GST REGISTRATION AND 1

MIGRATION

SRINIVAS KOTNI
ADVOCATE &
COMPANY SECRETARY

MANAGING PARTNER
LEXport
 FLOW OF PRESENTATION
2
INDEX

(1) Important Sections for Orocess of (9) Revocation of Cancellation of Registration

Registration & Migration under the CGST
[2] Some Important Definitions (10) Penalty for Non-Registration

(3) Liability to take Registration

(4) Enrollment of Existing Taxpayers on GST
Portal/ Migration

(5) Registration of New Applicants

(6) Process for Fresh Registration

(7) Amendment of Registration

(8) Cancellation of registration
IMPORTANT PROVISIONS FOR REGISTRATION &
MIGRATION 3

Sections Application for

Section 22 Fresh registration

Section 25 Procedure of Registration

Section 27 Special provisions relating to casual taxable
persons and non- resident taxable person
Section 28 Amendment in registration

Section 29 Cancellation of registration

Section 30 Revocation of cancellation of registration

Section 139 Migration

 4

SOME IMPORTANT DEFINITIONS

 PERSON Section 2 (84)
includes such as

Government
A Corporations
An A Firm Government
Individual Company
companies

Trust
A LLP Body Corporate –
A HUF Foreign
Every Artificial
An association of Local juristic person
persons, body of Authority
individuals (whether
Society incorporated or not in Government (Central
India or outside) or State)
5
 Place of business
6
S. 2 (85) includes-

Place from where business

ordinarily carried on

Warehouse, godown or any

other place of storage

Place of supply / receipt of

goods or services or both

Place
Placewhere
wherebooks
booksof
ofaccount
account
maintained
maintained

Principal place of business [S

2(89)] specified as such in the
certificate of registration

Place of agent
 7
• A person
Registered • Registered under S 25
person • Does not include a person having unique identity number
[S 2(94)]

• A person
• Supplying good or services or both
Supplier
• Includes an agent of supplier
[S 2(105)]

• A person
Taxable • Who is registered
person • Or liable to be registered under S 22 or S 24
[S 2(107)]
Recipient
8
[S 2(94)]

In the context of goods or

services or both

Is a person who is liable to pay

consideration (if it is involved)

Person to whom delivery /

possession / use of goods is
given (if no consideration
involved)
Person to whom service is
rendered (if no consideration
involved)
Includes agent of recipient
 9

LIABILITY TO TAKE REGISTRATION

LIABILITY TO TAKE REGISTRATION [Section 22 of
the CGST Act] 10
Particulars Exemption Remarks
Limit
All Suppliers in India Aggregate “Aggregate Turnover” S. 2 (6) – To Include on All India Basis :
(Except J&K and Turnover in a
Special Category Financial - All taxable supplies
States) year - All exempt supplies
UPTO
Rs. 20 lakhs - Exports (goods, services or both)
- Inter-state Stock Transfers / Supplies of a person having same PAN
Suppliers in North Aggregate Number (i.e. deemed distinct persons - though a single entity)
Eastern and other Turnover in a - Supplies on behalf of Principal (S.23)
specified States Financial
(Special Category year - Supplies received by the Principal from a job worker after job work –
States) UPTO Rs. 10 (S. 23 )
lakhs
To Exclude :
- Value of inward supplies on Reverse Charge Basis (RCB)
- All Taxes (GST)
- Value of Job Work (for a Job Worker) (S. 23)
LIABILITY TO TAKE REGISTRATION [Section 22 of
the CGST Act] 11

Particulars Exemption Limit

Transferee of a going business (by succession or

otherwise) – w.e.f. date of transfer No Exemption

Transferee as a result of scheme of arrangement or No Exemption

amalgamation approved by High Court / Tribunal- w.e.f.
date of ROC certificate
COMPULSORY REGISTRATION IN CERTAIN CASES
[Section 24 of the CGST Act] 12
Particulars Exemption Limit Remarks

Input Service Distributor No Exemption Irrespective of Turnover

Person making inter-state No Exemption Irrespective of Turnover

taxable supply

Casual Taxable person No Exemption - Casual taxable person :

- who occasionally undertakes supply of goods or

services
- In the course of furtherance of business
- In a taxable territory
- Where he has no fixed place of business

- Needs registration irrespective of the turnover

COMPULSORY REGISTRATION IN CERTAIN CASES
(CONTD…) 13
Particulars Exemption Limit Remarks

Person registered under No Exemption Irrespective of Turnover

existing Indirect Tax
laws

Person liable to pay tax No Exemption Irrespective of Turnover

under Reverse Charge
Mechanism

Non Resident taxable No Exemption - Non-Resident Taxable Person :

person
- Who occasionally undertakes supply of goods or
services
- Whether as principal or agent or in any capacity
- Has no fixed place of business or residence in India

