S 5-Registration under GST

REGISTRATION
UNDER GST
Compiled By –
Surabhi Bansal | Executive | Indirect Tax Vertical
Asija & Associates LLP | Chartered Accountants
gst@asija.in
Chapter VI of CGST Act
Read with Registration Rules & Notifications prescribed

1. Who are liable to get registered under GST?
2. Is there any person not liable to get registered under GST?
3. What is the timeline for a person to get registered?
4. Can we get Registered now? Is the Law for Registration Applicable?
5. What are the steps to get registered under GST Law?
6. What shall be the structure of GSTIN?
7. From when will the Registration be effective?
8. Are provisions relating to Centralised Registration continued from existing law?
9. What shall be the process to amend the details of Registration?
10.When can a registration be Cancelled?
gst@asija.inGST Wing | Asija & Associates LLP
REGISTRATION UNDER GST

Who are liable to get registered under GST?
 Intra-state supplier having aggregate
turnover of:-
 > 10Lakh for Special Category
State
 > 20Lakh for other states
 Inter-State Supplier
 E Commerce operator
 Casual Taxable person
 Input Service Distributor
 Non-Resident Taxable person
 Person:-
 paying tax under Reverse Charge
 Opted for Composition Scheme
 Responsible for TDS / TCS
 Supplying OIDAR services
 Agents

Is there any person not liable to get registered under GST?
1. Person exclusively supplying goods/ services
a. not liable to tax or
b. are wholly exempt from tax charged under CGST/ IGST Act.
2. An agriculturist supplying produce out of cultivation of land.

What is the timeline for a person to get registered?
 Such person shall apply for registration within 30 days from the date on which he
becomes liable to registration
 A casual taxable person or a non-resident taxable person shall apply for
registration at least 5 days prior to the commencement of business.
Can we get Registered now? Is the Law for Registration Applicable?
Yes. You Can Register Now
 Vide Notification No. 1/2017 – Central Tax, Ministry of Finance has made Sections
22 to 30 which deals with Registration, applicable from 22/06/2017.
 With Effect From 25/06/2017, application for Registration can be e-filled on
Common GST Electronic Portal (gst.gov.in)

Are provisions relating to Centralised Registration continued from
existing law?
 No, person seeking registration under this Act shall be granted a single registration in
a State or Union territory.
 Thus, provisions of separate registration in separate states will be apply.
 Also, a person having different business verticals in same State/ Union Territory may
be granted separate registrations for each such vertical.
 Such persons with separate registrations whether in one or different states shall be
treated as distinct persons.

What are the steps to get registered under GST?
E-Form to Proper Officer
PART-A – Declare PAN,
Mobile Number and E-
mail ID
Temporary Reference No.
Granted
PART-B – Furnish
required details
Sign & submit
Acknowledgement
generated
Clarification upon
Verification
Answer the queries
Rejection if No /
Incomplete reply
Digitally signed
Reg. Certificate
to be issued
Deemed Registration in
case of no reply by
Officer
Display Registration
certificate

In which form will the Certificate of Registration be granted?
After due verification of the Application of Registration, Proper Officer shall grant
Registration Certificate in FORM GST REG-06 .
 This form shall incorporate Goods and Services Tax Identification Number (GSTIN).
Every registered person shall display his Certificate of Registration and his GSTIN;
 At his Principal Place of Business, and
 At every Additional Place of Business
Where Proper Officer is satisfied that the physical verification of the Place of Business is
required after grant of Registration
 He may get such verification done
 Verification Report along with other documents including Photograph shall be
uploaded in FORM GST REG-30.
 Within 15 working days following the date of such verification.

