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TMI BlogRegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... es liable to registration, the effective date of registration shall be the date on which he became liable 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 a person 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. Q 4. Who are the persons liable to take a Registration under the GST Law? Ans. As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply. In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ether or not separately registered under the Act); ix) persons who supply goods, other than supplies specified under Section 9(5), through such e-commerce operator who is required to collect tax at source under section 52; x) every electronic commerce operator; xi) every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person; and, In addition, the Government may notify other person or class of persons who shall be required to be registered mandatorily. The Government, however, has granted exemption from compulsory registration vide Notification no. 32/2017-Central Tax dated 15/09/2017 (casual taxable person making taxable supplies of handicraft goods) and Notification no. 65/2017-Central Tax (Rate) dated 15/11/2017 (supplier of services through an e-commerce platform). Q 7. What is the time limit for taking a Registration under GST? Ans. A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under this Act, or under any other law for the time being in force, proceed to register such person in the manner as is prescribed in the Registration rules. Q 13. Whether the proper officer can reject an Application for Registration? Ans. Yes. In terms of sub-section 10 of section 25 of the CGST/SGST Act, the proper officer can reject an application for registration after due verification. Q 14. 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 15. Is it necessary for the UN bodies to get registration under GST? Ans. Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified 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 on notified supplies of goods and services r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y advance deposit of tax to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration is required, in terms of Section 27(2) read with proviso thereto, to 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. Q 22. Whether Amendments to the Registration Certificate is permissible? Ans. Yes. In terms of Section 28, 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 within a period of 15 common working days from the date of receipt of application for amendment. 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has to take separate registration in every state from where he makes taxable supplies. Q 28. If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state? Ans. No, however the taxpayer has the option to register such separate business verticals independently in terms of the proviso to Section 25(2) of the CGTST Act, 2017. Q 29. Who is an ISD? Ans. ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately. Q 30. Will ISD be required to be separately registered other than the existing tax payer registration? Ans. Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration. Q 31. Can a tax payer have multiple ISDs? Ans. Yes. Different offices of a tax payer can apply for ISD registration. Q 32. What could be the liabilities (in so far as registration is concerned) on transf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation application /returns himself or can approach the GST Practitioner for assistance. GST Practitioner will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the GST Practitioner will rest with the registered person only and the GST Practitioner shall not be liable for any errors or incorrect information. Facilitation Centre (FC): shall be responsible for the digitization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory. Q 38. Is there any facility for digital signature in the GSTN registration? Ans. Tax payers would have the option to sign the submitted application using valid digital signatures. There will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application for registration by the other tax authority (i.e. under the SGST Act / UTGST Act/ CGST Act). Q 42. Will there be any communication related to the application disposal? Ans. The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage. Q 43. Can the registration certificate be downloaded from the GSTN portal? Ans. In case registration is granted; applicant can download the Registration Certificate from the GST common portal. Q 44. Can cancellation of registration order be revoked? Ans. Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registration within 30 days from the date of communication of the cancellation order. The proper officer may within a period of 30 days from the date of receipt of application for revocation of cancellation or rec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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