Chapter VI:
Registration

22 &
24

Liable to register if he is a person:

   
With a turnover in
a FY  > Rs. 20
Lakhs

(10 Lakhs if place of supply is in Special
category States
i.e.,
Manipur, Mizoram,
Nagaland
and Tripura)

   
Registered
or holding license under an existing law

   
Who is a transferee or
successor of
the business of a registered person

   
Making inter-State taxable supply

   
Who is casual or non -resident taxable person making taxable supply

   
Required to pay tax
under
reverse charge or u/s 9(5)

   
Making taxable supply on behalf of other taxable persons

   
Required to deduct tax
u/s
51 or ISD, whether or not separately registered under this Act

   
Who effects supplies
(other than supplies specified u/s 9(5))
through e-commerce operator who is
required to collect TCS u/s 52

   
E-commerce
operator
who is required to collect TCS u/s 52

   
Supplying online information access/retrieval
services
from outside India to an unregistered
person in India

   
Notified class of
persons

23

Person not liable to register:

   
Person engaged in
business of supplying
only
exempt supply
under this Act or
integrated GST Act

   
An agriculturist, to the extent of supply of produce out of cultivation of
land

   
Persons making taxable
supply, where entire
tax is
payable by the recipient under reverse charge basis
u/s 9(3) of this Act [Notification 5/2017-Central Tax]

   
Interstate supplies of handicraft goods notified in [Notification
56/2018
] & [Notification 38/2017] in a FY does not
exceed Rs. 20 lakhs (Rs.10 lakhs in
special category states) provided the supplier
has PAN and the goods move under the cover of an e-way bill.

   
Interstate supply
of job work

by a job worker to a registered person provided the turnover in a FY does not
exceed Rs. 20 lakhs (Rs.10 lakhs in
special category states) and not involved in
supply of services in relation to Jewellery, goldsmiths’ and silversmiths’
wares and other articles (Chapter 71)
[Notification 7/2017, 02/2019].

   
Supplies (other than
supplies specified u/s 9(5))
through
e-commerce operator
who is required to collect
TCS u/s 52 provided the turnover in a FY
does not exceed Rs. 20 lakhs (Rs.10 lakhs
in
special category states) [Notification 65/2017], [Notification 06/2019]

   
Persons engaged in
supply of goods other than -Ice cream and other edible ice (2105 00 00), Pan
masala (2106 90 20), Tobacco and manufactured tobacco substitutes (24)-
provided the turnover
in a FY does not exceed
Rs.40 lakhs and not
liable for registration u/s 24, 25(3). This is not applicable for person
engaged in intra-State supplies in Arunachal Pradesh, Manipur, Meghalaya,
Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand
 [Notification 10/2019]

25

Procedure
for registration:

   
Registration to be applied for within 30 days from the date of becoming liable.

   
PAN
is mandatory
for registration. However, deductor
may have a
TAN instead of PAN

   
A person, though not
liable may register
voluntarily, & all provisions of this Act, as are applicable to a
registered person, shall apply to such person.

   
A casual or non-resident taxable person shall apply at least 5 days prior to the
commencement of business.

   
A person having a
unit, as defined in the Special Economic Zones Act, 2005 (28 of 2005), in a
SEZ or being a SEZ developer has to apply for a separate registration, as
distinct from his place of business located outside the SEZ in the same State
or Union territory.

   
Only single
registration in a State or Union territory shall be granted. However, for
person having multiple places of business in a State, separate registration
for each places of business
can be granted subject to conditions.[Rule 11]

   
A person who has
obtained registration for himself or his establishment in more than one State
or Union territory shall, be treated as distinct persons under this Act for
each such registration.

   
A certificate of
registration shall be issued from prescribed date and shall be deemed to have
been granted after expiry of notified period, if no deficiency has been
communicated to the applicant within that period.

   
Every registered
person shall furnish proof of possession of Aadhaar number or notified
alternate means of identification in a notified manner.

Clarification:
Inter-state movement of goods like movement of various modes of conveyance,
between distinct persons as specified u/s 25(4) may not be treated as supply
& consequently IGST will not be payable on such
supply. However, applicable CGST/SGST/IGST shall be leviable on repairs &
maintenance done for such conveyance.
[Circular No. 1/1/2017-IGST]

26

   
Registration under State or Union
territory
Act is deemed as
registration
under
this Act
unless application for registration is
rejected under this Act within time specified u/s 25(10)

   
Rejection
of application
for registration under
State or Union territory Act is
deemed as rejection under this Act

27

In case of
casual or non-resident taxable
person:

   
Certificate of
registration is valid for the period specified in the application or 90 days,
whichever is earlier

   
Taxable supplies to be
made only after issue of certificate

   
At the time of
applying, advance deposit shall be made of estimated tax liability for the
period for which the registration is sought by crediting the electronic cash
ledger and the same shall be utilized only as per section 49

28

Changes in the information given for registration shall be communicated within
prescribed period. The same may be rejected after giving an opportunity of
being heard. Rejection of such information under State or Union territory GST
Acts shall be deemed to be rejection under this Act.

29

   
Registration may be cancelled from any date including retrospective date, if person has:

     
Contravened
provisions
of the Act or rules

     
Not
filed returns for 6 months
continuously

(3 consecutive tax periods if he is paying tax u/s 10)     

     
Voluntarily registered u/s 25(3) &
has not commenced business within 6 months
from date
of registration   

     
Obtained registration by means of fraud, willful misstatement or suppression of facts

   
Cancellation of
registration shall not affect the liability to pay tax or to discharge any
obligation under this Act for any period prior to the date of cancellation.

   
Cancellation of
registration under State or Union territory Act is deemed as cancellation
under this Act.

   
On cancellation,
e-ledger shall be debited by ITC determined u/s 18(1).

30

   
A person may apply for
revocation of cancellation within 30
days from the date of service of the order of cancellation.

   
Revocation of
cancellation of registration under State or Union territory GST Acts shall be
deemed to be revocation of cancellation under this Act.