Lingaya’s Lalita Devi Institute of Management & Sciences

Affiliated to GGSIP University and Govt. of NCT of Delhi

NAAC Accredited “A” Grade Institute and Approved under section 2(f) of UGC Act 1956

GST- Registration
Presented By

Dr. Shikha Gupta

Associate Professor
Department of Commerce
Email: shikha_green@yahoo.com
Mobile: 7838092682
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Lingaya’s Lalita Devi Institute of Management & Sciences
 Importance of Registration
• To be recognised as the supplier of goods and
services
• To be authorised to collect taxes from his
customers on behalf of government
• To claim input tax credit of excess paid and to
utilise the same for payment of taxes due on
supply of goods or service
• To avail uninterrupted ITC from suppliers to
recipients National level
 Who should Register?
• Annual turnover 20 lakh or more ( special Category state 10 Lakh)
• Annual turnover 40 lakh or more ( special Category state 20 Lakh)
• Inter state sale
• Supplies via E-Commerce platform
• having E-Commerce business
• agents brokers for dealers
• NRI doing business in India without any office
• casual taxable person
• Person with reverse charge
• distributors of taxable goods or services
• database providers
 Sec-22 : Person Liable for
Registration
• Aggregate turnover > Rs20 Lakhs
 Special Category States, Aggregate turnover > Rs10
Lakhs
 What is Aggregate turnover?
• Taxable Supplies + Exempt Supplies + Exports +
Inter State Supplies
 Taxable supplies does not include Alcoholic Liquor for
human consumption
• Cocktails
 Will it include turnover on which tax needs to be paid
under reverse charge?
• Specific exclusion of inward supplies liable under
reverse charge basis

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 VALUE OF EXPORTED G&S, ALL SUPPLIES MADE BY THE
EXEMPTED G&S, TAXABLE PERSON WETHER
INTERSTATE SUPPLIES B/W ON HIS OWN OR MADE ON
DISTINCT PERSONS HAVING HIS BEHALF OF ALL HIS
SAME PAN PRINCIPALS

VALUE OF GOODS AFTER

COMPLETION OF JOB
WORK SUPPLIED DIRECTLY
TOTAL TURNOVER OF ALL FROM THE PREMISES OF
BRANCHES WITH SAME PAN THE REGISTERED JOB
WORKER NOT TO BE
INCLUDED IN ITS
AGGREGATE AGGREGATE TURNOVER

TURNOVER
 Sec 22
• Every supplier shall be liable to be registered under this act from in the
state or union territory from which he is supplying goods or service or
both under the following conditions
• If aggregate turnover in any financial year exceeds the threshold limit of
40 Lakh except in special category states
• If aggregate turnover in any financial year exceeds the threshold limit of
20 lakh rupees in case of special category states
• Special category states include (Arunachal Pradesh Assam Manipur
Meghalaya Mizoram Nagaland and Tripura), Sikkim Himachal Pradesh and
Uttarakhand
• Every taxable person registered under this Act if transfer his business (
going on business) to another person then transferee need to apply fresh
registration
• Voluantary opt for registration
•
 Sec-22 : Person Liable for
Registration
• Registration is required in the State from which he makes
taxable supply.
• GST is destination based tax, tax goes to the “destination”
State but registration is in the “Origin State”.
• Person registered / licensed under erstwhile law on day
immediately preceding the appointed date.
• Transfer of Business –Transferee to obtain registration in case
of
• Sale
• Succession
• Amalgamation or De-merger

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 How the Aggregate
Turnover calculated?
XYZ Ltd
Mumbai Unit Assam Unit
(Turnover) – (Turnover) –
Rs 11 Lakh Rs 11 Lakh

• Assam unit is a special category state wherein the registration

limit is Rs 10 lakhs.
• XYZ Ltd required to take registration in Assam Unit due to
Aggregate turnover > 10 Lakhs
• Now, Whether for Mumbai Unit registration required ?
• Ans. Even though Aggregate Turnover is < 20 Lakhs, registration
would be mandatory for Mumbai Unit by virtue of mandatory
registration in Assam

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 Sec 23. Person not liable to
register
• Person exclusively engaged in Goods / Service
 Not liable to tax, or
 Wholly exempt from tax under CGST, or
 Wholly exempt from tax under IGST

What about a person exclusively engaged in supply of

goods which attracts NIL rate of tax?
Ans. Not required to take registration

(“Exempt Supplies” distinguish “NIL rate” from “wholly

exempt” )

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 Sec 23
Person not liable to register
• Any person who is in the agriculture business to the extent of
supply of goods produced from the cultivation of land
• Any person who is engaged exclusively in the business of supplying
goods or services or both that are not liable to tax or fully exempt
from Tax under this act or under the IGST act
• The government can also specify the category of persons who are
not liable to obtain registration under this act but only after the
Recommendation of the Council
• Persons engaged only in making taxable supply of goods or services
or both GST on which is liable to be paid on reverse charge basis by
the recipient
• Individual advocates including senior advocate
• Individual sponsorship service providers including players
 Sec 23. Person not liable to
register
• Agriculturist
 Only Individual / HUF

Person dealing in agricultural products?