- Needs registration irrespective of the turnover

COMPULSORY REGISTRATION IN CERTAIN CASES
(CONTD…) 14
Particulars Exemption Limit Remarks

Supplier of goods on behalf of No exemption. Irrespective of Turnover

other taxable person whether
as agent or otherwise

Supplierof Goods/ services No Exemption Irrespective of the turnover as the customer of the goods
through E-commerce operator are scattered all over India

Electronic commerce operator No Exemption Irrespective of Turnover

COMPULSORY REGISTRATION IN CERTAIN CASES
(CONTD…) 15
Particulars Exemption Limit Remarks

Aggregator [who owns No Exemption Irrespective of the turnover.

and manages an
electronic platform and
by means of application
and communication
device connects a
person with the supplier
of service under his own
brand name or trade
name]

Any other category of As may be prescribed Government may specify any other person or class of
person persons who shall be liable to take registration under
GST.
PERSONS NOT LIABLE TO BE REGISTERED [S.
23 of the CGST Act] 16

Person
Category of
exclusively An agriculturist
persons to be
engaged in (only for produce
notified on
supply of exempt out of cultivation
recommendation
goods, services of land)
of GST Council
or both
 Registrant will be legally recognized as supplier of 17
goods or services

Registrant will be
Registrant will be able to authorised tocollect tax
book Input Tax Credit from his purchasers
ADVANTAGES OF
TAKING
REGISTRATION
UNDER GST

Registrant can pass on the credit of the taxes paid on the goods or
services supplied to purchasers or recipients by issuing tax
invoice.
 18

PROCEDURE FOR REGISTRATION

PROCEDURE FOR REGISTRATION [S 25] 19

 Registration to be applied for by a person in every State / UT where he is liable

 Registration to be applied for within 30 days of the person becoming liable

 The procedure and conditions are prescribed in the Rules

 Casual taxable person / non-resident taxable person to apply for registration atleast
5 days prior to commencement of business

 For on-shore supplies – registration to be obtained in the coast state near the base line

 Generally a single registration is granted in each state or UT

 Person with multiple business verticals in a state or UT may obtain separate

registration for each vertical
PROCEDURE FOR REGISTRATION [S 25]
20
 Voluntary registration possible for persons otherwise not liable for registration

 Person obtaining or required to be obtaining multiple registrations within the State or across more
States to be treated as distinct persons

 Establishments in different States of the same person with different registrations to be treated as
establishments of distinct persons

 PAN / Tax Deduction and Collection Account Number essential for GST registration - not
applicable to non-resident taxable person

 GST officer can forcibly register a person who has failed to register

 UN, specified multilateral institutions, consulates and embassies and other notified persons to be
granted a Unique Identity Number (UIN) for refunds etc

 Registrations / UINs to be granted or rejected after due verification and within time as prescribed

 Certificate of Registration granted

 21
• Grant of Unique Identification Number (UIN) under SGST / UTGST deemed as grant of UIN
under CGST
DEEMED • Provided that the UIN has not been specifically rejected under the CGST
REGISTRATION • Any rejection of UIN under SGST / UTGST deemed as rejected under CGST
[S. 26]

• Registration certificate issued to these persons valid for the period

specified in the application or 90 days from the registration whichever is
earlier
CASUAL TAXABLE • The aforesaid period of 90 days can be extended to another 90 days
PERSON / NON- • The above persons can make taxable supplies only after the certificate of
registration is issued
RESIDENT TAXABLE • These persons at the time of registration / extension need to deposit
PERSON [S 27] advance tax equal to the estimated tax liability for the period registration
is sought
• The advance tax need to be credited to the electronic cash ledger
 22

PRACTICAL ASPECTS OF
REGISTRATION
ENROLLMENT OF EXISTING TAXPAYERS ON GST
SYSTEM PORTAL / MIGRATION 23

Entity currently registered under any of the following Acts:

 Central Excise
 Service Tax
 State Sales Tax/ VAT (except exclusive liquor dealers if registered under VAT)
 Entry Tax
 Luxury Tax
 Entertainment Tax (except levied by local bodies)
 Customs Act
INFORMATION AND DOCUMENTS NEEDED
24
(As per FAQ’s on GST Migration by CBEC)
Following information/ documents must be made available for enrolling with GST System Portal:

 Provisional ID received from State/ Central Authorities

 Password received from State/ Central Authorities
 Valid Email Address
 Valid Mobile Number
 Bank Account Number
 Bank IFSC
 Proof of Constitution of Business
 Partnership Firm: Partnership Deed (PDF & JPEG; Maximum Size: 1 MB)
 Others: Registration Certificate of Entity (PDF & JPEG; Maximum Size: 1 MB)
 Photograph of Promoters/ Partners/ Karta of HUF (JPEG; Maximum Size: 100 KB)
 Proof of Appointment of Authorized Signatory (PDF & JPEG; Maximum Size: 1 MB)
 Photograph of Authorized Signatory (JPEG; Maximum Size: 100 KB)
 Opening Page of Bank Passbook/ Statement containing Bank Account Number, Address of
Branch, Address of Account Holder and few Transaction Details (PDF & JPEG; Maximum Size: 1
MB)
USER ID & PASSWORD 25
USER ID & PASSWORD 26
For First Login:

- Provide Username & Password received from State VAT/ Central Tax Department (Service Tax
/Excise etc)

For Subsequent Login:

- Enter Username & Password created while enrolling with GST System Portal

 Email Address & Mobile Number of the primary Authorized Signatory to be provided
 All future correspondence/ communication from the GST System Portal will be sent on the
registered Mobile Number
 Tax Professionals to be given separate User ID and Password from GST System based on their
own Email ID & Mobile Number
PREFILLED DETAILS IN ENROLMENT 27
APPLICATION AND REGISTRATION CERTIFICATE

Prefilled details in Enrolment Application :

 PAN of Business
 Legal Name of Business & State
 Reason of liability to obtain registration
 Email Address & Mobile Number of Primary Authorized Signatory entered during enrolling with
GST System Portal

Registration Certificate :

 Provisional Registration Certificate: It will be available on your dashboard on the appointed

date if you have filled enrolment application successfully

 Final Registration Certificate: It will be provided after verification of documents (within 6

months) by proper officer(s) of centre/ state of concerned jurisdiction after appointed date
REGISTRATION FOR NEW APPLICANTS 28
FRESH REGISTRATION PROCESS
29
Logon to the GST Fill up the Form GST The portal verifies the
common portal REG- 01 - Part –A (PAN , details by OTP
Mobile and E-mail)

Got the application Fill the Part B of form Upload the required
reference no. on mobile/ using the reference no. documents
email

GST officer will verify the Certificate of registration

Officer approves the GST under Form GST REG-
application within 3
application 06
working days

Officer may
Officer asks Produce the
reject the GST
for more documents withn
application GST
documents in 7 working days
REG 05
GST-REG-03 in GST- REG-04
 30

GST FORMS RELATING TO

REGISTRATION
 31
Form Number Rule Description of Form
GST REG-01 Rule 1 (1) of the Application for Registration u/s 25 of the
Registration Rules CGST Act, 2017

GST REG-02 Rule 1 (5) of the Acknowledgement

Registration Rules

GST REG-03 Rule 2 (2) of the Notice for Seeking Additional Information
Registration Rules relating to Registration / Amendments /
Cancellation
GST REG-04 Rule 2 (2) of the Application for filing clarifications
Registration Rules Registration / Amendment / Cancellation /
Revocation of Cancellation
 32
Form Number Rule Description of Form
GST REG-05 Rule 2 (4) of the Order of Rejection of Application for
Registration Rules Registration / Amendment / Cancellation /
Revocation of Cancellation
GST REG-06 Rule 3 (1) of the Registration Certificate
Registration Rules

GST REG-07 Rule 5 (1) of the Application for Registration as TDS or TCS
Registration Rules

GST REG-08 Rule 5 (3) of the Order of Cancellation of Application for

Registration Rules Registration as TDS /TCS

GST REG-09 Rule 6 (1) of the Application for Registration for Non Resident
Registration Rules Taxable Person.
 33
Form Number Rule Description of Form
GST REG-10 Rule 7 (1) of the Application for the extension in the period of
Registration Rules registration by casual taxable person and
non resident taxable person
GST REG-11 Rule 8 (1) of the Suo moto registration
Registration Rules

GST REG-12 Rule 9 (1) of the Application for Allotment of Unique ID to UN

Registration Rules Bodies/ Embassies /any other person u/s
19(6) of the GST Act
GST REG-13 Rule 11( 1) of the Application for Amendment in Particulars
Registration Rules subsequent to Registration
AMENDMENT OF REGISTRATION
34
[S. 28 of the CGST Act]

Any change in information pertaining to the registered person, submitted at the

time of registration, need to be informed to the GST officer in the manner
prescribed

Proper officer may approve / reject amendment by following the due procedure

For certain amendments to be prescribed, approval of Proper officer not required

No rejections of amendments can be made without giving an opportunity of hearing

Any approval / rejection of amendment under SGST / UTGST shall be deemed to

be approval / rejection under CGST
CANCELLATION OF REGISTRATION
35
[S. 29 of the CGST Act]

