Registration Under GST (Updated up to 29.01.2024)

Registration Under GST:-

This article is written by considering the latest provisions and rules made thereunder relating to registration under GST. This article also covered all the notifications related to registration till date. Hence article provides clear understanding related to registration in present scenario.

Following are the relevant Notifications related to registration under GST.

Notifications:-
(a) Notification No. 32/2017 CT, Dt. 15.09.2017:- Seeks to granting exemption to a casual taxable person making taxable supplies of handicraft goods from the requirement to obtain registration.

(b) Notification No. 38/2017 CT, Dt. 13.10.2017:- Seeks to amend notification no. 32/2017-CT dated 15.09.2017 so as to add certain items to the list of “handicrafts goods”.

(c) Notification No. 65/2017 CT, Dt. 15.11.2017:- Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration.

(d) Notification No. 58/2018 CT, Dt. 26.10.2018:- Seeks to provide taxpayers whose registration has been cancelled on or before the 30th September, 2018 time to furnish final return in FORM GSTR-10 till 31st December, 2018.

(e) Notification No. 10/2019 CT, Dt. 07.03.2019:- To give exemption from registration for any person engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed Rs 40 lakhs.

(f) Notification No. 07/2017 IT, Dt. 14.09.2017:- Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration.

(g) Notification No. 08/2017 IT, Dt. 14.09.2017:- Granting exemption to a person making inter-State taxable supplies of handicraft goods from the requirement to obtain registration.

(h) Notification No. 09/2017 IT, Dt. 13.10.2017:- Seeks to amend notification no. 8/2017-IT dated 14.09.2017 so as to add certain items to the list of “handicrafts goods”.

(i) Notification No. 10/2017 IT, Dt. 13.10.2017:- Seeks to exempt persons making inter-State supplies of taxable services from registration under section 23(2).

(j) Notification No. 03/2018 IT, Dt. 22.10.2018:- Seeks to supersede Notification No.8/2017 – Integrated Tax, dated 14.09.2017.

(k) Notification No. 03/2019 IT, Dt. 29.01.2019:- Seeks to amend notification No. 10/2017-Integrated Tax dated 13.10.2017 in view of bringing into effect the amendments (to align Special Category States with the explanation in section 22 of CGST Act, 2017) in the GST Acts.


DEFINITION:-

1) Aggregate turnover:- As per Section 2(6) of CGST Act, 2017 “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

2) Supplier:- As per Section 2(105) of CGST Act, 2017 “supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied.

3) Place of business:- As per Section 2(85) of CGST Act, 2017 “place of business” includes,
(a) A place from where the business is ordinarily carried on, and includes a warehouse, a godown or any other place where a taxable person stores his goods, supplies or receives goods or services or both; or
(b) A place where a taxable person maintains his books of account; or
(c) A place where a taxable person is engaged in business through an agent, by whatever name called.

4) Non-resident taxable person:- As per Section 2(77) of CGST Act, 2017 “non-resident taxable person” means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.

5) Casual taxable person:- As per Section 2(20) of CGST Act, 2017 “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.


PERSON LIABLE FOR REGISTRATION (Section 22 of CGST Act, 2017):-

1) Every supplier shall be liable to be registered under this Act in the State or Union territory from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds the threshold limit as specified below,

I) For supplier engaged exclusively "Supply of Goods" (Including exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.)

(a) Normal State:-
Telangana & Puducherry:- Rs.20 Lakhs.
Other State:- Rs.40 Lakhs.

(b) Special Category State:-
Manipur, Mizoram, Nagaland, Tripura:- Rs.10 Lakhs.
Arunachal Pradesh, Meghalaya, Sikkim, Uttarakhand:- Rs.20 Lakhs.
Assam, Himachal Pradesh, Jammu and Kashmir:- Rs.40 Lakhs.

