Taxmann’s GST Made Easy

GST Made Easy provides an Updated, Comprehensive & Simplified Analysis of each provision of the GST Law. The objective behind this book is that the understanding of GST should be as easy as ABC. This book provides answers to all your practical queries on GST.
The Present Publication is the 10th Edition, authored by CA (Dr.) Arpit Haldia & updated till 15th June 2021, with the following noteworthy features:
• [Focus on Analysis of Substantive Provisions of the GST Law] such as supply, time of supply, place of supply, value of supply, input tax credit, etc.
• [Guidance on all Procedural Provisions] relating to registration, composition scheme, returns, liability to pay tax, etc.
• [Coverage of Provisions of the GST Law] such as assessment, demand & recovery, refunds, e-way bill, job work, etc.
The contents of the book are as follows:
• Introduction
• An Overview of GST
• Person Liable to Pay Tax in GST
• Registration in GST
• What is Supply
• Time of Supply of Goods
• Time of Supply of Services
• Value of Supply
• Place of Supply
• Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies
• Job Work
• Invoice, Credit and Debit Notes
• Input Tax Credit
• Payment of Taxes
• Brief about Persons requiring Mandatory Registration
• Composition Levy – For Supplier of Goods and for Persons Engaged in Making Supplies Referred to in Clause (b) of Paragraph 6 of Schedule II
• Returns
• Assessment
• Refund
• Accounts and Records
• E-Way Bill
• Advance Ruling
• Composition Scheme for Services or Mixed Suppliers
• Demand and Recovery
• Penalty
• Rule 86B – Payment of 1% of Output Liability in Cash

3. 4HE

AUTHOR

IS

A

MEMBER

OF

THE

)NSTITUTE

OF

#HARTERED

!CCOUNTANTS

OF

)NDIA

4HE

AUTHOR

IS

ALSO

A

LAW

GRADUATE

4HE

AUTHOR

HAS

DONE

0H$

IN

h#OMPARATIVE

3TUDY

OF

%XISTING

3YSTEM

OF

3ALES

4AX

AND

0ROPOSED

3YSTEM

OF

6ALUE

!DDED

4AXv

4HE

AUTHOR

HAS

ALSO

COMPLETED

$)3!

)#!)

4HE

AUTHOR

HAS

ALSO

CLEARED

&INAL

%XAMINATION

OF

)NSTITUTE

OF

#OST

AND

-ANAGEMENT

!CCOUNTANTS

AND

)NSTITUTE

OF

#OMPANY

3ECRETARIES

OF

)NDIA
4HE

AUTHOR

SECURED

!LL

)NDIA

2ANK

TH

IN

THE

#!

)NTERMEDIATE

%XAMINATION

HELD

IN

THE

-AY



4HE

AUTHOR

HAS

WRITTEN

AND

CONTRIBUTED

EXTENSIVELY

IN

THE

FIELD

OF

INDIRECT

TAXATION

IN

VARIOUS

SEMINARS

AND

LECTURES

I-5
About the Author

4. 0!'%
About the Author I-5
CHAPTER 1
INTRODUCTION 1
CHAPTER 2
AN OVERVIEW TO GST 3
CHAPTER 3
PERSON LIABLE TO PAY TAX IN GST 7
CHAPTER 4
REGISTRATION IN GST 41
CHAPTER 5
WHAT IS SUPPLY 59
CHAPTER 6
TIME OF SUPPLY OF GOODS 105
CHAPTER 7
TIME OF SUPPLY OF SERVICES 116
CHAPTER 8
VALUE OF SUPPLY 127
CHAPTER 9
PLACE OF SUPPLY 142
CHAPTER 10
DETERMINATION OF SUPPLY IN THE COURSE OF
INTER-STATE TRADE OR COMMERCE OR INTRA-
STATE SUPPLIES 175
I-7
Contents

5. CHAPTER 11
JOB WORK 185
CHAPTER 12
INVOICE, CREDIT AND DEBIT NOTES 194
CHAPTER 13
INPUT TAX CREDIT 211
CHAPTER 14
PAYMENT OF TAXES 247
CHAPTER 15
BRIEF ABOUT PERSONS REQUIRING MANDATORY
REGISTRATION 256
CHAPTER 16
COMPOSITION LEVY - FOR SUPPLIER OF GOODS AND FOR
PERSONS ENGAGED IN MAKING SUPPLIES REFERRED
TO IN CLAUSE (b) OF PARAGRAPH 6 OF SCHEDULE II 278
CHAPTER 17
RETURNS 287
CHAPTER 18
ASSESSMENT 301
CHAPTER 19
REFUND 305
CHAPTER 20
ACCOUNTS AND RECORDS 330
CHAPTER 21
E-WAY BILL 336
CHAPTER 22
ADVANCE RULING 363
CHAPTER 23
COMPOSITION SCHEME FOR SERVICES OR MIXED SUPPLIERS 369
CHAPTER 24
DEMAND AND RECOVERY 372
CHAPTER 25
PENALTY 386
CHAPTER 26
RULE 86B - PAYMENT OF 1% OF OUTPUT LIABILITY
IN CASH 393

0!'%
I-8 #/.4%.43

6. PART A
APPLICATION FOR REGISTRATION
Question 54: How many registrations can a person obtain
on a single PAN in each State or a Union territory?
Answer : !

