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GST Registration Provision

REGISTRATION – GST

SEC. 23 (1)

  • Person liable to be registered under Schedule V of the Act shall apply for registration.
  • Application for registration to be made in every state in which he is liable.
  • Application to be made within 30 days from the date liable to be registered.
  • Casual taxable person/Non Resident taxable person liable to be registered at least 5 days prior to Commencement of business.

SEC. 23 (2)

• Person having multiple business verticals may obtain a separate registration       for each business vertical (Business Vertical defined u/s 2 (18)).

SEC. 23 (4)

  • PAN is a must.
  • Deductor of tax must have TAN of Income Tax.
  • Non-Resident taxable person may be granted registration on the basis of any other document prescribed.

SEC. 23 (8)

— UIN (Unique Identity Number) shall be granted after due verification.

SEC. 23 (9)

— A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed.

SEC. 23(10)

— UIN shall be deemed to have been granted after the period prescribed u/s 23 (8), if no deficiency is communicated.

SEC. 24

  • Casual taxable person/Non Resident taxable person liable to be registered at least 5 days prior to commencement of business.
  • R.C. issued to a casual taxable person or a non resident taxable person valid for the period mention in R.C. or 90 days which ever is earlier.
  • Estimated amount of tax to be deposited in advance.
  • Extention may be made for a further period of 90 days subject to deposit of additional GST estimated.

SEC. 25 : Amendment Of Registration

  • Changes made in information furnished at the time of registration, or subsequently, to be informed in the manner prescribed.
  • Officer not to reject application unless an opportunity of being heard is given and show cause is made.

SEC. 26(1) : Cancellation Of Registration.

  • Own motion / Application filed.
  • By Registered Taxable person or by his legal heir (In case of death).
  • Circumstances of Cancellation (In case of death):
  • The  business      has been      discontinued, transferred fully, amalgamation etc.
  • There is change in constitution.
  • No longer liable to be registered under schedule V.

SEC.26(2) : Cancellation of registration of taxable

person (Other circumstances)where

  • There is contravention of any of the provisions of the

Act.

  • Person   paying  tax  u/s 9     (Composition    levy)-Not furnished returns for three consecutive periods.
  • Any taxable person other than a person above- who has not furnished returns for a continuous period of six months.
  • Any person taken voluntary registration – Not commence business within 6 month of registration.
  • Where registration has been obtained by means of fraud – willful misstatement or suppression of facts.
  • Officer not to cancel registration unless an opportunity of being heard is given and show cause is made.

SEC.26(7) :Liability in case of Cancellation.

  • Cancellation shall not effect liability of dues or any other obligation for the period prior to cancellation.
  • Amount to be paid in respect of credit of input tax in respect of inputs held in stock, semi finished goods, finished goods held on the day immediately preceding the date of cancellation or the output tax payable on such goods whichever is higher.

SEC.27 : Revocation of cancellation

  • Registration cancelled on own motion by officer, the dealer may apply for revocation of cancellation
  • Application to be made within 30 days from the date of service of cancellation order
  • Rejection of application for revocation – not be be made without show cause and sufficient opportunity of being heard.

SCHEDULE-V

Persons liable to be registered

  • Every supplier liable to be registered in the state from where he makes taxable supply of goods/services if
  • Aggregate turnover in a financial year exceeds twenty lakhs (Rs. 10 Lacs for special category states)

Sec. 2(6): Aggregate turnover means the aggregate value of all taxable supplies, exempt supplies (including NIL rated), exports of goods/services and inter state supplies of a person having the same PAN, to be computed on all India basis and excludes taxes if any charged under the CGST/SGST/IGST Act.

  • Every person registered under earlier law on the day immediately preceding the appointed day.
  • Transferee in case of business being transferred to another person as a going concern.
  • Persons making inter-state taxable supply, irrespective of the threshold limit.
  • Casual taxable persons irrespective of the threshold.
  • Persons required to pay tax under Reverse charge irrespective of the threshold limit
  • Non-resident taxable persons irrespective of threshold limit
  • Deductors and Collectors   of   Tax [Threshold  limit     not mentioned]
  • Persons who supply goods / services on behalf of other taxable persons whether as agent or otherwise, irrespective of threshold limit
  • Input service distributor
  • Persons who supply goods / services through e commerce operators who is required to collect tax at source u/s 56, irrespective of threshold limit.
  • Every e commerce operator irrespective of the threshold limit
  • Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

Persons not liable to be registered

  • Persons engaged exclusively in the business of supplying of goods/services that are not liable to tax or wholly exempt from tax under this act.
  • An agriculturist, for the purpose of agriculture.
  • Agriculture does not include activity where cultivation of land personally is not done. It also does not include dairy farming, stock breeding, cutting of wood or grass, gathering of fruit, raising of man made forest or rearing of seedlings or plants.

SEC.2(98) : Taxable person shall have the meaning as assigned to it in sec. 10

  • Sec.10 :Taxable person, means a person who is registered or         liable to be registered under schedule V of this act.

SEC.85:

  • A person liable to be registered, fails to obtain registration
  • Penalty Rs. 10,000/- or amount of tax evaded, whichever is higher.

SEC.23(6):

  • Proper officer may proceed to register such persons in the manner prescribed.

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