GST Registration

Statutory Provisions for GST Registration

Section 2(94) –Registered Person

Section 2(94)-“registered person” means a person who is registered under section 25 but does not include a person having a Unique Identity Number;

Section 22 –Persons liable for Registration

Every supplier shall be liable to be registered under this Act in the State or Union territory, from where he makes a taxable supply of goods or services or both -if his aggregate turnover in a financial year exceeds the prescribed limit.

the prescribed limit.

1. Special Category States  – Puducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh and Uttarakhand. – Rs.20 Lakh

2. Other States/ Uts –Rs.40 Lakhs.

• Aggregate Turnover –Section 2(6) -value of all taxable supplies + exempt supplies + exports of goods or services + inter-State supplies of persons (to be computed on PAN India Basis , excludes central tax, State tax, Union territory tax, integrated tax and cess, excludes value of inward supplies on which tax is payable by a person on reverse charge basis)
• 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
• The supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker;

	Situation	Effective date
A	Where the application for registration has been submitted with in a period of 30 days from the date on which the person becomes liable to registration	The date on becoming liable for registration.
1	General Rule	Where the aggregate turnover crosses the prescribed limit for registration.
2	Transfer of business, whether on account of succession or otherwise, to another person as going concern,	The date of such transfer or succession.
3	Transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise	The date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal
B	Where an application for registration has been submitted by the applicant after the expiry of 30 days from the date of his becoming liable to registration	The date of the grant of registration.

Documents Required for GST registration

List of documents that you will need for registering your business under GST :

• Permanent Account Number (PAN) of the applicant
• Copy of your aadhaar card
• Proof of business registration or incorporation certificate
• Identity and address proof of promoters/directors with a photograph
• Bank account statement/cancelled cheque
• Authorization letter/board resolution for authorized signatory
• Digital signature

Section 23 –the persons not liable for registration.

• Any person engaged exclusively in the business of supplying goods or services which are not liable to tax or wholly exempt from tax.
• An agriculturist, to the extent of supply of produce out of cultivation of land
• Specify the category of persons as may be notified.

Section 24–Compulsory Registration

• Persons making any inter-State taxable supply; 
• Casual taxable persons making taxable supply; 
• Persons who are required to pay tax under reverse charge;
• Person who are required to pay tax under sub-section (5) of section 9 –electronic commerce operator of notified services [ Refer Notification No.17/2017-CTR dtd.28-06-2017]
• Services by way of transportation of passengers by a radio-taxi, motorcab, maxicaband motor cycle;
• Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act.
• Services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Central Goods and Services Tax Act 
• Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise
• Input Service Distributor, whether or not separately registered under this Act; 
• Persons who supply goods or services or both,other than supplies specified under sub-section(5)of section 9, through such electronic commerce operator who is required to collect tax at source under section 52 
• Every electronic commerce operator 
• 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 person
• Such other person or class of persons as may be notified by the Government on the recommendations of the Council

  Notified Exempted Persons

• Job workers engaged in making inter-State supply of services (other than supply of services in relation to the goods mentioned against serial number 151 in the Annexure to rule 138 of CGST Rules) to a registered person if they are other wise not crossing threshold exemption limit for registration or has not obtained the voluntary registration [Notification No.7/2017- I.T, dated 14-9-2017]
• “Handicraft goods” supplier below the annual threshold limit of 20 lakh/10 Lakh, engaged in inter-State supplies [NotificationNo.8/2017-I.T., dated 14-9-2017]
• Exemption from Registration to persons making inter-State supplies of taxable services having aggregate turnover below prescribed limit [NotificationNo.10/2017-I.T., dated 13-10-2017]
• Exemption from Registration to persons only supplying goods and services and liable to RCM under section 9(3) [NotificationNo.5/2017-CentralTax, dtd.19-06-2017]

Section 28 -Amendment in Registration

Application for amendment in Registration / UIN to be made within a period of 15 days of such change. GST-REG-14

Core Field: approve the amendment within a period of 15 working days from the date of the receipt of the application

• Legal name of business, 
• Address of the principal place of business or any additional place(s) of business,
• Addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business 

Non Core Field –Amendment to be done immediately on submission of application.

• Any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal
• Rejection of amendment (GST-REG-05) is subject to opportunity of being heard, clarification can be obtained in Form GST-REG 03 and is required to be furnished in GST-REG 04
• Deeming fiction: If the proper officer fails to take any action within a period of 15 working days from the date of submission of the application or within a period of seven working days from the date of the receipt of the reply to the notice to show cause, certificate of registration shall be deemed to be amended.

 Section 29 –Cancellation of Registration

 Reasons for Cancellation – [Suo Motu or on application]

• The business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of
• There is any change in the constitution of the business
• The taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24
• [ In above cases, the cancellation is prospective]

Reasons for Retrospective Cancellation of registration

• A registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed
• A person paying tax under section 10 has not furnished returns for three consecutive tax periods
• Any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months
• any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration
• Registration has been obtained by means of fraud, wilful misstatement or suppression of facts

 Rule 21 provides some more grounds for cancellation of registration

• 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, or the rules made thereunder
• Violates the provisions of section 171 of the Act or the rules made thereunder [Anti-Profiteering Provisions]
• Opportunity of being heard and notice for the purpose of cancellation is mandatory in all cases.