FAQ on GST Registration

[Ashwarya Agarwal]

Q1.    What will be the effective date of registration in GST?

Ans.  Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be date of his liability for registration.

Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.

In case of suo-moto registration, i.e. taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.

Q2.    Whether a person can apply for registration even if turnover is less than threshold exemption limit?

Ans.  Yes, it will be a case of Voluntary Registration. In case of voluntary / suo-moto registration, i.e. taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.

Q3.    When does a person become liable for registration under GST?

Ans.   Person becomes liable for registration if the aggregate turnover in a financial year exceeds Rs.20 lakh.

Provided that where such person makes taxable supplies of goods and/or services from any of the special category state, he shall be liable for registration if the aggregate turnover in a financial year exceeds Rs.10 lakh.

Q4.    Whether there is any other Registration provision for Special Category State?

Ans.   In case of special category states the aforesaid limit is ₹ 10 lakh.

Special category states are:-

• Arunachal Pradesh                       

• Assam    

• Jammu & Kashmir

• Manipur

• Meghalaya

• Mizoram

• Nagaland

• Sikkim

• Tripura

• Himachal Pradesh

• Uttarakhand

Q5.    What is Aggregate Turnover?

Ans.  As per section 2(6) of the CGST Bill, aggregate turnover includes the aggregate value of:

1. all taxable and non-taxable supplies,

2. exempt supplies, and

3. exports of goods and/or service

4. all inter-state supplies

of a person having the same PAN.

Excludesvalue of supplies on which tax is levied on reverse charge basis, and value of inward supplies.

The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act and the IGST Act.

The value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal.

Q6.    Is it necessary for the UN bodies to get registration under GST?

Ans. Yes. U/s Sec 25(9) of the CGST Bill, All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid by them and for any other purpose as may be prescribed.

Q7.    What is the responsibility of the taxable person supplying to UN bodies?

Ans. The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier

Q8.    Who is a Casual Taxable Person?

Ans.   Casual Taxable Person has been defined in Section 2(20) of CGST Bill. It means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.

Q9.    What is the validity period of the Registration certificate issued to a Casual Taxable Person and non-Resident Taxable person?

Ans. A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. As per Sec 27(1),the certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in the application for registration or for a period of ninety days from the effective date of registration,whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days.

Q10. What if the person makes supply from territorial waters of India?

Ans.  Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate base line is located.

Q11.  Can a person take multiple registration within one state?

Ans.  A person seeking registration under CGST Act shall be granted a single registration in a State or Union territory. Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed. However each such registration granted shall be treated as distinct persons for the purpose of this Act.

Q12.  Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?

Ans. Yes, While a normal taxable person does not have to make any deposit of money to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under section 27(2), make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought.

Q13.  Whether the Registration granted to any person is permanent?

Ans. Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

Q 14. Whether amendments to the Registration Certificate is permissible?

Ans. Yes. In terms of Sec 28 of CGST Bill, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within a period of 15 common working days from the date of receipt of application for amendment.

Provided that the proper offices shall not reject the application for amendment without giving notice to show cause and opportunity of being heard.

It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.

Q 15. Whether Cancellation of Registration Certificate is permissible?

Ans. Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the The CGST Bill. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed.

As per the Registration Rules, an order for cancellation is to be issued within 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suo moto by the proper officer) or from the date of receipt of application for cancellation (in case where the taxable person/legal heir applies for such cancellation)

Q16.  Whether cancellation of Registration under means cancellation under CGST Act also?

Ans. Yes. The cancellation of registration under one Act (say SGST Act or UTGST Act) shall be deemed to be a cancellation of registration under the other Act i.e. CGST Act.(Section 29 (4))

Q17   Whether a Registration once cancelled, be revoked?

Ans. Yes, as per section 30 of the CGST Bill a taxable person whose registration has been cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner.

Q18.  Will ISD be required to be separately registered other than the existing taxpayer registration?

Ans. Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration

Q 19.  Can a taxpayer have multiple ISDs?

Ans. Yes. Different offices of a taxpayer can apply for ISD registration.

Q20. Who are required to be compulsorily registered under GST Act?