(c) Supplier engaged in making supplies of 

      1) "Ice cream and other edible ice, whether or not containing cocoa (2105 00 00)",

      2) "Pan masala (2106 90 20)", 

      3)"All goods, i.e. Tobacco and manufactured tobacco substitutes (24)"

      4)"Fly ash bricks; Fly ash aggregates; Fly ash blocks" (6815)

      5)"Bricks of fossil meals or similar siliceous earths (6901 00 10)

      6)"Building bricks (6904 10 00)

      7)"Earthen or roofing tiles (6905 10 00)

Normal State:- Rs.20 Lakhs.

Special Category State:-
Manipur, Mizoram, Tripura, Nagaland:- Rs.10 Lakhs.
Jammu & Kashmir, Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim,uttarakhand:- Rs.20 Lakhs.


II) For supplier engaged exclusively "Supply of Service" or "Goods & Service"

(a) Normal State:- Rs.20 Lakhs.

(b) Special Category State:-
Manipur, Mizoram, Tripura, Nagaland:- Rs.10 Lakhs.
Jammu & Kashmir, Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim, Uttarakhand:- Rs.20 Lakhs.

2) When business is transfer as going concern,
Transferor:- Registered Taxable person.
Transferee:- Any person
Liability of Registration:- Transferee
Date:- With effect from the date of such transfer or succession.

3) In case of amalgamation or demerger in pursuant to an order of a High Court, Tribunal,
Transferor:- Registered Taxable person.
Transferee:- Any person
Liability of Registration:- Transferee
Date:- With effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.


PERSON NOT LIABLE FOR REGISTRATION (Section 23 of CGST Act, 2017):-

The following persons shall not be liable to registration,

(a) Person engaged in exclusive supply of goods, service, or both which are not liable to tax under GST Act, 2017.

(b) Person engaged in exclusive supply of goods, service, or both which are wholly exempt from tax under GST Act, 2017.

(c) An agriculturist, to the extent of supply of produce out of cultivation of land.

(d) Persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of CGST Act, 2017. (Notification No. 5/2017 – Central Tax_19.06.2017)

COMPULSORY REGISTRATION (Section 24 of CGST Act, 2017):-

Following persons compulsorily need to be registered in GST,

1) Persons making any inter-State taxable supply of goods.
However Notification No. 03/2018 IT, Dt. 22.10.2018 specifies the persons, who engaged in inter-State taxable supplies of handicraft goods as defined in the “Explanation” in notification No. 21/2018 CTR, Dt. 26.07.2018 and  notification No. 03/2018 IT, Dt. 22.10.2018 and notification No. 09/2017 IT, Dt. 13.10.2017, shall be exempted from obtaining registration under the said Act provided aggregate turnover, to be computed on all India basis, not exceeding threshold limit in a financial year.
Such persons making inter-State taxable supplies of handicraft goods mentioned in the preceding paragraph shall be required to obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.

Further notification 32/2017 CT Dt. 15.09.2017 hereby specifies the casual taxable persons making taxable supplies of handicraft goods shall be exempted from obtaining registration under the aforesaid Act provided aggregate turnover, to be computed on all India basis, not exceeding threshold limit in a financial year.
The casual taxable persons mentioned in the preceding paragraph shall obtain a Permanent Account Number and generate an e-way bill in accordance with the provisions of rule 138 of the Central Goods and Services Tax Rules, 2017.
The above exemption shall be available to such persons who are making inter-State taxable supplies of handicraft goods and are availing the benefit of notification No. 03/2018 IT, Dt. 22.10.2018.

2) Persons making any inter-State taxable supply of Service.
However, as per notification 10/2017 IT, Dt. 13.10.2017, Central Government exempt person from registration who are making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding threshold limit in a financial year.

Further notification 07/2017 IT, Dt. 14.09.2017 hereby specifies the job workers engaged in making inter-State supply of services {other than supply of services in relation to the Jewellery, goldsmiths‘ and silversmiths‘ wares and other articles (Chapter 71)} to a registered person as the category of persons exempted from obtaining registration under the said Act provided aggregate turnover, to be computed on all India basis, not exceeding threshold limit in a financial year.

