Ans. Registration under Goods and Service\u00a0 Tax\u00a0 (GST) regime will confer following advantages to the business:<\/p>\n
Ans. No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.<\/p>\n
Ans. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration.<\/p>\n
Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.<\/p>\n
In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.<\/p>\n
Ans. As per Section 22 of the CGST\/SGST Act 2017, every supplier\u00a0 (including his agent) who makes a taxable\u00a0\u00a0 supply<\/p>\n
i.e. supply of goods and \/ or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he\u00a0 makes the taxable supply.<\/p>\n
In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees.<\/p>\n
Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.<\/p>\n
On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and\/or services under GST law will not be liable for registration.<\/p>\n
Ans. As per section 2(6) of the CGST\/SGST Act \u201caggregate turnover\u201d includes the aggregate value of:<\/p>\n
of a person having the same PAN.<\/p>\n
\n
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals.<\/p>\n
Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.<\/p>\n
The value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal.<\/p>\n
Ans. As per Section 24 of the CGST\/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:<\/p>\n
\n
\n
Ans. A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.<\/p>\n
\n
\u00a0<\/strong><\/p>\n Ans. No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 22 of the CGST\/SGST Act.<\/p>\n \n Ans. Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.<\/p>\n Ans. Yes. In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.<\/p>\n \n Ans. Yes. As per Section 25(6) of the CGST\/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration.<\/p>\n \n However as per the proviso to the aforesaid section 25(6), a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration.<\/p>\n Also, as per Section 25(7) PAN is not mandatory for a non- resident taxable person who may be granted registration on the basis of any other document as maybe prescribed.<\/p>\n \n Ans. Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as is prescribed in the Registration rules.<\/p>\n \u00a0<\/strong><\/p>\n Ans. Yes. In terms of sub-section 10 of section 25 of the CGST\/SGST Act, the proper officer can reject an application for registration after due verification.<\/p>\n \n \u00a0<\/strong><\/p>\n Ans. Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.<\/p>\n \n \u00a0<\/strong><\/p>\n \u00a0<\/strong><\/p>\n Ans. Yes. In terms of Section 25(9) of the CGST\/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would\u00a0 be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid on notified supplies of goods and\u00a0 services received by them, and for any other purpose as may be notified.<\/p>\n Ans. The taxable supplier supplying to these organizations\u00a0 is expected to mention the UIN on the invoices and treat\u00a0 such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.<\/p>\n \n Ans. A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities \/ PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.<\/p>\n \n \u00a0<\/strong><\/p>\n Ans.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Casual Taxable Person has been defined in Section 2<\/p>\n (20) of the CGST\/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and\/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.<\/p>\n \n Ans. In terms of Section 2(77) of the CGST\/SGST Act, a non- resident taxable person means any person who occasionally undertakes transactions involving supply of goods and\/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.<\/p>\n \n Ans. In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a \u201ccasual\u00a0 taxable\u00a0 person\u201d or a \u201cnon-resident taxable person\u201d shall be valid for a period specified in the application for registration or ninety days from the effective date of registration,\u00a0 whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity\u00a0 of the aforesaid period of ninety days by a further period not exceeding ninety days.<\/p>\n \n \u00a0<\/strong><\/p>\n Ans. Yes. While a normal taxable person does not have to make any advance deposit of tax to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration is required, in terms of Section 27(2) read with proviso thereto, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of\u00a0 tax equivalent to the estimated tax liability is to be deposited\u00a0 for the period for which the extension beyond ninety days is being sought.<\/p>\n Ans. Yes. In terms of Section 28, the proper officer may, on the\u00a0\u00a0 basis\u00a0\u00a0 of\u00a0\u00a0 such\u00a0\u00a0 information\u00a0\u00a0 furnished\u00a0\u00a0 either\u00a0\u00a0 by\u00a0 the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment.<\/p>\n It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.<\/p>\n \n Ans. Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST\/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed. As per the Registration Rules, an order for cancellation is to be issued within 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suo moto by the proper officer)\u00a0 or from the date of receipt of application for cancellation\u00a0 (in case where the taxable person\/legal heir applies for such cancellation)<\/p>\n Ans. Yes, the cancellation of registration under one Act (say CGST\u00a0\u00a0 Act)\u00a0\u00a0 shall\u00a0\u00a0 be\u00a0\u00a0 deemed\u00a0\u00a0 to\u00a0\u00a0 be\u00a0\u00a0 a\u00a0\u00a0 cancellation\u00a0\u00a0\u00a0\u00a0 of registration under the other Act (i.e. SGST Act). (Section 29 (4))<\/p>\n Ans. Yes, in certain circumstances specified under section 29(2) of the CGST\/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three consecutive tax periods or non-furnishing of returns by a regular taxpayer for a continuous period of six months, and not commencing business within six months from the date of voluntary registration. However, before cancelling the registration,\u00a0 the proper officer has to follow the principles of natural justice. (proviso to Section 29(2)(e))<\/p>\n \n \u00a0<\/strong><\/p>\n Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2)(e))<\/p>\n \n Ans. No, the tax paper has to take separate registration in every state from where he makes taxable supplies.