What shall be the structure of GSTIN?
15 digit Alphanumeric structure.
 1st and 2nd digit State Code.
 3rd to 12th digit PAN Number.
13th digit for Business Verticals of entities with same PAN in same State.
14th digit “Z” by default.
15th digit for Checksum /Random number.
State PAN
1 2 3 4 5 6 7 8 9 10 11 12
BlankEntity Check
13 14 15

From when will be our registration said to be effective?
When the application for registration has been submitted within
30 days from date of becoming liable for registration,
Registration shall become Effective From:
oDate of Becoming Liable For Registration
oElse, Date of Grant of Registration Certificate

Special issues and cases related to Registration?
 Every person being an Input Service Distributor shall make a separate application for
registration as such Input Service Distributor.
 Every person registered under existing law (VAT/ Service tax) on the day immediately
preceding the appointed day, shall be liable to registered under GST.
 In case of transfer of business, as going concern, the transferee shall be liable to get
registered.
 A person not falling in the threshold limit may take voluntary registration, and all the
provisions applicable to a registered person shall apply mutatis mutandis on such
person.
 Proper Officer may on his own motion register a person who is liable to be registered
but fails to do the same.

Special issues and cases related to Registration?
 Permanent Account Number issued under the Income Tax act, 1961 is mandatory
in order to be eligible for grant of registration.
 Any United Nations and Specified International Organisations will be issued Unique
Identity Number (UIN) instead of GSTIN.
 Registration Certificate issued to a Casual Taxable Person shall be valid for
 Period specified in application for registration, or
 90 days, whichever is earlier
 A casual taxable person or a non-resident taxable person shall, at the time of
submission of application for registration make and advance deposit of tax in for its
estimated tax liability for the period for which the registration is sought.

When is the amendment in Registration Required?
Where there is any change in any particulars furnished at the time of registration , you need to get
your registration amended
What shall be the process to amend the details of Registration?
 An E-Application in FORM GST REG-14 shall be filed along with documents relating to such
change within 15 days of such change.
 Proper Officer upon verification approve amendment within 15 days in FORM GST REG-15.
 Where a change in constitution of business results in change of PAN of registered person shall
apply for fresh registration in FORM GST REG-01.
AMENDMENT IN REGISTRATION

When will a registration liable to be cancelled?
The Proper Officer may cancel the registration either:-
 On his own motion or
 On an application by the registered taxable person or
 By his legal heir, in case of death of such person,.
When can the Proper Officer Cancel the Registration on it’s Own Motion ?
 Taxable person has not filed return for a continuous period of 6 months; or
 Compounding taxpayer has not filed return for a continuous period of 3 months; or
 Person taking voluntary registration has not commenced business within 6 months
from the date of registration or
 Registration has been obtained by means of fraud, wilful misstatement or
suppression of facts.
 Does not conduct any business from the declared place of business;
 Issues invoice or bill without supply of goods or services in violation of the provisions
of this Act.
CANCELLATION OF REGISTRATION

Cancellation request by the Registered Person
Application in Form GST REG-16, can be filed within 30 days, where
Business has been discontinued, transferred fully, amalgamated with other legal
entity, demerged or disposed of; OR
There is any change in the constitution of the business; or
The taxable person is no longer liable to be registered under this act.
Note :
 Cancellation of Registration under SGST/ UTGST shall be deemed to be cancellation of
registration under CGST.
 Person whose registration has been cancelled by Proper Officer on his own motion,
 Such person may apply to such officer for revocation of cancellation of registration
 Within 15 days from date of service of the cancellation order.
CANCELLATION OF REGISTRATION

THANK YOU
FOR ANY QUERIES KINDLY CONTACT OUR GST TEAM :
CA Rahul Mishra
Partner
(rahul.mishra@asija.in)
CA Amber Agrawal
Associate Director
(amber.agrawal@asija.in)
CA Prakhar Gupta
Associate Director
(prakhar.gupta@asija.in)
ASIJA & ASSOCIATES LLP
CHARTERED ACCOUNTANTS
H.O. : 34/5 , GOKHALE MARG, LUCKNOW
PH. NO. : 0522-4004652,2205072
gst@asija.in

This presentation has been prepared to provide a gist of the applicable law pertaining to
GST as issued till date. (23/06/2017)
For detailed insight and for better understanding of the various provision of the law, the
said presentation should be read along with related provision of CGST Act, IGST Act, SGST
Act & related rules.
We shall not be responsible for any decision taken on the basis of the said presentation,
without obtaining our professional guidance or consultation on the matter for which
reliance was made on this presentation.”
DISCLAIMER

S 5-Registration under GST

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