3) Casual taxable persons making taxable supply.

4) Non-resident taxable persons making taxable supply.

5) Persons who are required to deduct tax under section 51, whether or not separately registered under this Act.

6) Every electronic commerce operator who is required to collect tax at source under section 52.

7) Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52.

However, as per Notification No. 65/2017 CT, Dt. 15.11.2017, the Central Government, exempted persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act, through an electronic commerce operator and having an aggregate turnover, to be computed on all India basis, not exceeding threshold limit in a financial year.

Moreover, as per Notification No. 34/2023-CT_Dt. 31.07.2023 (w.e.f 01st October 2023.), the central government

specifies the persons making supplies of goods through an electronic commerce operator who is required to collect tax

at source under section 52 of the said Act and having an aggregate turnover in the preceding financial year and in the

current financial year not exceeding the amount of aggregate turnover above which a supplier is liable to be registered

in the State or Union territory in accordance with the provisions of sub-section (1) of section 22 of the said Act, as the

category of persons exempted from obtaining registration under the said Act, subject to the following conditions, namely:-

(i) such persons shall not make any inter-State supply of goods; (ii) such persons shall not make supply of goods through electronic commerce operator in more than one State or Union territory. (iii) such persons shall be required to have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961). (iv) such persons shall, before making any supply of goods through electronic commerce operator, declare on the common portal

their Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961), address of their place of business and

the State or Union territory in which such persons seek to make such supply, which shall be subjected to validation on the common portal. (v) such persons have been granted an enrolment number on the common portal on successful validation of the Permanent Account Number

declared as per clause (iv). (vi) such persons shall not be granted more than one enrolment number in a State or Union territory; (vii) no supply of goods shall be made by such persons through electronic commerce operator unless such persons have been granted

an enrolment number on the common portal. and (viii) where such persons are subsequently granted registration under section 25 of the said Act, the enrolment number shall cease to

be valid from the effective date of registration.

Moreover the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who

shall follow the following special procedure in respect of supply of goods made through it by the persons exempted from obtaining

registration in accordance with the notification number 34/2023- Central Tax, dated the 31st July, 2023. (w.e.f. 01st of October 2023.) (Notification No. 37-2023_CT_04.08.2023) (i) the electronic commerce operator shall allow the supply of goods through it by the said person only if enrolment number has been

allotted on the common portal to the said person. (ii) the electronic commerce operator shall not allow any inter-State supply of goods through it by the said person. (iii) the electronic commerce operator shall not collect tax at source under sub-section (1) of section 52 in respect of supply of goods

made through it by the said person and (iv) the electronic commerce operator shall furnish the details of supplies of goods made through it by the said person in the statement

in FORM GSTR-8 electronically on the common portal. Where multiple electronic commerce operators are involved in a single supply of goods through electronic commerce operator platform,

“the electronic commerce operator” shall mean the electronic commerce operator who finally releases the payment to the said person for the

said supply made by the said person through him.

8) Person who are required to pay tax under sub-section (5) of section 9.

9) Persons who are required to pay tax under reverse charge.

10) Input Service Distributor, whether or not separately registered under this Act.

11) Every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person.

12) Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise.


PROCEDURE FOR REGISTRATION (Section 25 of CGST Act, 2017):-

1) Every person who is liable to be registered under section 22 (Turnover exceeds threshold limit) or section 24 (Person need to be registration compulsorily) shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration.

However casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business.

Further that a person having a unit, as defined in the Special Economic Zones Act, 2005, in a Special Economic Zone or being a Special Economic Zone developer shall have to apply for a separate registration, as distinct from his place of business located outside the Special Economic Zone in the same State or Union territory.