GST officer on his own or on application (by the registrant / legal heirs) can cancel
registration, in case
• Business has been discontinued
• Proprietor has died
• Amalgamated with any other entity / de-merged
• There is change in constitution of business
• The taxable person is no longer required to be registered
CANCELLATION OF REGISTRATION
36
[S. 29 of the CGST Act] [CONTD…]

GST officer can cancel registration either prospectively or retrospectively if :

• The registered person has contravened any provision(s)
• Returns have not been filed for 3 consecutive tax periods in respect of a taxable person
under composition scheme
• Returns have not been filed for a continuous period of 6 months
• Person who has taken voluntary registration has not commenced business for 6 months
• Registration obtained by means of fraud, willful misstatement or suppression of facts
• Cancellation only after an opportunity of being heard
CANCELLATION OF REGISTRATION
37
[S. 29 of the CGST Act] [CONTD…]
Cancellation of registration not to effect liability to pay tax and other dues or to
discharge prescribed obligations for such period

Cancellation of registration under SGST / UTGST will be deemed to be a

cancellation under CGST

After cancellation of registration, payment of an amount is to be made

Either by debit to electronic credit ledger or electronic cash ledger, of ITC on
inputs in stock / in semi finished / finished goods / capital goods / plant and
machinery
or the output tax payable on such goods
whichever is higher

In respect of capital goods or plant and machinery the amount would be reduced
by prescribed percentage points (depreciation) or the transaction value whichever is
higher
REVOCATION OF CANCELLATION OF
38
REGISTRATION

In case registration is cancelled suo-moto, taxable person can file for revocation
within 30 days of cancellation order

GST officer can in the manner and timeframe prescribed, either revoke the
cancellation or reject the application by way of an order

In any case, the registered person has to be given an opportunity of being heard

Revocation of cancellation under SGST or UTGST will be deemed as Revocation of

cancellation under CGST
PENALTY FOR NON- REGISTRATION 39

Every person shall be liable to penalty of Rs. 10,000/- if:

 He is liable to take registration but fails to obtain registration
 He furnishes any false information with regard to particulars specified as mandatory at the time of
applying for registration.
MIGRATION UNDER GST
MIGRATION OF EXISTING TAX PAYERS –
PROVISIONAL REGISTRATION
Every person:
 other than a person deducting tax at source or an Input Service Distributor;
 registered under an existing law and having a Permanent Account Number issued under the
Income-tax Act, 1961,
shall enroll on the Common Portal by validating his e-mail address and mobile number, either
directly or through a Facilitation Centre notified by the Commissioner.

The said person shall be:

 granted registration on a provisional basis and
 a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be
made available to him on the Common Portal
 MIGRATION OF EXISTING TAX PAYERS –
PROVISIONAL TO FINAL REGISTRATION

 Every person who has been granted a provisional registration shall:

-submit an application electronically in FORM GST REG–24;
-duly signed;
-along with the information and documents specified in the said application,

on the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

 The information asked for shall be furnished within a period of three months.
 A certificate of registration in FORM GST REG-06 shall be made available to the registered
person electronically on the Common Portal if the information and the particulars in the
application are found to be correct and complete.
 MIGRATION OF EXISTING TAX PAYERS –
CANCELLATION BY PROPER OFFICER

 In case the procedures for obtaining the certificate of registration is not followed,
- the proper officer shall cancel the provisional registration and issue an order in FORM
GST REG-26

No provisional registration shall be cancelled:

- without serving a notice to show cause in FORM GST REG-27 and
- without affording the person concerned a reasonable opportunity of being heard

 The show cause notice issued in FORM GST REG-27 can be vacated by issuing an order in FORM
GST REG-19, if it is found that no such cause exists for which the notice was issued.
 MIGRATION OF EXISTING TAX PAYERS –
SELF CANCELLATIONS

 Every person:
- registered under any of the existing laws,
- who is not liable to be registered under the Act may,
- within thirty days from the appointed day,
- submit an application electronically in FORM GST REG-28 at the Common Portal for
cancellation of the registration granted to him.
 GST MIGRATION SEWA KENDRAS
Ministry of Finance/Department of Revenue has urged all Chief Commissioners to personally
arrange to have special GST MIGRATION SEVA KENDRAS in their Zonal Headquarters/
Divisions/ Commissionerates with the following minimum requirements:
 3-4 personal computers linked to internet,
 Scanners and printers,
 Adequate number of well trained officers.

Last date for Migration under GST- April 30, 2017.

 46
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