Ans. Only an agriculturist is exempt from registration
requirement whom supply of produce out of cultivation of
land. If supplies not linked to the cultivation of land, he will fall
within provision of sec 22 and required to take registration.

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 Exemption from registration
Notification No. 5/2017 – Central Tax dated 19th June, 2017
The persons who are only engaged in making supplies of taxable goods or
services or both, the total tax on which is liable to be paid on reverse charge
basis by the recipient of such goods or services or both under sub-section (3) of
section 9 of the said Act as the category of persons exempted from obtaining
registration under the aforesaid Act.

Notification No. 32/2017 – Central Tax dated 15th

September, 2017
The casual taxable persons, having aggregate turnover not exceeding an
amount of Rs. 20 Lakhs ( Rs. 10 Lakhs in case of Special Category States) in a
financial year and making inter-State taxable supplies of handicraft goods
availing the benefit of notification No. 8/2017 – Integrated Tax dated the 14th
September, 2017, are exempted from obtaining registration under the
aforesaid Act.

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 Exemption from registration
Notification No. 10/2017 – Integrated Tax dated 13.10.2017
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 Lakhs ( Rs. 10 Lakhs in case of Special Category States) in a
financial year are exempted from obtaining registration under the said Act.
Notification No. 65/2017 – Central Tax dated 15.11.2017
The persons making supplies of services, other than supplies specified under
subsection (5) of section 9 of the said Act through an electronic commerce
operator who is required to collect tax at source under section 52 of the said
Act, and having an aggregate turnover, to be computed on all India basis, not
exceeding an amount of Rs. 20 Lakhs ( Rs. 10 Lakhs in case of Special Category
States) in a financial year, as the category of persons exempted from obtaining
registration

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 Exemption from registration

• Notification No. 7/2017 – Integrated Tax dated

14.09.2017
Job workers engaged in making inter-State supply of services to a
registered person are exempted from obtaining registration under
the said Act, except:-
a) who is liable to be registered under sub-section (1) of
section 22 or who opts to take registration voluntarily
under sub-section (3) of section 25 of the said Act; or
b) who is involved in making supply of services in relation to
the goods mentioned against serial number 151 in the
Annexure to rule 138 of the Central Goods and Services
Tax Rules, 2017

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 Sec 24. Compulsory
Registration
1. Inter- • Notwithstanding Section 22 3. Person
State 2. Casual Required to pay
Taxable Taxable persons tax under
supply making taxable Reverse Charge
supply
4. Required to 6. Required to
pay tax under 5. NR Taxable deduct tax
sub-section (5) persons making under section
of section 9 Taxable supply 51

7. Making 9. Every
8. Input Electronic
taxable supply
Service commerce
as an Agent or
Distributor operator
otherwise
10. Supplier of OIDAR 11. Other than supplies 12. class of persons
services from outside specified under sub-section as may be notified by
India to a to a person (5) of section 9 such e- the Govt – Council
in India o/t Registered commerce operator who is recommendation
person required to collect tax at
© Indirect
source under Taxes Committee, ICAI
sec-52 15
 Procedure for Registration – Sec 25
 Existing supplier of goods and services who are already registered under
Central Excise, service tax or state VAT. Atomically get PAN
 Application to be filed online in each State/UT within 30 days. Crossing the
threshhold limit under GST law, all other suppliers except mention in part
(1) above.
Registration in some special cases
Casual Dealer/Non resident Will have to apply 5 days prior to the
commencement of business
Person supplying from territorial Shall take registration in coastal
waters of India state/UT where the nearest point of
appropriate baseline is located

 Single registration in a State or Union Territory.

If having a Multiple business verticals in a State or Union Territory may be

granted separate registration

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 Procedure for Registration –
Sec 25
• A person, though not liable to be registered under section
22 or section 24 may get himself registered voluntarily,
and all provisions of this Act, as are applicable to a
registered person, shall apply to such person.
• A person who have more than 1 registration, each such
registrations, be treated as distinct persons.
• A person who have take registration in respect of an
establishment & have more establishments as well then,
each such establishments, be treated as establishments of
distinct persons.
• Requirement of PAN/TAN (under Sec 51) is mandatory for
grant of registration.
• NR may get the registration without PAN & TAN under
sub-section (1) as per the prescribed documents.