Now understand step by step process of registration:-

Application for registration (Rule 8):-

a) Every person, other than a non-resident taxable person, a person required to deduct TDS under section 51, a person required to collect TCS under section 52 and a person supplying OIDAR services from a place outside India to a non-taxable online recipient, shall apply for registration in FORM GST REG-01 in two Parts as follow,
Part A:- Contain details of Mobile No., E-mail ID, PAN No., State or Union territory.
Part B:- Contain Business details, Promoter/Partner details, Authorized signatory, Authorized Representative, Principal place of Business, Additional POB, Goods or Service Code, Verification.

b) On successful verification of the Permanent Account Number from the database maintained by the Central Board of Direct Taxes, mobile number and e-mail address through a one-time password, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address.

c) The applicant shall, using a temporary reference number, electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal.

Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub rule (4), whichever is earlier.

d) On receipt of an application, an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.

e) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax and the acknowledgement shall be issued electronically only after the said deposit.


Verification of the application and approval (Rule 9):-

a) On receipt of application the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.

Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25.


Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.

b) If application submitted is found to be deficient or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application.

c) The applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.

Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the notice in FORM GST REG-03 may be issued not later than twenty one days from the date of submission of the application.

d) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents and if he is not satisfied with the clarification, information or documents furnished, he shall reject such application and inform the applicant electronically in FORM GST REG-05 provided he has a reasons to be recorded in writing.

e) If no reply is furnished by the applicant in response to the notice issued, he may, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.

f) If the proper officer fails to take any action,
(a) Within a period of three working days from the date of submission of the application in cases where a person successfully undergoes authentication of Aadhaar number or is notified under subsection (6D) of section 25. OR

(b) Within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8. OR

(c) Within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number. OR

(d) Within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2).

The application for grant of registration shall be deemed to have been approved.


Issue of registration certificate (Rule 10):-

a) If application is approved by proper officer then he shall issue registration certificate in FORM GST REG-06 and assign GST No. subject to the following characters, namely,
          (a) two characters for the State code.
          (b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number.
          (c) two characters for the entity code.
          (d) one checksum character.

b) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.

c) Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration.

d) Where the registration has been granted under under point No. "f" of Rule 9, the applicant shall be communicated the registration number, and the certificate of registration, duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in point No. "f" of Rule 9.
Also section 26 of CGST Act, 2017 says that the grant of registration or the Unique Identity Number under this Act, shall be deemed to be a grant of registration or the Unique Identity Number under the GST Act, 2017 if proper officer fails to take any action within time specified in point No. "f" of Rule 9.


Furnishing of Bank Account Details (Rule 10A):-

After a certificate of registration in FORM GST REG-06 has been made available on the common portal and a Goods and Services Tax Identification Number has been assigned, the registered person, except those who have been granted registration under rule 12 or, as the case may be rule 16, shall as soon as may be, but not later than forty five days from the date of grant of registration or the date on which the return required under section 39 is due to be furnished, whichever is earlier, furnish information with respect to details of bank account.


Grant of registration to persons required to deduct tax at source or to collect tax at source (Rule 12):-

a) Any person required to deduct TDS in accordance with the provisions of section 51 or a person required to collect TCS in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07.

b) A person applying for registration for TDS or TCS in accordance with the provisions of section 51, or, as the case may be,section 52, in a State or Union territory where he does not have a physical presence, shall mention the name of the State or Union territory in PART A of the application in FORM GST REG-07 and mention the name of the State or Union territory in PART B thereof in which the principal place of business is located which may be different from the State or Union territory mentioned in PART A.

c) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.

d) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct TDS under section 51 or collect TCS under section 52, the said officer may cancel the registration and such cancellation shall be communicated to the said person electronically in FORM GST REG-08.

Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.


Grant of registration to non-resident taxable person (Rule 13):-

a) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business.
Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.

b) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax and the acknowledgement shall be issued electronically only after the said deposit.

c) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.

d) The application for registration made by a non-resident taxable person shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.


Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient (Rule 14):-

a) Any person supplying OIDAR services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, in FORM GST REG-10.

b) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06.


