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Registration under GST Law, Papers of Business Taxation and Tax Management

Mahatma Gandhi UniversityBusiness Taxation and Tax Management

The rules and procedures for registration under the Goods and Services Tax (GST) law in India. It outlines the turnover limit for registration, categories of persons who are liable to be registered compulsorily, and the procedure for registration. The document also explains the verification process and the issue of registration certificates. It provides details on the GST Identification Number (GSTIN) and the effective date of registration. useful for students studying taxation, accounting, and business law in India.

Typology: Papers

2018/2019

Available from 09/26/2022

athira-sudheesh
athira-sudheesh 🇮🇳

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Turnover Limit for Registration [Sec.22 (1)]
Every supplier whose aggregate turnover in a financial year exceeds 20 lakh rupees shall be
liable to be registered under the Act in the State or Union territory as the case may be. In the case of
special category states, from where he makes a taxable supply of goods or services, registration is
required when the aggregate turnover in a financial year exceeds 10 lakh rupees. Arunachal Pradesh,
Assam, Himachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura are the special
category states.
Registration [Sec. 22(2)]
Every person registered or licenced under the earlier law (under VAT), are also liable to be
registered under the CGST Act. Where a business carried on by a taxable person registered under the
Act is transferred, as a going concern, the transferee shall be liable to be registered with effect from the
date of such transfer or succession. In the case of transfer of a business pursuant to sanction of a
scheme of amalgamation or demerger by a High Court, Tribunal or otherwise, the transferee shall be
liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate
of incorporation giving effect to such order of the High Court or Tribunal.
Explanation
For the purposes of this section, -
(1) The expression “aggregate turnover” shall include all supplies made by the taxable person,
whether on his own account or made on behalf of all his principals:
(2) The supply of goods, after completion of job work, by a registered job worker shall not be
included in the aggregate turnover of the registered job worker.
Persons not liable to take Registration |Sec. 23 (1)1
The following persons shall not be liable to take registration under GST law.
1) Any person engaged exclusively in the business of supplying goods or services or both that
are not liable to tax or wholly exempt from tax under CGST Act or under the Integrated
Goods and Services Tax Act
2) An agriculturist, to the extent of supply of produce out of cultivation of land.
3) Any category of persons who may be exempted from obtaining registration as may be
notified by the Government based on the recommendations of the GST Council
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Turnover Limit for Registration [Sec.22 (1)] Every supplier whose aggregate turnover in a financial year exceeds 20 lakh rupees shall be liable to be registered under the Act in the State or Union territory as the case may be. In the case of special category states, from where he makes a taxable supply of goods or services, registration is required when the aggregate turnover in a financial year exceeds 10 lakh rupees. Arunachal Pradesh, Assam, Himachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura are the special category states. Registration [Sec. 22(2)] Every person registered or licenced under the earlier law (under VAT), are also liable to be registered under the CGST Act. Where a business carried on by a taxable person registered under the Act is transferred, as a going concern, the transferee shall be liable to be registered with effect from the date of such transfer or succession. In the case of transfer of a business pursuant to sanction of a scheme of amalgamation or demerger by a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal. Explanation For the purposes of this section, - (1) The expression “aggregate turnover” shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals: (2) The supply of goods, after completion of job work, by a registered job worker shall not be included in the aggregate turnover of the registered job worker. Persons not liable to take Registration |Sec. 23 (1) The following persons shall not be liable to take registration under GST law.

  1. Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under CGST Act or under the Integrated Goods and Services Tax Act
  2. An agriculturist, to the extent of supply of produce out of cultivation of land.
  3. Any category of persons who may be exempted from obtaining registration as may be notified by the Government based on the recommendations of the GST Council

Compulsory Registration |Sec. 24 The following categories of person are liable to be registered under the Act compulsorily, irrespective of turnover limit.

  1. Persons making any inter-state taxable supply; [Service providers whose annual aggregate turnover is less than Rs. 20 lakhs (Rs. 10 lacs in special category states except Jammu and Kashmir) from obtaining registration even if have inter-state taxable supplies of services.]
  2. Casual taxable persons making taxable supply;
  3. Persons who are required to pay tax under reverse charge;
  4. Non-resident taxable persons making taxable supply
  5. Persons who are required to deduct tax at source under section 51;
  6. Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
  7. Input Service Distributor:
  8. Persons who supply goods or services or both, through electronic commerce operator,
  9. Every electronic commerce operator,
  10. Every person supplying online information and database access or retrieval services from a place outside India to a person in India, and
  11. Such other person or class of persons as may be notified by the Government on the recommendations of the Council. Procedure for Registration [Sec. 25] Any person applying for GST registration has to comply with the following procedures, insisted in the Acts and Rules made thereunder.
  12. A person who is liable to be registered shall apply for registration within 30 days from the date on which he becomes liable to registration. If such a person has operation in more than
  1. Any specialised agency of the United Nations Organisation, Multilateral Financial Institution Consulate, Embassy of foreign countries and any other notified person shall be granted a Unique Identity Number’ for tax purposes.
  2. The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within the prescribed period.
  3. A certificate of registration shall be issued with effect from the prescribed date and in the prescribed form.
  4. A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of the prescribed period, if no deficiency has been communicated to the person within that period. Application for Registration [Rule 8]
  5. A person applying for GST registration under section 25 should declare his Permanent Account Number, mobile number, e-mail address, State or Union territory, on the common portal. Such declaration should be Part A of FORM GST REG-01 and can be made either directly or through a Facilitation Centre notified by the Commissioner.
  6. A person having a unit in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone Every person being an Input Service Distributor shall make a separate application for registration as an Input Service Distributor. The following rules relating to registration are also relevant in this respect. a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. b) The mobile number shall be verified through a one-time password sent to the mobile number; and c) The e-mail address shall be verified through a one-time password sent to the e-mail address.
  1. On successful verification of the Permanent Account Number, mobile number and email address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.
  2. Using the reference number so generated the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code. The documents specified at the common portal should be submitted either directly or through a Facilitation Centre notified by the Commissioner.
  3. On receipt of an application, an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
  4. 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 shall be issued electronically only after the said deposit. Verification of the Application and Approval [Rule 9]
  5. The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents. If the application and the documents are found to be in order, the applicant shall be granted registration within a period of three working days from the date of submission of the application.
  6. Where the application submitted is found to be defective in any respect, or where more clarification is required, the officer may issue a notice to the applicant electronically within a period of three working days from the date of submission of the application. Such notice will be in FORM GST REG-03 In such cases, the applicant should furnish the required clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice. The applicant can make modifications or corrections of particulars declared in the application for registration, except the Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.
  7. If the proper officer is satisfied with the clarification, information or documents furnished by the applicant, registration shall be granted to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.

Default Alphabet : Z Check Sum Digit : 26

  1. The registration shall be effective from the date on which the person becomes liable to registration, where the application for registration has been submitted within a period of thirty days from such date.
  2. Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under rule 9.
  3. Every certificate of registration shall be duly signed or verified through electronic verification code by the proper officer under the Act.
  4. Where the registration has been granted under rule 9 (5), (Deemed Registration) the applicant shall be communicated the registration number. The certificate of registration, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified.