REGISTRATION UNDER GST

(SEC 22 TO SEC 30 , RULE 8 TO 10)

SECTION DEALT WITH

22 Person who is liable for registration Practical
23 person who is not liable for registration Practical
24 Compulsory Registration Practical
25 Procedure of Registration ( Rule 8 to 10) Theory
26 Deemed Registration Theory
27 Special Provision in case of Casual Taxable Person (CTP) & Non Resident Taxable Person (NRTP) Theory
28 Amendment of Registration Theory
29 Cancellation or Suspension of Registration Theory
30 Revocation of cancellation of Registration Theory
SECTION 22 - PERSON WHO IS LIABLE FOR REGISTRATION
A. Person whose " Aggregate Turnover" during the financial year exceeds the specified limit is liable for
registration under GST Act
Threshold limit under GST
Normal State Special Category State
Goods - Rs. 40 lacs Goods - Rs. 20 lacs
Services- Rs. 20 lacs Services- Rs. 10 lacs
Goods & Services - Rs. 20 lacs Goods & Services - Rs. 10 lacs
Special Category States- 4 states
Manipur
Mizorum M2NT
Nagaland
Tripura

3. Aggregate Turnover (Sec 2(6))

It means & includes
1 Taxable supply
2 Non Taxable supply
3 Export or zero rated supply Goods and Services
4 Intra state supply
5 inter state supply
6 Nil rated supply
7 exempted supply

The following is not considered as a part of "Aggregate Turnover"

1. Inward supply on which tax is paid on RCM (Reverse Charge Mechanism) basis
2. Any Taxes paid- GST, CGST, SGST/UTGST, IGST, Cess, Surcharges
3. Supply done on job work basis (Work contract basis)
Note:
1. Aggregate turnover need to be calculated on ALL INDIA PAN BASIS
2. GST registration is state specific. A dealer need to obtain registration in each state or union territory
from where the supply is effective
3. Dealer having statewise registration is called as "Distinct" person

B. Person who are registered under earlier law

C. In case of transfer of business, the transferee is liable for GST registration
D. In case of amalgamation or de-merger of business, the transferee is liable to get
GST registration from the date of issue of registration certificate or from the date
of order of high court whichever is earlier
All the person liable under section 22, need to get registration under GST within 30 days from the date of liability
SECTION 23- PERSON NOT LIABLE FOR REGISTRATION
1. Person engaged "Exclusively" in supply of goods/services which are exempt from tax or which are not liable to tax
2. "Agriculturist" to the extent of supply of product out of "cultivation of land"
Sec 2 (7)- individual or HUF who undertakes cultivation of land-
a) by own labour or
b) by the labour family or
c) by servant on wages payable or hired labour
Supply from cultivation of land shall not be considered part of "aggregate turnover"
3. Government notified person
COMPULSORY REGISTRATION (SEC 24)
1 person making any inter-state taxable supply of goods
2 Casual Taxable Person (CTP)
3 Non-Resident Taxable Person (NRTP)
4 Person liable to pay tax under RCM
5 Person liable u/s 51 (TDS) or u/s 52 (TCS)
6 Input Service Distributor (ISD)- Head office
7 E- Commerce Operator (ECO)
8 Online Information and Database Access or Retrieval Services (OIDAR)
9 Clearing & Forwarding (C & F) Agent supplying goods on behalf of principal
10 Govt Notified person
PROCEDURE FOR REGISTRATION - SECTION 25
1. Application u/s 22 or u/s 24 need to made within 30 days
2. CTP or NRTP - 5 days before commencement of business
3. SEZ unit need to take different registration irrespective of the fact that dealer is having registration
in the state outside SEZ
4. different registration for different business can be possible
5. Voluntary registration can be possible, but dealer need to pay tax regularly after registration
6. PAN is compulsory
7. NRTP can apply on the basis of passport
8. Application should be done in Form GST-REG-01
9. Information such as, legal name, trade name, PAN, aadhar card, mobile no, email address, business address, state/union territory.
10. Acknowledgement form is generated in Form GST-REG-02
11. If the application has errors proper officer can issue notice in Form GST-REG-03 within 15 days
12. Applicant need to reply to notice in Form GST-REG-04 within 7 days
13. If proper office not satisfied with the reply he can reject application in Form GST-REG-05
14. If proper officer is satisfied with the reply/application he can issue certificate in Form GST-REG-06
15. There is no registration fees
16. GST registration no is 15 digit alpha-numeric code
* First Two charaters are State code
* Next ten Characters are PAN
* Next Two Characters are Entity Code
* One check sum character
e.g. 27 ACPPL3589E 01 Z
DEEMED REGISTRATION- SECTION 26
If the dealer has obtained registration under GST Act 2017, it is assumed that he has obtained
registration under CGST Act 2017, SGST Act 2017, UTGST Act 2017, IGST Act 2017
SPECIAL PROVISION IN CASE OF CASUAL TAXABLE PERSON (CTP) AND NON RESIDENT TAXABLE PERSON (NRTP)
A. CTP
1. Apply for registration atleast 5 days before commencement of business
2. A Notified handicrafted goods mentioned in notification no 33 of CGST Act need to register u/s 22 (Section 24 is not applicable for them)
3. Advance tax need to be deposited on the basis of estimated tax liability
4. Registration can be taken for maximum 90 days period which can further be extended upto 90 days
5. They cannot opt for composition scheme

