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GSTUserManualFAQs RegistrationnderGSTLaw

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10 views

GSTUserManualFAQs RegistrationnderGSTLaw

Uploaded by

Sarfina Islam
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Registration under GST Law

Persons liable to take registration under GST Law-


i) Persons making taxable supply of goods or services exceeding national turnover of Rs.20 Lac in a
financial year or Rs. 10 Lac for special category States.
ii) All persons registered under the existing law i.e. VAT Act, CST Act, Central Excise and Service Tax.
iii) The transferee or the successor of a going concern.
iv) The transferee on account of amalgamation or de-merger of two or more companies.

Registration is compulsory in the following cases even where threshold limit is not
applicable:-
i) Persons making any inter-state taxable supply.
ii) Casual taxable persons making taxable supply.
iii) Persons who are required to pay tax under reverse charge.
iv) Specified categories of service tax on intra-state supplies.
v) Persons making taxable supply of goods or services or both on behalf of other taxable person(s).
vi) Input Service Distributor, whether or not separately registered under GST Law.
vii) Persons supplying goods or services or both through such electronics commerce operators who is
required to collect tax at source under section 52 of GST Law.
viii) Every electronic commerce operator.
ix) Every person supplying online information from outside India to an unregistered person in India.
x) Persons or class of persons notified by the Government on the recommendation of GST Council.

Following persons are not liable to registration-


i) Persons dealing exclusively in supply of goods or services which are not liable to tax or wholly
exempted from tax under SGST or IGST Law.
ii) Agriculturalist, to the extent of supply of produce out of cultivation of land.
iii) Category of person specified by the Government.

The application for grant of registration shall be deemed to have been approved if the
proper officer fails to take any action-
i) Within three working days from the date of submission of application.
ii) Within seven working days from the date of receipt of clarification, information or documents
furnished by the applicant.

Following persons may not have Permanent Account Number for registration but Tax
Deduction and Collection Account Number is required for them-
i) State/Central Government departments.
ii) Local Authorities.
iii) Government Agencies.
iv) Persons or Category of persons as notified by the Government.

Procedure for Registration.


i) Apply within 30 days of becoming liable for registration.
ii) Casual taxable person or non-resident taxable person to apply at least 5 days priority commencement
of business.
iii) A person shall be granted a single registration in normal cases.
iv) A person with multiple business verticals may be granted a separate registration for each business
vertical.
v) All persons liable to registration must have Permanent Account Number (under IT Act, 1961).
vi) Every person seeking registration shall, before applying for registration, declare is PAN, Mobile No.,
Email address and State in Part A of FORM GST REG-01 in the Common Portal.
vii) It can be done either directly or through a Facilitation Centre of the Department.
viii) A person having a unit(s) in a SEZ or being a SEZ developer shall make separate application for
registration as a business vertical.
ix) An Input Service Distributor shall make a separate application for registration.
x) The PAN shall be validated online by the Common Portal.
xi) The mobile number declared by the tax payer shall be verified through an OTP sent on the said mobile.
xii) The email address declared by the tax payers shall be verified through a separate OTP sent to the said
email address.
xiii) On successful verification of the PAN, Mobile Number and E-mail Address, a temporary reference
number shall be generated and communicated to the applicant.
xiv) Using this reference number the applicant shall electronically submit an application in Part B of FORM
GST REG-01.
xv) The application must be signed or verified through electronic verification code (EVC), along with other
documents specified in the said form at the Common Portal.
xvi) On receipt of application, an acknowledgment shall be issued electronically in FORM GST REG-02.
xvii) A person applying for registration as a casual taxable person shall be given a temporary reference no.
xviii) This reference number shall be used for making advance deposit of tax.
xix) Acknowledgement in case of casual taxable person shall be issued only after the advance tax is
deposited.
xx) The application for registration in all cases shall be forwarded to the proper officer.
xxi) The proper officer shall examine the application and the accompanying documents.
xxii) If the application and documents are found to be in order the proper officer shall approve the grant of
registration within 3 working days from the date of submission of application.
xxiii) In case of any deficiency in the application or accompanying documents, the proper officer may issue a
notice to the applicant electronically in FORM GST REG-03 within 3 days of the submission of application.
xxiv) The applicant shall furnish the information or documents electronically in FORM GST REG-04 within 7
working days from the date of receipt of such notice.
xxv) The proper officer may approve the grant of registration within 7 working days from the date of receipt
of the information or documents.
xxvi) Where no reply to the notice is furnished by the applicant or where the proper officer is not satisfied
with the information or document furnished such application shall be rejected.
xxvii) The applicant will be informed of such rejection electronically in FORM GST REG-05.
xxviii) The applicant shall be issued a certificate of registration in FORM GST REG-06 showing the principal
place of business and additional place(s) of business.
xxix) Registration certificate once granted is permanent unless surrendered, cancelled, suspended or
revoked.
xxx) Amendment to a registration certificate is permissible.

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