Registration (22-30)

Chapter
VI: Registration

22 & 24

Person liable to register:

►   
Having Turnover > Rs.10 Lakh, if making taxable supplies from  Special category states, i.e., Manipur, Mizoram, Nagaland and Tripura

►   
Having Turnover > Rs.40 Lakh, if he is engaged in exclusive supply of goods other than Ice cream and other edible
ice (2105 00 00), Pan masala (2106 90 20) or Tobacco and manufactured tobacco
substitutes (24).  

Not applicable, if person makes
intra-state supplies in state Arunachal Pradesh,
Meghalaya, Puducherry, Sikkim, Telangana, Uttarakhand, Manipur, Mizoram,
Nagaland Tripura
[Notification 10/2019]

►   
Having Turnover > Rs.20 Lakh (other than above mentioned persons)

►   
Registered or holding
license under an existing
law

►   
Transferee
or successor of the business of a registered person

►   
Making inter-State taxable supply

►   
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

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

►   
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].

►   
Person
making Supplies of services (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]

►   
Person making supply of goods through e-commerce operator
and having aggregate turnover in the preceding & current FY is below Rs. 20 lakhs (Rs.10
lakhs in special category states) subject to certain
conditions referred in Notification 34/2023

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.

However Aadhaar authentication is not required in case of
persons notified in Notification – 03/2021 & Notification 36/2021

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

◆     
Person paying Tax u/s 10 has not filed return for a Financial Year
beyond 3 months from the due date

◆     
Registered
Person other than person paying tax u/s 10 has not furnished returns for such
continuous period as prescribed

◆     
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.