2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory.
Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed in Rule 11 of CGST Act, 2017.

Separate registration for multiple places of business within a State or a Union territory (Rule 11):- 

a) Multiple place of business in a state or a Union territory shall be granted separate registration in respect of each such place of business subject to the following conditions.
i) Such person has more than one place of business.

ii) Such person shall not pay tax under Composition levy under section 10 for any of his places of business if he is paying normal tax under section 9 for any other place of business. However it is hereby clarified that where any place of business of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other registered places of business of the said person shall become ineligible to pay tax under the said section.

iii) All separately registered places of business of such person shall pay tax under the Act on supply of goods or services or both made to another registered place of business of such person and issue a tax invoice or a bill of supply, as the case may be, for such supply.

b) A registered person opting to obtain separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.

c) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.


3) A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.

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 persons for the purposes of this Act.

5) Where 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 establishments shall be treated as establishments of distinct persons for the purposes of this Act.

6) Every person shall have a Permanent Account Number issued under the Income tax Act, 1961 in order to be eligible for grant of registration.
Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.

7) 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 which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.

Suo moto registration (Rule 16):-

a) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may register the said person on a temporary basis and issue an order in FORM GST REG-12.

b) The registration granted shall be effective from the date of such order granting registration.

c) Every person to whom a temporary registration has been granted shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12.

Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority.

d) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under this rule.

8) Following persons shall be granted a Unique Identity Number instead of GST No.
a) Any specialised agency of the United Nations Organisation.
b) Any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947.
c) Consulate or Embassy of foreign countries.

Assignment of Unique Identity Number to certain special entities (Rule 17):-

a) Every person required to be granted a Unique Identity Number may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal.

b) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form or after receiving a recommendation from the Ministry of External Affairs, Government of India, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.


SPECIAL PROVISIONS RELATING TO CASUAL TAXABLE PERSON & NON-RESIDENT TAXABLE PERSON (Section 27 of CGST Act, 2017):-

1) The certificate of registration issued to a casual taxable person or a nonresident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration. (However such period can be extended by further period not exceeding
ninety days.)

2) A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration, 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.
Provided that where any extension of time is sought, such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought.

3) The amount deposited by such persons shall be credited to the electronic cash ledger of such person.

Extension in period of operation by casual taxable person and non-resident taxable person (Rule 15):-

a) A registered casual taxable person or a non-resident taxable person, who wants to extend the period of registration, shall make application in FORM GST REG-11 before the end of the validity of registration granted to
him.

b) The application shall be acknowledged only on payment of the tax amount specified in section 27.


AMENDMENT OF REGISTRATION (Section 28 of CGST Act, 2017 & Rule 19 of CGST Act, 2017):-

1) Who can apply for amendment:-
Every registered person or holder of UIN No. (Who have applied for registration in FORM GST REG-01, FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13 & granted registration and UIN No.)

2) Information to be amendment:-
Following information may be available for amendment for Every registered person or holder of UIN No.
a) Mobile number of authorised signatory.
b) E-mail address of the authorised signatory.
c) Legal name of business.
d) Address of the principal place of business or any additional place(s) of business.
e) Addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business.

3) Form in which application for amendment to be file:-
FORM GST REG-14.

4) Time period for application for amendment:-
Within a period of fifteen days of such change.

5) The proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment.

6) Where the proper officer is of the opinion that the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted shall not be rejected.

7) The provisions of rule 9 relating to the verification shall, mutatis mutandis, apply to an application submitted under this rule.

8) Change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal.

9) The change relating to (c) and (e) of point no. 2 in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number.

10) Where the change relates to any particulars other than those specified in point no. 9, the certificate of registration shall stand amended upon submission of the application in FORM GST REG-14 on the common portal.

11) Where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01.