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 Procedure for fresh registration under
GST
• 30 forms required under GST for registration
• standard forms to make a uniform process all over the country
• each stage of process have a strict timeline to complete the stage

1. Application for registration

• 2. message confirmation
• 3. documents required for registration- mobile number email ID
proof of type of form of company place of business location bank
account details of taxpayer photograph of proprietor partner
members of managing committee
• 4. Verification of filled documents
• 5. Issue of registration certificate
 Procedure for Registration –
Sec 25
• In case of failure of registration, the proper officer may proceed
to register such person in such manner as may be prescribed.
• Not withstanding sub-section(1), any special agencies of the UN
organization shall be granted Unique Identity Number, as
prescribed.
Registration
or UIN
The
Certificate deemed to
registration
shall be be granted
or UIN shall
issued in after expiry
be granted
such form as of
or rejected
may be prescribed
after due
prescribed period if no
verification.
date deficiency
communicat
ed

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 Registration Process

• Form GST Verification • Approval within 3

Reg-01  Initial working days
• Part A (PAN, e- verification • If satisfactory
Mail, Mobile clarifications received–
within 3 approval shall be given in
Verification) working days next 7 days
• Part B (Other  Clarifications/in • If clarifications not
details) fo required – satisfactory- intimate the
• Ack. Form Form GST Reg- rejection in Form GST
GSTReg-02 03 REG-05
• Submit the  Applicant • Deemed registration--No
furnish action taken within 3/7
relevant docs working days
clarifications in
Form GST Reg-
Application 04 within next Approval
7 working day /Rejection

Said process applicable to Inter-state, Voluntary,

Casual, Reverse Charge, ISD, Agents, E-com 17 days
Process
Registration Certificate is Issued in Form GST Reg-06 20
 Rule-10 : Registration
Certificate
Certificate in Form GST REG-06 with GSTIN
of 15 digit on GST portal

00AAAAA0000A000
Entity Check
State PAN Number Code sum
Code
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 Procedure for Migration of existing
registered under CST VAT and Service Tax
• Every person who is already registered under
previous laws is automatically migrated to GST
Law.
• Provisional registration provided.
 Deemed Registration section 26

• Special provisions related to casual taxable

person and non resident
• 90 days or the time mentioned by the applicant
which is less than 90 days
• It can be further extended by proper officer for
next 90 days if there will be proper valid reason
• Advance deposit of tax equivalent to the
estimated tax liability.
 Rule 11 : Registration of
Business vertical
• Any person having a Multiple business verticals in a State or Union
Territory requiring separate registrations subject to following
conditions:-
 More than one business vertical as defined in
clause (18) of section 2.
 Registration of business vertical shall not be
granted u/s 10 if any one of the other business
verticals of the same person is paying tax u/s 9.
Supply made b/w all separately registered
business verticals of same person shall issue a
tax invoice among themselves for such supply.
• Separate application form GST REG-01 required for registration of
each vertical.
• Provisions of rule 9 and rule 10 relating to the verification and the
grant of registration shall, mutatis mutandis.

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Rule 12 : Grant of registration to persons
required to deduct tax at source or to
collect tax at source

Submit application in Form GST REG -07

Certificate of Registration issued in GST REG-

06 within 3 working days

Registration Certificate may be cancelled as

per Rule 22 by Proper Officer if that person no
longer to deduct tax at source under section
51.

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 Rule 13: Registration of non
resident taxable person
-Submit application along with Passport for
registration duly signed & verified through
electronic mode
In FORM GST REG-09, at least 5 days prior to the
commencement of business

Business entity incorporated or established outside

India: Application submitted along with Tax
identification number or unique number

• A temporary reference number by the common portal

shall be given only after making an advance deposit
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 Rule 14 to 17

(R-14) Supplier of OIDAR Submit application in

Registration
services from Outside India Form GST REG-10
granted in Form
to non- taxable online either directly or via
receiver GST REG-06
Facilitation Centre

(R-16) Proper officer Person granted In case of appeal by said

may register on a temp. the Temp person against temp
basis in FORM REG-12 registration shall registration, application
in case of failure of suit application submit with in 30 days of
registration by person with 90 days App Auth. order

Proper officer after receiving

(R-17) Person granted UIN recommendation from Ministry of
submit application elect. in External Affairs issue certificate for
Form- GST REG-13 assign UIN in GST REG-06 within 3
days

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 Section 26: Deemed
Registration

Grant of registration or UIN under SGST Act or UTGST Act

shall be deemed to registered under this Act as well.

• Condition that application of registration or the UIN has not been

rejected under this Act within time specified in sub-section (10) of
Section 25.
Notwithstanding sub-section(10) of section 25, any
rejection of application of registration or UIN under
STGST or UTGST shall be deemed to be a rejection of
application under this Act.

