Registration of gst

Registration procedure under GST, Sec 22,23,24,25 and 29 are covered

1. REGISTRATION PROCEDURE UNDER GST Dr . A. ANIS AKTHAR ASSOCIATE PROFESSOR, DEPARTMENT OF B.COM(CS) & ISM JUSTICE BASHEER AHMED SAYEED COLLEGE FOR WOMEN(AUTONOMOUS), TEYNAMPET, CHENNAI

2. GST REGISTRATION IN INDIA

3. Sections to be Covered Section 22- Persons Liable for Registration Section 23 – Persons Exempt from Registration Section 24 – Compulsory Registration Section 25 – Procedure for Registration Section 29 – Cancellation of Registration

4. Persons Liable for Registration –Sec 22 Every Person shall be liable to register under GST if the total turnover including exempt supplies crosses Rs. 20 lakh and 10 lakh in special category states. Special Category States [Arunachal Pradesh, Assam, Mizoram, Meghalaya, Manipur, Nagaland, Sikkim, Tripura, Uttarakhand, Himachal Pradesh]

5. PERSONS EXEMPT FROM REGISTRATION- SEC 23 PERSONS NOT LIABLE FOR REGISTRATION Agriculturist Notified category of persons Supply of non taxable good or exempted goods

6. Supply exempted exclusively Any person making supply of exempted or non taxable goods or services exclusively, then he shall not liable for registration. Further, exemption shall remain even if the person is supplying inter state supplied. Agriculturist If any person is engaged in agriculture activities, then GST registration shall not be required. Further, exemption shall remain even if the person is supplying inter state supplies. 3. Notified by the government The government may notify the category of taxpayers who do not require the GST registration.

7. COMPULSORY REGISTRATION-SEC 24 Person making any Inter-state supply: * If a person is making any inter-state supply of goods or serviced, then it is mandatory to register under GST. * Inter-state supply means supplying to other state.E.g. From Delhi to Haryana etc and exports as well. Casual taxable person: * Casual taxable person is the person who occasionally undertakes supplies in the state and who has no fixed place of business there has to make compulsory registration. E.g. dealers during trade fair. Contd.

8. Person liable to reverse charge: Suppose a unregistered person falling under reverse charge, then the same person has to take GST registration. Non Resident taxable person Non resident taxable person is the person who occasionally undertakes supplies in India but has no fixed place of business or residence in India. He shall be required to take the GST registration. Electronic commerce operator Electronic commerce operator means the persons who owns, operates or manages digital or electronic platform for ecommerce has to register under GST. E.g. person who is running Flipkart, amazon. Person selling through ecommerce Any person who is making supply through electronic commerce is required to take mandatory registration under GST. E.g. any seller selling through flipkart, amazon etc. Contd.

9. Person liable to deduct TDS Input service distributor Person providing online services from outside India to a person in India Persons who are agent or otherwise who makes taxable supply of goods and services or both on behalf of other taxable persons.

10. Procedure for Registration – Sec 25 Application to be made within 30 days – sec 25(1) * Every person who is liable to be registered under sec 22 or sec 24 shall apply for registration in every such State or Union territory in which he is so liable within 30 days from the date on which he becomes liable for registration. * Casual taxable person or a non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business. Grant of single registration – Sec 25(2) * One registration per state * In same state – different business verticals – granted separate registration for each business vertical * In same state – One vertical business i.e. doing the same business- single registration BUSINESS VERTICAL MEANS : * Dealing with distinguishable component of an enterprise

11. * Engage in the supply of individual goods or services * Which is subject to risk and return * different from those of the business verticals Voluntary registration –Sec 25(3) *A person, though not liable to be registered under sec 22 or sec 24 may get himself registered voluntarily. * And all provisions of this Act, as are applicable to a registered person, shall apply to such person. More than one registration –Sec 25(4) A person who has obtained or is required to obtain more than one registration, whether in one state or Union territory or more than one State or Union territory shall in respect of each such registration, be treated as distinct person. Establishment in different states – Sec 25(5) A person who has obtained or is required to obtain registration in a state or Union territory in respect of an establishment, has an establishment in another state or Union territory, then such establishment shall be treated as establishments of distinct person. PAN shall be mandatory for registration- Sec 25(6) Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 compulsory for registration.