<\/p>\n \n Ans. No, however the taxpayer has the option to register such separate business verticals independently in terms of the proviso to Section 25(2) of the CGTST Act, 2017.<\/p>\n Ans. ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST\/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.<\/p>\n Ans. Yes, the ISD registration is for one office of the\u00a0 taxpayer which will be different from the normal registration.<\/p>\n Ans. Yes. Different offices of a tax payer can apply for ISD registration.<\/p>\n Ans. The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)).<\/p>\n \n \u00a0<\/strong><\/p>\n Ans. No, GSTN shall migrate all such assessees\/dealers to\u00a0 the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate. For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number.<\/p>\n The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.<\/p>\n \u00a0<\/strong><\/p>\n Ans. No, a Job worker is a supplier of services and will be obliged to take registration only when his turnover crosses the prescribed threshold of 20\/10 Lakhs.<\/p>\n Ans. Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.<\/p>\n Ans. Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST\/SGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.<\/p>\n \u00a0<\/strong><\/p>\n Ans.\u00a0 In order to cater to the needs of tax payers who are\u00a0\u00a0 not IT savvy, following facilities shall be made available: –<\/p>\n Tax Return Preparer(TRP): A taxable person may prepare his registration application \/returns himself or can approach the TRP for assistance. TRP will prepare the said registration document \/ return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the TRP\u00a0 will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information.<\/p>\n Facilitation\u00a0\u00a0 Centre\u00a0\u00a0 (FC):\u00a0\u00a0 shall\u00a0\u00a0 be\u00a0\u00a0 responsible\u00a0\u00a0 for\u00a0\u00a0\u00a0\u00a0 the digitization and\/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.<\/p>\n \n \n \u00a0<\/strong><\/p>\n Ans. Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the tax payer\u2019s digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.<\/p>\n \n \u00a0<\/strong><\/p>\n Ans. If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working\u00a0\u00a0 days.\u00a0\u00a0 If\u00a0\u00a0 they\u00a0\u00a0 communicate\u00a0\u00a0 any\u00a0\u00a0 deficiency\u00a0\u00a0 or discrepancy in the application within such time, then the applicant will have to remove the discrepancy \/ deficiency within 7 days of such communication. Thereafter, for either approving the application or rejecting it, the State and the Central authorities will have 7 days from the date when the taxable person communicates removal of deficiencies. In case no response is given by the departmental authorities within the said time line, the portal shall automatically generate the registration.<\/p>\n \u00a0<\/strong><\/p>\n Ans. If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days. The applicant will reply to the query\/rectify the error\/ answer the query within a period of seven days from the date of receipt of deficiency intimation.<\/p>\n On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days from the date of receipt of clarification.<\/p>\n \n \u00a0<\/strong><\/p>\n Ans. In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section\u00a0\u00a0 (2)<\/p>\n \n of section 26 of the CGST Act, any rejection of application\u00a0 for registration by one authority (i.e. under the CGST Act \/ SGST Act) shall be deemed to be a\u00a0 rejection of application for registration by the other tax authority (i.e. under the SGST Act \/ UTGST Act\/ CGST Act).<\/p>\n Ans. The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.<\/p>\n \n Ans. In case registration is granted; applicant can download the Registration Certificate from the GST common portal.<\/p>\n \n Ans.\u00a0 Yes, but only in cases where the initial cancellation\u00a0\u00a0 has been done by the proper officer suo moto, and not on\u00a0 the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can\u00a0 apply to the proper officer for revocation of cancellation of registration within 30 days from the date of communication of the cancellation order. The proper officer may within a period of 30 days from the date of receipt of application for revocation of cancellation or receipt of information\/clarification, either revoke the cancellation \u00a0or reject the application for revocation of cancellation of registration.<\/p>\n \n Ans. Yes, as per Section 29(5) of the CGST\/SGST Act, every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic cash\/credit ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi- finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.<\/p>\n Ans. Casual and Non-resident taxable persons are\u00a0 separately defined in the CGST\/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below:<\/p>\n \n \n \n \n ****<\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"Q 9. Whether a person having multiple business verticals in a state can obtain for different registrations?<\/h2>\n
Q 10. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?<\/h2>\n
Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?<\/h2>\n
Q 12. Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?<\/h2>\n
Q 13. Whether the proper officer can reject an Application for Registration?
\n<\/strong><\/h2>\nQ 14. Whether the Registration granted to any person is permanent?
\n<\/strong><\/h2>\nQ 15.\u00a0\u00a0 Is\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 it\u00a0\u00a0 necessary\u00a0\u00a0 for\u00a0\u00a0 the\u00a0\u00a0 UN\u00a0\u00a0 bodies \u00a0to \u00a0get registration under GST?<\/h2>\n
Q 16. What is the responsibility of the taxable person supplying to UN bodies?<\/h2>\n
Q 17. Is it necessary for the Govt. Organization to get registration?<\/h2>\n
Q 18.\u00a0\u00a0 Who is a Casual Taxable Person?
\n<\/strong><\/h2>\nQ 19.\u00a0\u00a0 Who is a Non-resident Taxable Person?
\n<\/strong><\/h2>\nQ 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?<\/h2>\n
Q 21. Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?<\/h2>\n
Q 22. Whether Amendments to the Registration Certificate is permissible?<\/h2>\n
Q 23. \u00a0Whether\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Cancellation\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 of\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Registration Certificate is permissible?<\/h2>\n
Q 24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?<\/h2>\n
Q 25. Can the proper Officer Cancel the Registration\u00a0 on his own?<\/h2>\n
Q 26. What happens when the registration\u00a0 is\u00a0 obtained by means of willful mis-statement, fraud or suppression of facts?<\/h2>\n
Q 27. Is there an option to take centralized registration for services under GST Law?<\/h2>\n
Q 28.\u00a0 If\u00a0 the\u00a0 taxpayer\u00a0 has\u00a0 different\u00a0 business\u00a0 verticals in one state, will he have to obtain separate registration for each such vertical in the state?<\/h2>\n
Q 29.\u00a0\u00a0 Who is an ISD?
\n<\/strong><\/h2>\nQ 30. Will ISD be required to be separately registered other than the existing tax payer registration?<\/h2>\n
Q 31.\u00a0\u00a0 Can a tax payer have multiple ISDs?
\n<\/strong><\/h2>\nQ 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business?<\/h2>\n
Q 33.\u00a0\u00a0\u00a0\u00a0 Whether all assesses \/ dealers who are already registered under existing central excise\/service tax\/ vat laws will have to obtain fresh registration?
\n<\/strong><\/h2>\nQ 34. Whether the job worker will have to be compulsorily registered?
\n<\/strong><\/h2>\nQ 35. Whether the goods will be permitted to be supplied from the place of business of a job worker?<\/h2>\n
Q 36.\u00a0\u00a0\u00a0\u00a0 At\u00a0 the\u00a0 time\u00a0 of\u00a0 registration\u00a0 will\u00a0 \u00a0the \u00a0assessee have to declare all his places of business?<\/h2>\n
Q 37. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
\n<\/strong><\/h2>\nQ 38. Is there any facility for digital signature in the GSTN registration?
\n<\/strong><\/h2>\nQ 39.\u00a0\u00a0\u00a0\u00a0 What will be the time limit for the\u00a0 \u00a0decision on the on line registration application?
\n<\/strong><\/h2>\nQ 40. What will be the time of response by the applicant if any query is raised in the online application?
\n<\/strong><\/h2>\nQ 41.\u00a0\u00a0 What is the process of refusal of registration?<\/h2>\n
Q 42. Will there be any communication related to the application disposal?<\/h2>\n
Q 43. Can the registration certificate be downloaded from the GSTN portal?<\/h2>\n
Q 44.\u00a0\u00a0 Can\u00a0\u00a0\u00a0\u00a0 cancellation\u00a0\u00a0\u00a0\u00a0 of\u00a0\u00a0\u00a0\u00a0 registration\u00a0\u00a0\u00a0\u00a0 order\u00a0\u00a0\u00a0\u00a0 be revoked?<\/h2>\n
Q 45. Does cancellation of registration\u00a0 impose\u00a0 any\u00a0 tax obligations on the person whose registration is so cancelled?<\/h2>\n
Q 46. What is the difference between casual and non- resident taxable persons?<\/h2>\n
\n\n
\n Casual Taxable Person<\/em><\/strong><\/td>\n Non-resident Taxable Person<\/em><\/strong><\/td>\n<\/tr>\n \n Occasional\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business.<\/em><\/td>\n Occasional undertakes transactions involving supply of goods or services but has\u00a0 no fixed place of business residence in India.<\/em><\/td>\n<\/tr>\n \n Has a PAN Number<\/td>\n Do not have a PAN Number; A non- resident\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 person,\u00a0\u00a0\u00a0\u00a0\u00a0 if<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \n\n
\n <\/td>\n having PAN number may take registration as a casual taxable person<\/em><\/td>\n<\/tr>\n \n Same application form for registration as for normal taxable persons viz GST REG- 01<\/em><\/td>\n Separate application form for registration by non-resident taxable person viz GST REG-9<\/em><\/td>\n<\/tr>\n \n Has\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 to\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 undertake transactions in the course or furtherance of business<\/em><\/td>\n Business test absent in the definition<\/em><\/td>\n<\/tr>\n \n Has to file normal GSTR-1, GSTR-2 and GSTR-3 returns<\/em><\/td>\n Has to file a separate simplified return in the format GSTR-5<\/em><\/td>\n<\/tr>\n \n Can claim ITC of all inward supplies<\/em><\/td>\n Can get ITC only in respect of import of goods and \/or services.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n