B NRTP
1. Apply for registration atleast 5 days before commencement of business
4. Advance tax need to be deposited on the basis of estimated tax liability
3. Registration can be taken for maximum 90 days period which can further be extended upto 90 days
4. NRTP need to apply on the basis of passport no
5. Application form is Form GST-REG-09
6. Need to appoint authorised signaory who should be resident in India
7. They cannot opt for composition scheme
8. NRTP will get ITC only in case of import of goods. They cannot take ITC on local purchases
SECTION 28- AMENDMENT OF REGISTRATION
1. Application in Form GST-REG-14
2. Proper office can approve changes in Form GST-REG-15 within 15 days
3. If there is error in application officer can send notice in Form GST-REG-16 within 15 days
4. Dealer need to reply to such notice within 7 days in Form GST-REG-17
Cancellation or suspension of Registration- Section 29

Cancellation of Registration

Requested by Tax payer By Tax officer (suo moto cancellation) By Legal Heirs in case of death of tax payer

1. Discontinuation of business 1. Fraud of tax payer

2. Amalgamation of business 2. illegal business
3. Turnover less than Rs. 40 lacs/20 lacs 3. Place of business not found
4. Transfer of business 4. Return not filed for 6 months in case
5. Insolvency of regular scheme or 3 quarters in case
of composition scheme
5. Voluntary registration - no business upto
6 months
6. Violation of rules of Anti Profiterring Mechanism

Procedure of Cancellation
1. Application inform GST REG- 16 within 30 days of occurrence of event.
2. Officer issues show cause notice Form GST-REG-17
3. Dealer need to reply to this notice within 7 working days from the date of issue to notice in Form GST-REG-18
4. Proper officer will issue order in Form GST-REG-19
REVOCATION OF CANCELLATION OF REGISTRATION- SECTION 30
1. GST cancellation by proper officer can be revocated
2. Application in form GST -REG-21 need to be made within 30 days from the date of service of order
3. If the officer is satisfied he can recok the gst registration by issuing form GST-REG-22 within 30 days
4. If the officer is not satisfied he can issue show cause notice in Form-GST-REG-23 mentioning the reason why the application should not be rejected.
5. Applicant need to reply to above notice in Form GST-REG-24 within 7 days
1. Mr. Amir is a dealer in goods
2. As per section 22 of the GST Act 2017, if a dealer dealing in goods has exceeded h
he will be liable for registration under the Act
3. Calculation of aggregate turnover u/s 2 (6)
Date Taxable Sale Tax free sales Total sale
04.04.2020 1600000 140000 1740000
11.04.2020 500000 1100000 1600000
20.04.2020 100000 400000 500000
02.05.2020 500000 150000 650000
11.05.2020 100000 300000 400000
20.05.2020 50000 15000 65000
31.05.2020 1000000 10000 1010000

4. Since the aggregate turnover of Mr. Amir is exceeding on 02.05.2020, he will be LI

goods has exceeded his aggregate turnover during the financial year by Rs. 40 lacs

Cumulative Sales
1740000
3340000
3840000
4490000
4890000
4955000
5965000

.05.2020, he will be LIABLE for registration under GST Act 2017

1. Mr. X is dealer dealing in Goods & Service having head office at Chennai
2. As per section 22 of GST Act 2017, if a dealer dealing in goods and service has exceeded his aggre
by Rs. 20 lacs is liable for registration under the Act
3. Calculation of Aggregate turnover u/s 2(6)
Particulars Rs.
1. Sale of taxable goods by Head office located in Chennai 100000
2. Supply of taxable service by branch office at Bengaluru 50000
3. supply of goods exempted from GST 10000
4. Export of goods and service 200000
5. Sale of goods acting as C &F agent on behalf of principal 1500000

Total 1860000

4. Since the aggregate turnover is not exceeding the limit Mr.X is not liable for registration u/s 22 o
C & F agent and hence he is liable for registration u/s 24 of the GST Act
as exceeded his aggregate turnover during financial year

registration u/s 22 of the GST Act. But Mr. X is

1. M/s Moon Pvt Ltd incorporated in Cheenai supplying goods and services
2. As per section 22 of GST Act 2017, if a dealer dealing in goods and service has exceed
by Rs. 20 lacs is liable for registration under the Act
3. Calculation of Aggregate turnover u/s 2(6)
Particulars Rs. In lacs
1. Inter-state exempted supply of goods 4
2. Intra-state supplies of services 5
3. Non-Taxable supplies 2
4. Exempted supplies of services 0.6
5. Value of export of goods 7

Total 18.6

4. Since the aggregate turnover is not exceeding the threshold limit of Rs. 20 lacs , M/s
5. The answer is different is M/s Moon Pvt Ltd is dealing in inter-state taxable supply of
d services
and service has exceeded his aggregate turnover during financial year

mit of Rs. 20 lacs , M/s Moon Pvt Ltd is not liable for registration under the Act
state taxable supply of goods, it will be liable for registration u/s 24 of the GST Act
1. Mr. Pawan is a dealer of goods and service residing at Tripura (Special Category State
2. As per section 22 of GST Act 2017, if a dealer dealing in goods and service from speci
by Rs. 10 lacs is liable for registration under the Act
3. Calculation of Aggregate turnover u/s 2(6)
Particulars Rs. In lacs
Sale of agricultural product (Note 1) Nil
Intra-state goods taxable @ 18% 95000
Inter-state goods exempt under GST 18000
Export made to USA 135000
Inter-state goods taxable at 5% 818000
Intra-state services taxable at 12% 240000
Total 1306000
Note: sale of agricultural product out of cultivation of land cannot be considere
4. Since the aggregate turnover of Mr. Pawn is exceeding the limit he will be LIABLE for
 Special Category State)
and service from special category state has exceeded his aggregate turnover during financial ye

d cannot be considered as a part of "Aggregate Tunover" as per section 23

t he will be LIABLE for registration under GST Act 2017
uring financial year