12. Registration of Non-Resident taxable person –Sec 25(7) A non-resident taxable person may be granted registration as per the prescribed document. For e.g. a passport or Tax identification number. Mandatory registration – Sec 25(8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may grant registration in a prescribed manner.( Suo Moto Registration) Unique identity number (UIN)- Sec 25(9) Specialised agency of the UNO, Multilateral Financial Institution, Consulate, Foreign embassy, other notified persons may be granted unique identity number for all purpose under the GST Act and for refund of taxes. Registration certificate and unique identification number to be granted or rejected after verification –Sec (10) Registration certificate to be issued – sec 25(11) Deemed Registration – Sec 25(12) A registration or unique identity number is deemed to be granted after lapse of a specified period if no communication is received .

13. Procedure for making application for registration-Rule 8 Rule 8(1) : Every person who is liable for registration fill in the Form GST REG:01 and declare the following: PAN Mobile Number E-mail address

14. Validation : Rule8(2) the following are verified a. PAN number is validated online by the common portal of Central Board of Direct taxes. b. Mobile Number is verified through OTP sent to the mobile number. c. E-mail address is verified through password sent the e-mail address. Granting of Temporary reference number: Rule 8(3) On successful validation of PAN, mobile number and e-mail temporary reference number (TRN) is granted to the applicant and communicated on the mobile number and e-mail. Submission of application: Rule 8(4) Based on the reference number the applicant can submit application in part B of Form GST REC-01 along with the specified documents at the common portal. [ https://www.gst.gov.in]

15. E-acknowledgement: Rule 8(5) An acknowledgement is issued electronically on receipt of the application in Form GST Reg-02. Temporary reference number for casual taxable person: The casual taxable person who applied for registration is granted a temporary reference number by the common portal for making advance deposit of tax.

16. Procedure for Issuance of Registration Certificate-Rule 10 Grant of Registration certificate: Rule 10(1) Registration certificate is granted in FORM GST REG-06 which clearly shows the following a. Principle place of business b. Additional place of business c. GST identification number with the following characters 1. Two characters for the state code 2. Ten characters for PAN or the TAN ( Tax Deduction and Collection Account Number) 3. Two Characters for the entity code and 4. One Checksum character

17. When application is made with in 30 days: Rule 10(2) Registration becomes effective from the date on which the person becomes liable for registration. When application is not made with in 30 days: Rule 10(3) If application is made after 30 days from the date of becoming liable for registration, the effective date is the date of grant of registration. Digital signature on registration certificate: The Registration Certificate is to be digitally signed by the appropriate officer.

18. Suo Moto Registration- Rule 16 Where a person who is liable to be registered under GST fails to obtain registration, Tax Officials working in enforcement wings of their respective State/Central Tax Department, can initiate the process of generation and allotment of Temporary ID through the Suo Moto registration. Grant of Temporary Registration- Rule 16(1) Effective date of registration- Rule 16(2 )

19. Cancellation of Registration –Sec 29 CANCELLATION OF REGISTRATION –SEC 29 Request by the Tax Payer Tax Officer Legal heirs in case of death Turnover is less than 20 lakhs *** others

20. Questions?? Short Answer Questions: 1. Who are persons liable for registration under GST? 2. Write a note on Aggregate Turnover? 3. Who are the persons exempt from registration under GST? 4. What is Suo Moto Registration? Long Answer: 1. Who are the persons required to do compulsory registration under sec 24? 2. Enumerate the procedure for registration? 3. Explain the procedure applicable for registration? 4. Narrate the provision relating to cancellation of registration under GST.

21. THANK YOU