PERSON

CAN

OBTAIN

A

SINGLE

REGISTRATION

IN

EACH

3TATE

OR

A

5NION

TERRITORY

ON

A

SINGLE

0ERMANENT

!CCOUNT

.UMBER
Question 55: Whether a person can obtain multiple registra-
tions on a single PAN in a single State or Union territory?
Answer : Vide #'34

!MENDMENT

!CT



EFFECTIVE

FROM

ST

&EB
RUARY



A

PERSON

HAVING

MULTIPLE

PLACES

OF

BUSINESS

IN

A

3TATE

OR

5NION

4ERRITORY

COULD

BE

GRANTED

SEPARATE

REGISTRATION

ON

A

SINGLE

0!.

FOR

EACH

PLACE

OF

BUSINESS

0REVIOUSLY

A

PERSON

HAD

TO

SATISFY

CONDI-
TION

OF

TWO

BUSINESSES

BEING

BUSINESS

VERTICALS

BEFORE

BEING

GRANTED

SEPARATE

REGISTRATION

BUT

NOW

NO

SUCH

CONDITION

WOULD

BE

REQUIRED

TO

BE

FULFILLED

BY

THE

APPLICANT

AND

HE

MAY

BE

GRANTED

TWO

SEPARATE

REGISTRATIONS

IN

RESPECT

OF

MULTIPLE

PLACES

OF

BUSINESS

ON

A

SINGLE

0!
.

$EFINITION

OF

BUSINESS

VERTICAL

AS

CONTAINED

UNDER

CLAUSE

18

OF

SECTION



OF

#'34

!CT



HAS

BEEN

OMITTED

BY

#'34

!MENDMENT

!CT



EF
FECTIVE

ST

&EBRUARY


Question 56: Whether separate registrations of person having
same PAN in same State/Union territory or different States/
Union territories would be treated as distinct persons under
GST?
Answer : 9ES

!

PERSON

WHO

HAS

OBTAINED

OR

IS

REQUIRED

TO

OBTAIN

MORE

THAN

ONE

REGISTRATION

IN

ONE

3TATE

OR

5NION

TERRITORY

OR

MORE

THAN

ONE

3TATE

OR

5NION

TERRITORIES

UNDER

THE

SAME

0!.

WOULD

BE

TREATED

AS

DISTINCTSEPARATE

PERSONS

UNDER

'34
Registration in GST
CHAPTER
4

41

7. Question 57: What would be the treatment of supply of
goods or services or both between person having separate
registrations under common PAN in the same State/Union
territory or different States/Union territories?
Answer : !LL

THESE

BUSINESSES

REGISTERED

SEPARATELY

WHETHER

IN

SAME

3TATE

OR

5NION

TERRITORY

OR

DIFFERENT

3TATES

OR

5NION

TERRITORIES

WOULD

BE


TREATED

AS

DISTINCTSEPARATE

PERSONS

UNDER

'34

AND

WOULD

HAVE

TO

CHARGE

TAX

ON

THE

SUPPLY

OF

GOODS

OR

SERVICES

OR

BOTH

AMONGST

THEM-
SELVES

IN

THE

SAME

MANNER

AS

TAX

IS

CHARGED

BY

THEM

ON

SUPPLY

OF

GOODS

OR

SERVICES

OR

BOTH

TO

A

THIRD

PERSON
Question 58: Whether a person can get himself registered
under the Act without having a Permanent Account Number?
Answer : !

PERSON

SHOULD

MANDATORILY

HAVE

0ERMANENT

!CCOUNT

.UMBER

ISSUED

UNDER

THE

)NCOME

4AX

!CT

IN

ORDER

TO

BE

ELIGIBLE

FOR

GRANT

OF

REGISTRATION
Question 59: Is there any exception for a person being
registered under the Act without having a Permanent Account
Number?
Answer : &OLLOWING

PERSONS

WOULD

NOT

BE

REQUIRED

TO

HAVE

A

0ERMANENT

!CCOUNT

.UMBER

FOR

BEING

REGISTERED

UNDER

THE

!CT

a

.ONRESIDENT

TAXABLE

PERSON

b !

