Ans. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business:
• Legally recognized as supplier of goods or services.
• Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
• Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.
Ans. No. A person without GST registration can neither collect GST from his customers nor claim any input tax credit of GST paid by him.
Ans. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be date of his liability for registration.
Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.
In case of suomoto registration, i.e. taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.
Ans. Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get himself registered. However, certain categories of persons mentioned in Schedule III of MGL are liable to be registered irrespective of this threshold.
An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. (As per section 9 (1))
Ans. As per section 2 (6) of the MGL, aggregate turnover includes the aggregate value of:
(i) all taxable and non-taxable supplies,
(ii) exempt supplies, and
(iii) exports of goods and/or service of a person having the same PAN.
The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act and the IGST Act.
Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.
Ans. As per paragraph 5 in Schedule III of MGL, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
a) persons making any inter-State taxable supply;
b) casual taxable persons;
c) persons who are required to pay tax under reverse charge;
d) non-resident taxable persons;
e) persons who are required to deduct tax under section 37;
f) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
g) input service distributor;
h) persons who supply goods and/or services, other than branded services, through electronic commerce operator;
i) every electronic commerce operator;
j) an aggregator who supplies services under his brand name or his trade name; and
k) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
Ans. Any person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed.
Ans. No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 19 of Model GST Law.
Ans. Yes. In terms of Sub-Section (2) of Section 19, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.
Ans. Yes. In terms of Sub-section (3) of Section 19, a person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
Ans. Yes. Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration under Section 19 of the Model GST Law.
However as per section 19 (4A) of MGL, PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.
Ans. Yes. In terms of sub-section (5) of Section 19, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under the MGL, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.
Ans. Yes. In terms of sub-section 7 of MGL, the proper officer can reject an application for registration after due verification. However, it is also provided in sub-section 8 of Section 19, the proper officer shall not reject the application for registration or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard.
Ans. Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.
Ans. All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid by them and for any other purpose as may be prescribed in the GST Rules.
Ans. The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.
Ans. A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.
Ans. Casual Taxable Person has been defined in Section 2 (21) of MGL. It means a person who occasionally undertakes transactions in a taxable territory where he has no fixed place of business.
Ans. A taxable person residing outside India and coming to India to occasionally undertake transaction in the country but has no fixed place of business in India is a non-resident taxable person in terms of Section 2 (69) of the MGL.
Ans. The certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period of ninety days from the effective date of registration. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days.
Ans. Yes. While a normal taxable person does not have to
make any deposit of money to obtain registration, a casual
taxable person or a non-resident taxable person shall, at
the time of submission of application for registration under
sub-section (1) of section 19, make an advance deposit of
tax in an amount equivalent to the estimated tax liability
of such person for the period for which the registration is
sought. If registration is to be extended beyond the initial
period of ninety days, an advance additional amount of tax
equivalent to the estimated tax liability is to be deposited
for the period for which the extension beyond ninety days
is being sought.
Ans. Yes. In terms of Section 20, the proper officer may,
on the basis of such information furnished either by the
registrant or as ascertained by him, approve or reject
amendments in the registration particulars in the manner
and within such period as may be prescribed. It is to be
noted that permission of the proper officer for making
amendments will be required for only certain core fields
of information, whereas for the other fields, the registrant
can himself carry out the amendments.
Ans. Yes. Any Registration granted under this Act may
be cancelled by the Proper Officer, in circumstances
mentioned in Section 21 of the MGL. The proper officer
may, either on his own motion or on an application filed,
in the prescribed manner, by the registered taxable person
or by his legal heirs, in case of death of such person, cancel
the registration, in such manner and within such period as
may be prescribed.
Ans. Yes. The cancellation of registration under one Act
(say CGST Act) shall be deemed to be a cancellation of
registration under the other Act (i.e. SGST Act). (Section 21 (6))
Ans. Yes, in certain circumstances specified under section
21(2) of MGL, the proper officer can cancel the registration
on his own. Such circumstances include not filing return
for a continuous period of six months (for a normal taxable
person) or three months (for a compounding taxpayer),
and not commencing business within six months from
the date of registration. However, before cancelling the
registration, the proper officer has to follow the principles
of natural justice. (Section 21 (4))
Ans. In such cases, the registration may be cancelled
with retrospective effect by the proper officer. Section 21(3).
Ans. No. However the taxpayer has the option to register
such separate business verticals independently in terms of
Section 19(2) of MGL.
Ans. ISD stands for Input Service Distributor and has
been defined under Section 2 (56) of MGL. It is basically
an office meant to receive tax invoices towards receipt of
input services and further distribute the credit to supplier
Ans. Yes. The ISD registration is for one office of
the taxpayer which will be different from the normal
Ans. Yes. Different offices of a taxpayer can apply for ISD
Ans. The transferee or the successor shall be liable to be
registered with effect from such transfer or succession and he
will have to obtain a fresh registration with effect from such
date. (Schedule III of MGL).
Ans. No. GSTN shall migrate all such assessees/dealers
to the GSTN network and shall issue GSTIN number and
password. They will be asked to submit all requisite
documents and information required for registration in a
prescribed period of time. Failure to do so will result in
cancellation of GSTIN number.
The service tax assessees having centralized registration
will have to apply afresh in the respective states wherever
they have their businesses.
Ans. No. Section 43A of MGL does not prescribe any such condition.
Ans. Yes. But only in cases where the job worker is
registered or the principal declares the place of business of
the job worker as his additional place of business
Ans. Yes. The principal place of business and place of
business have been separately defined under section 2(78)
& 2(75) of MGL respectively. The taxpayer will have to
declare the principal place of business as well as the details
of additional places of business in the registration form.
Ans. In order to cater to the needs of taxpayers who are not IT savvy, following facilities shall be made available:-
Tax Return Preparer (TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctnessof information contained in the forms prepared by the TRP will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information.
Facilitation Centre (FC): shall be responsible for the digitization and / or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.
Ans. Taxpayers would have the option to sign the
submitted application using valid digital signatures (if
the applicant is required to obtain DSC under any other
prevalent law then he will have to submit his registration
application using the same). For those who do not have a
digital signature, alternative mechanisms will be provided
in the GST Rules on Registration.
Ans. If the information and the uploaded documents
are found in order, the State and the Central authorities
shall approve the application and communicate the
approval to the common portal within three common
working days. The portal will then automatically
generate the Registration Certificate. In case no
deficiency is communicated to the applicant by both
the tax authorities within three common working days,
the registration shall be deemed to have been granted
[section 19(9) of MGL] and the portal will automatically
generate the Registration Certificate.
Ans. If during the process of verification, one of the tax
authorities raises some query or notices some error, the
same shall be communicated to the applicant and to the
other tax authority through the GST Common Portal within
3 common working days. The applicant will reply to the
query / rectify the error / answer the query within a period
informed by the concerned tax authorities (Normally this
period would be seven days).
On receipt of additional document or clarification, the
relevant tax authority will respond within seven common
Ans. In case registration is refused, the applicant will be
informed about the reasons for such refusal through a
speaking order. The applicant shall have the right to appeal
against the decision of the Authority. As per sub-section
(10) of section 19 of MGL, any rejection of application for
registration by one authority (i.e. under the CGST Act /SGST Act)
shall be deemed to be a rejection of application for
registration by the other tax authority (i.e. under the
SGST Act / CGST Act).
Ans. The applicant shall be informed of the fact of grant or
rejection of his registration application through an e-mail
and SMS by the GST common portal. Jurisdictional details
would be intimated to the applicant at this stage.
Ans. In case registration is granted, applicant can
download the Registration Certificate from the GST
common portal. ]