persons as may
be notified
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14.  PAN based Registration: PAN will be mandatory except in case of Non-Resident
taxable person
 Unified application to both tax authorities
 State-wise registration for entities having presence in more than one State
 Need not apply separately for each State
 Within a PAN, separate registration for separate business verticals within a State
possible
Example M/s ABC Limited has business of
 Manufacture of Shoes (Naraina-Delhi)
 Trade of LED Bulbs ( Chandni Chowk-Delhi)
In the above situation, M/s ABC Limited has the following option:-
 One single registration for both the units
 Separate registration for each line of business
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15.  In case of voluntary registration- all the provisions of the Act shall apply
 A person who has obtained registration in more than one state shall be treated
as a distinct person in respect of each such registration
 Suo moto registration by proper officer of a person who is liable for
registration but fails to get registered
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16. Application to b e made by Within-Time limit
Taxable person Within 30 days of becoming
liable
Casual Taxable person 5 Days ahead
Non-Resident Taxable person 5 Days ahead
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17. 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 Application for filing information for
registration/amendment/cancellation/ revocation-
cancellation
5 GST-REG-05 Order of rejection of Application
6 GST-REG-06 Registration Certificate issued
FORMS-REGISTRATION

18. SL
No
Form No Title of the Form
7 GST-REG-07 Application for Registration 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-9 Application for Registration of Non-Resident
Taxable Person
10 GST-REG-9A Application for person supplying online
information and data base access or retrieval
services
10 GST-REG-10 Application for extension of registration
11 GST-REG-11 Order for temporary Registration/ Suo Moto
registration by Proper officer
FORMS-REGISTRATION

19. SL
No
Form No Title of the Form
12 GST-REG-12 Application for allotment of Unique ID to UN bodies /
Embassies / any other person
13 GST-REG-13 Application for amendment of registration
14 GST-REG-14 Order for approval of amendment
15 GST-REG-15 Application for cancellation
16 GST-REG-16 Show cause notice for cancellation
17 GST-REG-17 Reply by Registered person of SCN
18 GST-REG-18 Order of cancellation of registration on application filed by
registered person
19 GST-REG-19 Order of cancellation
20 GST-REG-20 Application for revocation of cancellation
FORMS-REGISTRATION

20. SL
No
Form No Title of the Form
21 GST-REG-21 Order of revocation of cancellation
22 GST-REG-22 SCN to applicant before passing the order of revocation of
cancellation
23 GST-REG-23 Reply by applicant towards REG-22
24 GST-REG-24 Application by persons who have been granted
provisional registration
25 GST-REG-25 Provisional Registration
26 GST-REG-26 Order of Cancellation of Provisional registration
27 GST-REG-27 SCN before issuing Order of Cancellation of provisional
registration
28 GST-REG-28 Application by existing registered persons for
cancellation of registration
FORMS-REGISTRATION

21. THANK YOU
5/13/2017