PERSONS

REQUIRED

TO

DEDUCT

TAX

UNDER

SECTION



OF

THE

#'34

!CT
4HEY

WOULD

HAVE

TO

SUBMIT

SUCH

OTHER

DOCUMENT

AS

MAY

BE

PRESCRIBED

UNDER

THE

!CT
Question 60: What is a Unique Identity Number in GST?
Answer : 5NIQUE

)DENTITY

.UMBER

IN

'34

WOULD

BE

GRANTED

TO

AGEN-
CIES

LIKE

SPECIALIZED

AGENCIES

OF

5NITED

.ATION

/RGANIZATION

#ONSULATE

OR

%MBASSY

OF

FOREIGN

COUNTRIES

ETC

OR

ANY

OTHER

PERSON

OR

CLASS

OF

PERSONS

AS

MAY

BE

NOTIlED

BY

THE

#OMMISSIONER
Question 61: What would be the time limit for submission of
application for registration?
Answer : !N

APPLICATION

FOR

REGISTRATION

HAS

TO

BE

SUBMITTED

WITHIN

THIRTY

DAYS

FROM

THE

DATE

ON

WHICH

THE

PERSON

BECOMES

LIABLE

TO

REGISTRATION
42
2%')342!4)/.

).

'34

8. Question 62: Is there any different time limit for submission
of application for registration for Casual Taxable Person and
Non-resident Taxable Person?
Answer : 9ES

A

PERSON

WHO

IS

A

NONRESIDENT

TAXABLE

PERSON

OR

CASUAL

TAXABLE

PERSON

SHALL

APPLY

FOR

REGISTRATION

AT

LEAST

lVE

DAYS

PRIOR

TO

THE

DATE

OF

COMMENCEMENT

OF

BUSINESS
Question 63: What would be the consequences of submis-
sion of application of registration beyond the period of thirty
days from the date on which the person becomes liable for
registration or otherwise?
Answer : (E

WILL

NOT

BE

ALLOWED

BENElT

OF

)NPUT

4AX

#REDIT

IN

RESPECT

OF

INPUTS

HELD

IN

STOCK

AND

INPUTS

CONTAINED

IN

SEMIlNISHED

OR

lNISHED

GOODS

HELD

IN

STOCK

AS

ON

THE

DATE

WHEN

HE

BECAME

LIABLE

FOR

REGISTRATION
4HE

!CT

ONLY

PROVIDES

FOR

THE

ALLOWABILITY

OF

)NPUT

4AX

#REDIT

IN

RESPECT

OF

INPUTS

HELD

IN

STOCK

AND

INPUTS

CONTAINED

IN

SEMIlNISHED

OR

lNISHED

GOODS

HELD

IN

STOCK

FOR

PERSON

APPLYING

FOR

REGISTRATION

WITHIN

THIRTY

DAYS

FROM

THE

DATE

ON

WHICH

HE

BECOMES

LIABLE

FOR

REGISTRATION

OR

PERSON

APPLYING

FOR

VOLUNTARY

REGISTRATION
Question 64: Whether any approval/rejection of registration
under one Act say CGST Act shall be deemed to be approval/
rejection of registration under other Acts say SGST Act?
Answer : 9ES

ANY

APPROVALREJECTION

OF

REGISTRATION

UNDER

ONE

!CT

SAY

#'34

!CT

SHALL

BE

DEEMED

TO

BE

APPROVALREJECTION

UNDER

OTHER

!CTS

SAY

3'34

!CT

AND

vice versa
Question 65: What would be the format of Goods and Services
,GHQWL¿FDWLRQ1XPEHUWREHDVVLJQHGWRDUHJLVWHUHGSHUVRQ"
Answer : 'OODS

AND

3ERVICES

4AX

)DENTIlCATION

.UMBER

WOULD

BE

OF



#HARACTERS

AND

SUCH

CHARACTERS

WOULD

BE

ASSIGNED

IN

FOLLOWING

FORMAT

a

4WO

CHARACTERS

FOR

THE

3TATE

#ODE

b

4EN

CHARACTERS

FOR

THE

0!.

OR

THE

4AX

$EDUCTION

AND

#OLLECTION

!CCOUNT

.UMBER

c

4WO

CHARACTERS

FOR

THE

ENTITY

#ODE

AND

d

/NE

CHECKSUM

CHARACTER

2%')342!4)/.

).

'34

43

9. Question 66 : What would be the effective date of registration
for a person applying for new registration?
Answer : 4HE

ANSWER

TO

THE

ABOVE

QUESTION

CAN

BE

DIVIDED

INTO

TWO

SEPARATE

CATEGORIES

a

!PPLICATION

FOR

REGISTRATION

HAS

BEEN

SUBMITTED

WITHIN

THIRTY

DAYS

FROM

THE

DATE

ON

WHICH

THE

PERSON

BECOMES

LIABLE

FOR

REGISTRATION

4HE

REGISTRATION

SHALL

BE

EFFECTIVE

FROM

THE

DATE

ON

WHICH

THE

PERSON

BECOMES

LIABLE

FOR

REGISTRATION

b

!PPLICATION

FOR

REGISTRATION

HAS

BEEN

SUBMITTED

AFTER

THIRTY

DAYS

FROM

THE

DATE

ON

WHICH

THE

PERSON

BECOMES

LIABLE

FOR

REGISTRATION

7HERE

AN

APPLICATION

FOR

REGISTRATION

HAS

BEEN

SUBMITTED

BY

THE

APPLICANT

AFTER

THIRTY

DAYS

FROM

THE

DATE

OF

BEING

LIABLE

TO

REGISTRATION

THE

EFFECTIVE

DATE

OF

REGISTRATION

SHALL

BE

THE

DATE

OF

GRANT

OF

REGISTRATION
Question 67: What is the time limit after expiry of which a
person who has applied for registration shall be deemed to
have been granted registration?
Answer : !S

PER

THE

PROVISIONS

OF

2ULE



OF

#'34

2ULES



IT

HAS

BEEN

PROVIDED

THAT

APPLICATION

FOR

REGISTRATION

MADE

BY

THE

TAXABLE

PERSON

SHALL

BE

EXAMINED

AND

IF

THE

SAME

IS

FOUND

TO

BE

IN

ORDER

REG-
ISTRATION

HAS

TO

BE

GRANTED

TO

THE

APPLICANT

WITHIN

A

PERIOD

OF

seven

WORKING

DAYS

FROM

THE

DATE

OF

SUBMISSION

OF

THE

APPLICATION
(OWEVER

PROVISO

TO

SUBRULE



OF

2ULE



OF

#'34

2ULES

PROVIDE

THAT

REGISTRATION

IS

REQUIRED

TO

BE

GRANTED

WITHIN

A

PERIOD

OF

THIRTY

DAYS

AFTER

PHYSICAL

VERIFICATION

OF

THE

PLACE

OF

BUSINESS

IN

THE

PRESENCE

OF

THE

SAID

PERSON

IN

THE

MANNER

PROVIDED

UNDER

RULE



AND

VERIFICATION

OF

SUCH

DOCUMENTS

AS

THE

PROPER

OFFICER

MAY

DEEM

FIT

WHEREINˆ

a

A

PERSON

OTHER

THAN

A

PERSON

NOTIlED

UNDER

SUBSECTION

$

OF

SECTION



FAILS

TO

UNDERGO

AUTHENTICATION

OF

!ADHAAR

NUMBER

AS

SPECIlED

IN

SUBRULE

!

OF

RULE



OR

DOES

NOT

OPT

FOR

AUTHENTICATION

OF

!ADHAAR

NUMBER

OR

b

THE

PROPER

OFlCER

WITH

THE

APPROVAL

OF

AN

OFlCER

AUTHORISED

BY

THE

#OMMISSIONER

NOT

BELOW

THE

RANK

OF

!SSISTANT

#OMMISSIONER

DEEMS

IT

lT

TO

CARRY

OUT

PHYSICAL

VERIlCATION

OF

PLACES

OF

BUSINESS
4HE

APPLICATION

FOR

GRANT

OF

REGISTRATION

SHALL

BE

DEEMED

TO

HAVE

BEEN

APPROVED

IF

THE

PROPER

OFFICER

FAILS

TO

TAKE

ANY

ACTIONˆ
44
2%')342!4)/.

).

'34

10. a

WITHIN

A

PERIOD

OF

SEVEN

WORKING

DAYS

FROM

THE

DATE

OF

SUBMISSION

OF

THE

APPLICATION

IN

CASES

WHERE

THE

PERSON

IS

NOT

COVERED

UNDER

PROVISO

TO

SUBRULE



OR

b

WITHIN

A

PERIOD

OF

THIRTY

DAYS

FROM

THE

DATE

OF

SUBMISSION

OF

THE

APPLICATION

IN

CASES

WHERE

A

PERSON

IS

COVERED

UNDER

PROVISO

TO

SUBRULE



OR

c

WITHIN

A

PERIOD

OF

SEVEN

WORKING

DAYS

FROM

THE

DATE

OF

THE

RECEIPT

OF

THE

CLARIFICATION

INFORMATION

OR

DOCUMENTS

FURNISHED

BY

THE

APPLICANT

UNDER

SUBRULE


Question 68: What would be the relevant document to be
submitted by a person liable to be registered under the Act
on being a person liable to deduct tax under section 51 of
the CGST Act?
Answer : !

PERSON

WHO

IS

REQUIRED

TO

OBTAIN

REGISTRATION

UNDER

#'34

!CT

AND

IS

REQUIRED

TO

DEDUCT

TAX

UNDER

SECTION



OF

THE

#'34

!CT

MAY

PROVIDE

Tax Deduction and Collection Account Number

IN

LIEU

OF

Permanent Account Number ISSUED

UNDER

)NCOMETAX

!CT



IN

ORDER

TO

BE

ELIGIBLE

FOR

GRANT

OF

REGISTRATION
Question 69: What would be the relevant document to be
submitted by a person liable to be registered under the Act
being a Non-Resident Taxable Person?
Answer : !

PERSON

WHO

IS

REQUIRED

TO

OBTAIN

REGISTRATION

UNDER

#'34

!CT

AS

A

.ON2ESIDENT

TAXABLE

PERSON

WOULD

BE

REQUIRED

TO

SUBMIT

A

COPY

OF

VALID

PASSPORT

ALONG

WITH

THE

APPLICATION

FOR

REGISTRATION

AND

THE

APPLICATION

FOR

REGISTRATION

MADE

BY

A

NONRESIDENT

TAXABLE

PER-
SON

SHALL

BE

SIGNED

BY

HIS

AUTHORIZED

SIGNATORY

WHO

SHALL

BE

A

PERSON

RESIDENT

IN

)NDIA

HAVING

A

VALID

0!.
Question 70: What is the time period for validity of regis-
tration granted to Non-Resident taxable person or casual
taxable person?
Answer : #ASUAL

4AXABLE

0ERSON

AND

.ON2ESIDENT

4AXABLE

PERSON

WILL

HAVE

REGISTRATION

VALID

FOR

A

PERIOD

SPECIlED

IN

THE

APPLICATION

FOR

REGISTRATION

OR

FOR

A

MAXIMUM

PERIOD

OF

NINETY

DAYS

EFFECTIVE

FROM

THE

DATE

OF

REGISTRATION

WHICHEVER

IS

EARLIER
4HIS

PERIOD

CAN

BE

FURTHER

EXTENDED

FOR

A

PERIOD

NOT

EXCEEDING

NINETY

DAYS

ON

THE

APPLICATION

OF

THE

TAXABLE

PERSON

)N

NO

CASE

PERIOD

OF

REGISTRATION

SHOULD

EXCEED



DAYS

2%')342!4)/.

).

'34

45

11. Question 71: As per the provisions of Section 27 of CGST Act,
2017: Maximum time period for which registration granted
to a casual taxable person is valid for 180 days. Supposedly,
a casual taxable person takes a registration in a state for
participating in an exhibition and exhibition extends beyond
a period of 180 days. Whether he can extend the validity of
registration beyond 180 days.
Answer : #"%#

#IRCULAR

.O



DATED

TH

/CTOBER



HAS

CLARIFIED

IN

CASE

OF

LONG

RUNNING

EXHIBITIONS

FOR

A

PERIOD

MORE

THAN



DAYS

THE

TAXABLE

PERSON

CANNOT

BE

TREATED

AS

A

#40

AND

THUS

SUCH

PERSON

WOULD

BE

REQUIRED

TO

OBTAIN

REGISTRATION

AS

A

NORMAL

TAXABLE

PERSON
Question 72: If a person participating in an exhibition applies
for normal registration, what would be the proof of address
he would be required to upload with registration application.
Answer : #"%#

#IRCULAR

.O



DATED

TH

/CTOBER



HAS

CLARIFIED

THAT

WHILE

APPLYING

FOR

NORMAL

REGISTRATION

SAID

PERSON

SHOULD

UPLOAD

A

COPY

OF

THE

ALLOTMENT

LETTER

GRANTING

HIM

PERMISSION

TO

USE

THE

PREMISES

FOR

THE

EXHIBITION

AND

ALLOTMENT

LETTERCONSENT

LETTER

SHALL

BE

TREATED

AS

THE

PROPER

DOCUMENT

AS

A

PROOF

FOR

HIS

PLACE

OF

BUSINESS
Question 73: If a person has multiple business places in a
State. Whether he can register them separately?
Answer : Vide #'34

!MENDMENT

!CT



EFFECTIVE

FROM

ST

&EB-
RUARY



A

PERSON

HAVING

MULTIPLE

PLACES

OF

BUSINESS

IN

A

3TATE

OR

5NION

4ERRITORY

COULD

BE

GRANTED

SEPARATE

REGISTRATION

FOR

EACH

SUCH

PLACE

OF

BUSINESS

0REVIOUSLY

A

PERSON

HAD

TO

SATISFY

THE

CONDI-
TION

OF

TWO

BUSINESSES

BEING

BUSINESS

VERTICALS

BEFORE

BEING

GRANTED

SEPARATE

REGISTRATION

BUT

NOW

NO

SUCH

CONDITION

WOULD

BE

REQUIRED

TO

BE

FULFILLED

BY

THE

APPLICANT

AND

HE

MAY

BE

GRANTED

TWO

SEPARATE

REGISTRATIONS

IN

RESPECT

OF

MULTIPLE

PLACES

OF

BUSINESS

$EFINITION

OF

BUSINESS

VERTICAL

AS

CONTAINED

UNDER

CLAUSE

18

OF

SECTION



OF

#'34

!CT



HAS

BEEN

OMITTED

BY

#'34

!MENDMENT

!CT



EFFECTIVE

FROM

ST

&EBRUARY


46
2%')342!4)/.

).

'34

12. Question 74: Whether furnishing details Bank Account is
Mandatory for a registered person?
Answer: 9ES

VIDE

INSERTION

OF

2ULE

!

OF

#'34

2ULES



IT

HAS

BEEN

MADE

MANDATORY

THAT

AFTER

CERTIlCATE

OF

REGISTRATION

IN

&/2-

'34

2%'

HAS

BEEN

MADE

AVAILABLE

AND

'34).

HAS

BEEN

ASSIGNED

TO

THE

TAXPAYER

HE

HAS

TO

FURNISH

INFORMATION

WITH

RESPECT

TO

DETAILS

OF

BANK

ACCOUNT

OR

ANY

OTHER

INFORMATION

AS

MAY

BE

REQUIRED

ON

THE

COMMON

PORTAL

IN

ORDER

TO

COMPLY

WITH

ANY

OTHER

PROVISION

4HIS

INFORMATION

IS

NOT

REQUIRED

TO

BE

SUBMITTED

BY

THOSE

REGISTERED

PERSONS

WHO

HAVE

BEEN

GRANTED

REGISTRATION

UNDER

RULE



OR

AS

THE

CASE

MAY

BE

RULE



OF

#'34

2ULES


2EGISTERED

PERSON

SHALL

SUBMIT

THE

DETAILS

AS

SOON

AS

MAY

BE

BUT

NOT

LATER

THAN

FORTYlVE

DAYS

FROM

THE

DATE

OF

GRANT

OF

REGISTRATION

OR

THE

DATE

ON

WHICH

THE

RETURN

REQUIRED

UNDER

SECTION



IS

DUE

TO

BE

FURNISHED

WHICHEVER

IS

EARLIER
&URTHER

2ULE



HAS

ALSO

BEEN

AMENDED

TO

PROVIDE

THAT

IN

CASE

ABOVE

INFORMATION

ARE

NOT

SUBMITTED

BY

THE

REGISTERED

PERSONS

AS

REQUIRED

ABOVE

REGISTRATION

GRANTED

TO

THE

REGISTERED

PERSON

SHALL

BE

LIABLE

TO

BE

CANCELLED

PART B
AMENDMENT TO PARTICULARS
OF REGISTRATION CERTIFICATE
Question 75: What is time limit within which every registered
person is required to inform about any changes in the infor-
mation furnished at the time of registration or subsequently?
Answer : %VERY

REGISTERED

PERSON

IS

REQUIRED

TO

INFORM

ABOUT

ANY

CHANGES

IN

THE

INFORMATION

FURNISHED

AT

THE

TIME

OF

REGISTRATION

OR

SUBSEQUENTLY

WITHIN

lFTEEN

DAYS

OF

SUCH

CHANGE
Question 76: Which change to the information furnished at
the time of registration or subsequently would have to be
DSSURYHGE\WKHSURSHURI¿FHU"
Answer : &OLLOWING

CHANGES

IN

THE

INFORMATION

FURNISHED

AT

THE

TIME

OF

REGISTRATION

OR

SUBSEQUENTLY

WOULD

HAVE

TO

BE

APPROVED

BY

THE

PROPER

OFlCER

i

,EGAL

NAME

OF

BUSINESS

2%')342!4)/.

).

'34

47

13. ii

!DDRESS

OF

THE

PRINCIPAL

PLACE

OF

BUSINESS

OR

ANY

ADDITIONAL

PLACE

OF

BUSINESS

OR

iii

!DDITION

DELETION

OR

RETIREMENT

OF

PARTNERS

OR

DIRECTORS

+ARTA

-ANAGING

#OMMITTEE

"OARD

OF

4RUSTEES

#HIEF

%XECUTIVE

/FlCER

OR

EQUIVALENT

RESPONSIBLE

FOR

DAYTODAY

AFFAIRS

OF

THE

BUSINESS
Question 77: Whether changes other than the ones men-
tioned above would be approved suo motu without the
DSSURYDORIWKHSURSHURI¿FHU"
Answer : 9ES

IF

THE

CHANGE

RELATES

TO

ANY

PARTICULARS

OTHER

THAN

THOSE

SPECIlED

ABOVE

IN

Question 76

THEN

CERTIlCATE

OF

REGISTRATION

SHALL

STAND

AMENDED

UPON

SUBMISSION

OF

THE

APPLICATION
(OWEVER

IF

THERE

IS

ANY

CHANGE

IN

THE

MOBILE

NUMBER

OR

EMAIL

ADDRESS

OF

THE

AUTHORISED

SIGNATORY

SUBMITTED

AS

AMENDED

FROM

TIME

TO

TIME

IT

SHALL

BE

CARRIED

OUT

ONLY

AFTER

ONLINE

VERIlCATION

THROUGH

THE

#OMMON

0ORTAL
Question 78: A person has multiple registrations in same
State/Union Territory or in Multiple States/Union Territory
on same Permanent Account Number. Which amendments
FDUULHGRXWLQRQHUHJLVWUDWLRQFHUWL¿FDWHZRXOGEHDSSOLFD-
EOHIRUDOOUHJLVWUDWLRQFHUWL¿FDWHV"
Answer : 4HE

CHANGE

RELATING

TO

i

LEGAL

NAME

OF

BUSINESS

ii

ADDITION

DELETION

OR

RETIREMENT

OF

PARTNERS

OR

DIRECTORS

+ARTA

-ANAGING

#OMMITTEE

"OARD

OF

4RUSTEES

#HIEF

%XECUTIVE

/FlCER

OR

EQUIVALENT

RESPONSIBLE

FOR

THE

DAY

TO

DAY

AFFAIRS

OF

THE

BUSINESS
IN

ANY

3TATE

OR

5NION

TERRITORY

SHALL

BE

APPLICABLE

FOR

ALL

REGISTRATIONS

OF

THE

REGISTERED

PERSON

OBTAINED

UNDER

THE

PROVISIONS

OF

THIS

#HAPTER

ON

THE

SAME

0ERMANENT

!CCOUNT

.UMBER
Question 79: Whether a person would require a new registra-
tion wherein due to change in constitution of business, Per-
manent Account Number of registered person is changed?
Answer :

7HERE

A

CHANGE

IN

THE

CONSTITUTION

OF

ANY

BUSINESS

RESULTS

IN

THE

CHANGE

OF

THE

0ERMANENT

!CCOUNT

.UMBER

OF

A

REGISTERED

PERSON

THE

SAID

PERSON

SHALL

APPLY

FOR

FRESH

REGISTRATION
48
2%')342!4)/.

).

'34

14. Question 80: What is the time period, after the expiry of which
amendment requested by the taxable person are deemed to
be approved suo motu.
Answer :

)F

THE

PROPER

OFFICER

FAILS

TO

TAKE

ACTIONˆ

a

WITHIN

A

PERIOD

OF

lFTEEN

WORKING

DAYS

FROM

THE

DATE

OF

SUBMISSION

OF

THE

APPLICATION

OR

b

WITHIN

A

PERIOD

OF

SEVEN

WORKING

DAYS

FROM

THE

DATE

OF

THE

RECEIPT

OF

THE

REPLY

TO

THE

NOTICE

TO

SHOW

CAUSE
THE

CERTIFICATE

OF

REGISTRATION

SHALL

STAND

AMENDED

TO

THE

EXTENT

AP-
PLIED

FOR

AND

THE

AMENDED

CERTIFICATE

SHALL

BE

MADE

AVAILABLE

TO

THE

REGISTERED

PERSON

ON

THE

COMMON

PORTAL
PART C
CANCELLATION OF REGISTRATION
Question 81: What is the time period within which an appli-
cation for cancellation for registration has to be submitted?
Answer : !S

PER

PROVISION

OF

2ULE



OF

#'34

2ULES



A

PERSON

HAS

TO

APPLY

FOR

CANCELLATION

OF

REGISTRATION

WITHIN

THIRTY

DAYS

OF

THE

OCCURRENCE

OF

EVENT

WARRANTING

CANCELLATION

AND

WITHIN

THIRTY

DAYS

FROM

THE

SUBMISSION

OF

APPLICATION

FOR

CANCELLATION

OF

REGISTRATION

APPROPRIATE

ACTION

HAS

TO

BE

TAKEN

BY

THE

PROPER

OFFICER
Vide

#'34

!MENDMENT

!CT



EFFECTIVE

FROM

ST

&EBRUARY



ONCE

AN

APPLICATION

FOR

CANCELLATION

OF

REGISTRATION

HAS

BEEN

SUBMIT-
TED

DURING

PENDENCY

OF

PROCEEDINGS

RELATING

TO

CANCELLATION

OF

REGIS-
TRATION

FILED

BY

REGISTERED

PERSON

REGISTRATION

MAY

BE

SUSPENDED

FOR

SUCH

PERIOD

AND

IN

SUCH

MANNER

AS

MAY

BE

PRESCRIBED

&URTHER

SUCH

REGISTRATION

MAY

BE

SUSPENDED

BY

THE

PROPER

OFFICER

DURING

PENDENCY

OF

PROCEEDINGS

RELATING

TO

CANCELLATION

OF

REGISTRATION

FOR

SUCH

PERIOD

AND

IN

SUCH

MANNER

AS

MAY

BE

PRESCRIBED

4HIS

AMENDMENT

WOULD

PROVIDE

RELIEF

TO

THE

PERSONS

WHO

HAVE

FILED

APPLICATION

FOR

CANCELLATION

BUT

THE

APPLICATION

IS

YET

TO

BE

APPROVED

BY

THE

OFFICER
Question 82: What would be the consequences, if an appli-
FDWLRQIRUFDQFHOODWLRQRIUHJLVWUDWLRQLV¿OHGDIWHUWKHH[SLU\
of 30 days deadline?
Answer : #"%#

HAS

VIDE

#IRCULAR

.O

'34

DATED

TH


/CTOBER



CLARIFIED

THAT

Rule 20 of CGST Rules provides that tax-
payer applying for cancellation of registration shall submit the appli-

2%')342!4)/.

).

'34

49

15. cation in FORM GST REG-16 on the common portal within a period
of 30 days of the occurrence of the event warranting the cancellation.
It might be difficult in some cases to exactly identify or pinpoint the
day on which such an event occurs. For instance, a business may be
transferred/disposed over a period of time in a piece meal fashion.
In such cases, the 30-day deadline may be liberally interpreted and
the taxpayers application for cancellation of registration may not be
rejected because of the possible violation of the deadline.
4HEREFORE

IT

HAS

BEEN

ADVISED

THAT

THE



DAYS

DEADLINE

MAY

BE

LIB-
ERALLY

INTERPRETED
Question 83: What are the particulars and conditions to be
VDWLV¿HGE\DUHJLVWHUHGSHUVRQZKLOH¿OLQJDQDSSOLFDWLRQ
for cancellation of registration under the Act?
Answer : 4HE

REGISTERED

PERSON

HAS

TO

SUBMIT

AN

APPLICATION

ELEC-
TRONICALLY

FOR

CANCELLATION

OF

REGISTRATION

CONTAINING

FOLLOWING

DETAILS

a

)NPUTS

HELD

IN

STOCK

OR

INPUTS

CONTAINED

IN

SEMIlNISHED

OR

lNISHED

GOODS

HELD

IN

STOCK

AND

CAPITAL

GOODS

ON

THE

DATE

FROM

WHICH

CANCELLATION

OF

REGISTRATION

IS

SOUGHT

b

4AX

DUE

TO

BE

PAID

ON

)NPUTS

HELD

IN

STOCK

OR

INPUTS

CONTAINED

IN

SEMIlNISHED

OR

lNISHED

GOODS

HELD

IN

STOCK

AND

ON

CAPITAL

GOODS

c

$ETAILS

OF

THE

PAYMENT

IF

ANY

MADE

AGAINST

SUCH

LIABILITY

d

2ELEVANT

DOCUMENTS

IN

SUPPORT

OF

THE

APPLICATION

FOR

CANCELLATION

OF

REGISTRATION
Question 84: In case of death of the registered person, who
FDQ¿OHDSSOLFDWLRQIRUFDQFHOODWLRQRIUHJLVWUDWLRQ"
Answer : ,EGAL

HEIR

OF

THE

REGISTERED

PERSON

CAN

lLE

AN

APPLICATION

FOR

CANCELLATION

OF

REGISTRATION
4XHVWLRQ:KDWDUHWKHVLWXDWLRQVZKHUHLQSURSHURI¿FHU
FDQFDQFHOWKHUHJLVWUDWLRQRQDQDSSOLFDWLRQ¿OHGE\UHJLVWHUHG
person?
Answer : 2EGISTRATION

MAY

BE

CANCELLED

BY

PROPER

OFlCER

ON

AN

APPLI-
CATION

lLED

BY

THE

REGISTERED

PERSON

IN

FOLLOWING

SCENARIOS

a

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

OR

b

THERE

IS

ANY

CHANGE

IN

THE

CONSTITUTION

OF

THE

BUSINESS

OR
50
2%')342!4)/.

).

'34