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 Section 27: Casual taxable
person
First Advance deposit of Amount
registration will tax = Estimated tax will be
be granted for liability of such credited to
90 days (further person for the period electronic
extension by 90 at the time of taking cash
days) registration ledger
A person applying for registration as a casual taxable person shall be
given a temporary reference number by the common portal for
making advance deposit of tax in accordance with the provisions of
section 27 and the acknowledgement under sub-rule (5) shall be
issued electronically only after the said deposit. (Rule 8).

A registered Casual taxable person or Non- resident taxable person

intends to extend the period of registration may file an application in
FORM GST REG-11 before the end of registration validity granted to
him. © Indirect Taxes Committee, ICAI 29
 Registration Provisions, Non-Resident
Taxable Person – Sec 27
Registration
• Person who occasionally, undertakes
transactions involving supply of goods and
services, and who has no fixed place of
business in India.
Time period
• Certificate of Registration issued to such persons
shall be valid only for a period of 90 Days. [Can
be extended maximum by further 90 days]
Advance Deposit
• They shall be required to make advance deposit
of estimated tax liability net tax at the time of
registration and additional deposit of tax in case
of extension.
© Indirect Taxes Committee, ICAI 30
 Amendment in Registration – Sec 28

 Any change in registration has to be informed within 15 days of

change.

 Proper officer may approve / reject amendment.

 No rejection without giving an opportunity of being heard.

 Rejection of amendment under CGST will be a deemed

rejection under SGST and vice-a-versa.

As per Notification No. 75/2017 - Central Tax, Dated 29th December,

2017 It may be noted that amendment in Registration Certificate (in
Form REG-14) will stand amended only from the date of application
for amendment.

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 Cancellation of Registration – Sec 29
Reasons for cancellation
 Cancellation can be done by Proper Officer suo motu or on application made
by the registered taxable person:-
 Transfer of business or discontinuation of business including death of person (
amalgamation, demerger, dispose of due to any reason)
 Change in the constitution of business. (Partnership Firm may be changed to
Sole Proprietorship due to death of one of the two partners, leading to change
in PAN )
 Persons no longer liable to be registered under Section 22 or 24 (Except when
he is voluntarily registered)
 Cancellation can be done by Proper Officer including retrospective date as
deem fit :-
 Where registered taxable person has contravened provisions of the Act as may
be prescribed ( not conduct business from the declared place of business, issue
invoice/bill without supply of G&S, violates sec 171 anti profiteering)
 A composition supplier has not furnished returns for 3 consecutive tax periods/
any other person has not furnished returns for a continuous period of 6 months
 Non-commencement of business within 6 months from date of registration by a
person who has registered voluntarily.
 Where registration has been obtained by means of fraud, willful statement or
suppression of facts.
An opportunity of being heard provided by Proper officer before cancellation.
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 Cancellation of Registration – Sec 29

 Liability to pay tax before the date of cancellation will not be

affected;
 Cancellation under CGST Act will be deemed cancellation under
SGST Act and vice-versa;
 Amount required to be pay by debit of Electronic credit/ cash
ledger, equivalent to the:-
Input Tax Credit in respect of Inputs:-
• Held as Stock O Output Tax
• Semi-finished or finished goods held R Payable
as stock.
• Capital Goods or Plant & machinery

Which ever is higher

 In case of P & M or Capital Goods, an amount shall pay = (ITC taken - %
points prescribed) or tax on Transaction value, whichever is higher.
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 Sec-30 Revocation of
Cancellation of Registration
• Any registered person, whose registration is cancelled
by Proper officer, may apply to officer for revocation of
cancellation in prescribed manner within 30 days from
date of service of order.
• Proper officer as per prescribed manner, either revoke
cancellation of the registration or reject the
application.
Application cannot be rejected without giving an
opportunity of being heard.
• Revocation of cancellation under CGST will be a
deemed revocation under SGST and vice-a-versa

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 Cancellation of Registration – Sec 29
SL No Form No Title of the Form
1 GST-REG-01 Application for registration

2 GST-REG-02 Acknowledgement

3 GST-REG-03 Notice Seeking Additional information/ clarification/

documents relating to application for registration /
amendment / cancellation
4 GST-REG-04 Furnishing clarification sought in GST REG03

5 GST-REG-05 Order of rejection of Application

6 GST-REG-06 Registration Certificate issued

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 Cancellation of Registration – Sec 29
SL No Form No Title of the Form

7 GST-REG-07 Application for Regn of Tax Deductor / Tax Collected at

source

8 GST-REG-08 Order of cancellation of registration as Tax deductor or Tax

collector at source
9 GST-REG-09 Application for Registration for Non Resident Taxable
person
9A GST- REG-9A Application for registration for OIDRS by Non Resident
Taxable person
10 GST-REG-10 Application for extension in period of causal taxable
person or non resident taxable person
11 GST-REG-11 Temporary Suo Moto Registration

12 GST-REG-12 Application to grant UID

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