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Study Material of Taxation

Registration under the Goods and Services Tax (GST) regime is important, as it allows tax authorities to identify liable taxpayers. Suppliers with an aggregate annual turnover over Rs. 20 lakhs (Rs. 10 lakhs for certain North Eastern states) must register compulsorily. Some entities like casual/non-resident taxpayers, e-commerce operators, and those who conduct inter-state supplies must also register irrespective of turnover. Taxpayers must apply for registration within 30 days of becoming liable and at least 5 days before commencing business for casual/non-resident taxpayers. A registered person must inform authorities of any changes within 15 days and can request cancellation or amendment of registration.

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91 views

Study Material of Taxation

Registration under the Goods and Services Tax (GST) regime is important, as it allows tax authorities to identify liable taxpayers. Suppliers with an aggregate annual turnover over Rs. 20 lakhs (Rs. 10 lakhs for certain North Eastern states) must register compulsorily. Some entities like casual/non-resident taxpayers, e-commerce operators, and those who conduct inter-state supplies must also register irrespective of turnover. Taxpayers must apply for registration within 30 days of becoming liable and at least 5 days before commencing business for casual/non-resident taxpayers. A registered person must inform authorities of any changes within 15 days and can request cancellation or amendment of registration.

Uploaded by

Aishu
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STUDY MATERIAL-D

Registration under GST


Introduction
Generally, under any indirect tax Act registration of assessee is an important aspect. In case of
GST also, registration of the supplier plays an important role in levying tax on the liable supplier.
Because registration of the assessee the Department comes to know who are liable to be
assessed.

In the following paragraphs we try to discuss the various issues concerning the registration under
GST.

PERSONS LIABLE FOR REGISTRATION COMPULSORILY

The suppliers with the aggregate turnover exceeding the exemption limit are required to get
themselves registered compulsorily under GST. The exemption limit provided is Rs. 20 lakhs,
however, in certain north-eastern states this limit stands to be at Rs. 10 lakhs. The aggregate
turnover includes turnover of taxable supplies, turnover of exempt supplies, turnover of exports
and turnover of inter-state supplies of the supplier. However, taxable supply does not include
alcoholic liquor for human consumption.

There are certain persons who need to register irrespective of the quantity of their turnover
[even when it is less than Rs.20 lakhs / Rs.10 lakhs ] compulsorily. Such persons are as bellow-

• persons making inter-state supply of goods


• casual taxable person
• persons liable to pay tax under reverse charge
• persons who pay tax under section 9(5) i. e. electronic commerce operators
• input service distributor
• non-resident taxable persons making taxable supply
• person 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.
• persons who supply goods or services or both through electronic commerce operator
,who is required to collect tax under section 52
• supplier of online database access and retrieval [OIDAR] services from outside India to a
person in India, other than registered person
• class of persons as notified by the Government -- on the recommendation of GST Council
PERSONS EXEMPT FROM REGISTRATION

• person exclusively engaged in supply of goods/service-


I. Not liable to tax or
II. Wholly exempt from tax under CGST or
III. Wholly exempt from tax under IGST
• person exclusively engaged in supply of ‘NIL’ rated goods
• agriculturist being individual/HUF when supplies the produce out of cultivation of land
• persons who are only engaged in supply of goods or services or both, the tax on which is
to be paid on reverse charge basis by the recipient of such goods or services or both
• the casual taxable persons having an aggregate turnover not exceeding Rs. 20/10 lakhs
[as the case may be] in a financial year and making inter-state taxable supplies of
handicraft goods
• The persons making inter-state supplies of taxable services and having an aggregate
turnover, to be computed on all India basis , not exceeding an amount of Rs.20/10 lakh
[as the case may be] in a financial year
• Job worker engaged in making inter-state supply of services to a registered person
[conditions applicable]

REQUIREMENTS OF REGISTRATION

Every person who is required 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 for registration. A
casual taxable person or a non-resident taxable person shall apply for registration at least 5 days
prior to the commencement of business.

GST is a destination based tax and the GST revenue goes to the destination state but the
registration is to be made in the origin state. Usually, it is single registration in a state or union
territory. If supplier has multiple business verticals in a state or territory he may be granted
separate registration.

A person who has more than one registration each such registration are treated as distinct
persons.

Requirement of PAN/TAN are compulsory to take registration. Non-resident may take


registration without PAN/TAN with the help of other prescribed documents.

In case of transfer of business by way of sale, succession, amalgamation or demerger the


transferee has to take registration.
Every person who makes a supply from the territorial waters of India shall obtain registration in
the nearest coastal state or union territory.

In case of failure of supplier to take registration in spite of the fact that he is liable to take
registration the officer under GST can proceed to register such person in the manner as
prescribed.

The supplier will be issued Registration Certificate once he is registered. Registration certificate
issued will have 15 digit alpha-numeric GSTIN [Goods and Services Tax Identification Number] n
like-

00AAAAA0000A000
In the model of GSTIN cited above first two digits indicate state code, next ten digits indicate the
PAN, next two digits indicate entity code and the last digit is kept as check sum.

AMENDMENT TO REGISTRATION

In case of change in the contents of registration certificate the registration needs to be amended.

Any change in registration is to be informed within 15 days of such change.

Proper officer may approve or reject the amendment. In case of rejection an opportunity of being
heard will be given. Rejection of amendment under CGST is considered as rejection under SGST
and vice versa.

CANCELLATION OF REGISTRATION

Cancellation of registration can be made by the proper officer suo motu or on application made
by the registered taxable person. Reasons for cancellation may be-

• transfer of business
• discontinuation of business
• change in the constitution of business [partnership firm may be changed to Sole
Proprietoriship due to death of a partner where there are two partners, leading to change
in PAN
• person no longer be liable to be registered under section 22 or 24[ except when he is
voluntarily registered
• where the registered person has violated the provisions leading to cancellation
• when return has not been furnished for more than allowed terms
• non-commencement of business within 6 months from the date of registration by the
person who has registered voluntarily
• where registration has been taken by fraud, willful misstatement or suppression of facts

Before cancelling the registration an opportunity of being heard will be given to the assessee.

REVOCATION OF CANCELLATION OF REGISTRATION

Any registered person whose registration has been cancelled by proper officer, may apply to
proper officer for revocation of cancellation in prescribed manner within 30 days from the date
of service of order. Based on the application the proper officer can make the decision, however
if revocation request is to be rejected an opportunity of being heard is given to the assessee.
Revocation of cancellation of registration under CGST will be revocation under SGST and vice
versa.

NOTE: The students are informed to study the material. For details of relevant sections or rules
pertaining to the topic you are advised to refer the books/Acts/Rules.

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