Ans.  Following are the category of person who is required to be compulsorily registered as per section 24:

a.		Persons making any inter-state taxable supply;
b.		Casual Taxable persons;
c.		Persons who are required to pay tax on reverse charge;
d.		Persons required to pay tax (E Commerce operators) on specified category of services;
e.		Non-resident taxable persons;
f.		Persons who are required to deduct tax under Section
g		Persons who supply goods and/ or services on behalf of other taxable person as an agent or otherwise;
h.		Input Service Distributor, whether or not separately registered;
i.		Persons who supply goods and/ or services [except supplies  through an E commerce operator who is required to collect tax
j.		Every E Commerce Operator;
k.		Every person supplying Online Information and database access or retrieval service from a place outside India to a person in India, other than a registered taxable person; and
l.		Such other person or class of persons as may be notified by the Central/ State Government on recommendation of the Council.

Q. 21   Who are the persons Not Liable to get registered?

Ans. Following persons are not liable to get registered as per section 23:

1. Any person engaged exclusively in the business of supplying goods and/or services that are not liable to tax or are wholly exempt from tax under this Act;
2. An agriculturist, for the purpose of agriculture.

Q 22.  What are the special cases in which a person is liable to register under  GST?

Ans   As per section 22 of CGST Bill, special cases in Registration are as follows:

1. Every person who,on the day immediately preceding the appointed day, is registered or holds a license under present law, shall be liable to be registered under GST with effect from the appointed day;
2. Where a registered business is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be liable to be registered with effect from the date of such transfer or succession;
3. In a case of amalgamation or, as the case may be, de-merger of two or more companies by an order of High Court, the transferee shall be liable to be register, where required, with effect from the date on which the Register of Companies issues a certificate of incorporation giving effect to such order of High Court.

Q 23.  Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

Ans. No, GSTN shall migrate all such assesses/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within three months, will be converted into final registration certificate. For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number. The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.

Q 24. What are forms for registration under GST?

Ans.  The various Forms as prescribed in relation to Registration are as follows:

Sl.	Form	Description
1.	REG-01	Application for Registration u/s 22The GST Bill 2017
2.	REG-02	Acknowledgement
3.	REG-03	Notice for Seeking Additional Information relating to Registration / Amendments / Cancellation
4.	REG-04	Application for filing clarification Registration / Amendment / Cancellation / Revocation of Cancellation
5.	REG-05	Order of Rejection of Application for Registration / Amendment / Cancellation / Revocation of Cancellation
6.	REG-06	Registration Certificate issued u/s 25(11) of the The GST Bill 2017
7.	REG-07	Application for Registration as TDS or TCS u/s 24 of the The GST Bill 2017
8.	REG-08	Order of Cancellation of Application for Registration as TDS /TCS u/s 29 of the The GST Bill 2017
9.	REG-09	Application for Registration for Non Resident Taxable Person.
10.	REG-09A	Application for Registration for person supplying online information or database access or retrieval services from place outside India to a non taxable online recipient.
11.	REG-10	Application for extension in period of operation by Non resident person and Casual Taxable person
12.	REG-11	Order of Allotment of Temporary Registration/ Suo Moto Registration
13.	REG-12	Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person u/s 19(6) of the The GST Bill 2017
14.	REG-13	Application for Amendment in Particulars subsequent to Registration
15.	REG-14	Order of Amendment of existing Registration
16.	REG-14 (may be 15)	Application for cancellation of registration
17.	REG-16	Show Cause Notice for Cancellation of Registration
18.	REG-17	Reply to the show cause notice
19.	REG-18	Order for Cancellation of Registration
20.	REG-19	Order for dropping of proceeding of cancellation of registration
21.	REG-20	Application for Revocation of Cancelled Registration under The GST Bill 2017
22.	REG-21	Order for Approval of Application for Revocation of Cancelled Registration
23.	REG-22	Show cause notice for why application submitted for revocation should not be rejected
24.	REG-23	Reply to show cause notice for why application submitted for revocation should not be rejected
25.	REG-24	Application for Enrolment of Existing Taxpayer
26.	REG-25	Provisional Registration Certificate to existing taxpayer
27.	REG-26	Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under The GST Bill 2017
28.	REG-27	Show Cause notice for cancellation of registration for the migrated tax payers
29.	REG-28	Application for cancellation of tax payer in existing rule not liable for registration in The GST Bill 2017
30.	REG-29	Form for Field Visit Report

Discussions to this article

[Ganeshan Kalyani]

Nice one.