CANCELLATION OR SUSPENSION OF REGISTRATION (Section 29 of CGST Act, 2017):-

1) Who can cancel the registration & circumstances.

a) Person:- The proper officer may cancel the registration of a person from such date, including any retrospective date.

b) Reason:-
           (1) A registered person has contravened such provisions of the Act or the rules made thereunder.
   (2) A person paying tax under section 10 has not furnished returns for three consecutive tax periods.
   (3) Any registered person, other than a person specified in point 2, has not furnished returns for a continuous period of six months.
   (4) Any person who has taken voluntary registration under sub-section (3) of section 25 has not commenced business within six months from the date of registration.
   (5) Registration has been obtained by means of fraud, willful misstatement or suppression of facts.
   (6) A registered person does not conduct any business from the declared place of business. (Rule 21 Registration to be cancelled in certain cases)
   (7) A registered person issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder (Rule 21 Registration to be cancelled in certain cases)
   (8) A registered person violates the provisions of section 171, i.e. Anti profiteering measure, of the Act or the rules made thereunder (Rule 21 Registration to be cancelled in certain cases)
   (9) A registered person violates the provision of rule 10A i.e. Furnishing of Bank Account Details. (Rule 21 Registration to be cancelled in certain cases)

Provided that the proper officer shall not cancel the registration without giving the person an opportunity of being heard.

Provided further that during pendency of the proceedings relating to cancellation of registration, the proper officer may suspend the registration for such period and in such manner as may be prescribed.

a) Person:- An application filed by the registered person or by his legal heirs, in case of death of such person.

b) Reason:-
           (1) 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.
       (2) There is any change in the constitution of the business.
   (3) The taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.

Provided that during pendency of the proceedings relating to cancellation of registration filed by the registered person, the registration may be suspended for such period and in such manner as may be prescribed.

2) The cancellation of registration under this section shall not affect the liability of the person to pay tax and other dues under this Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

3) Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.

Provided that in case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by 5% / quarter or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.

Application for cancellation of registration (Rule 20 of CGST Act, 2017):-

Who can apply for cancellation of registration:-
A registered person, other than a person to whom a registration has been granted under rule 12 i.e. grant of registration to persons required to deduct tax at source or to collect tax at source or a person to whom a Unique Identity Number has been granted under rule 17.

Form in which application should be file:-
FORM GST REG-16.

Details to be provided:-
The details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which the cancellation of registration is sought, liability thereon, the details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof.

Time period:-
Within a period of thirty days of the occurrence of the event warranting the cancellation.

Suspension of registration (Rule 21A of CGST Act, 2017):-

1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.

2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may, after affording the said person a reasonable opportunity of being heard, suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22.

3) A registered person, whose registration has been suspended under point no. (1) or (2), shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.(i.e. Registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.)

4) The suspension of registration under point no. (1) or (2) shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation shall be effective from the date on which the suspension had come into effect.

5) Where any order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 i.e. issue revised invoice and section 40 i.e. first return in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.

Cancellation of registration (Rule 22 of CGST Act, 2017):-

1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG-17,requiring him to show cause, within a period of seven working days from the date of the service of such notice in FORM REG–18, as to why his registration shall not be cancelled.

2) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within a period of thirty days from the date of application or, as the case may be, the date of the reply to the show cause, cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid.

3) Where the reply furnished by a registered person is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG-20.

Provided that where the person instead of replying to the notice served for contravention of the provisions contained in point no. (2) or (3) of 1st part of section 29, furnishes all the pending returns and makes full payment of the tax dues along with applicable interest and late fee, the proper officer shall drop the proceedings and pass an order in FORM GST-REG 20.


REVOCATION OF CANCELLATION OF REGISTRATION (Section 30 of CGST Act, 2017 and Rule 23 of CGST Act, 2017):-

1) Who can make application of revocation of cancellation of registration:-
A registered person, whose registration is cancelled by the proper officer on his own motion.

2) Form in which application is to be made:-
FORM GST REG-21.

3) Time period of application:-
Within a period of thirty days from the date of the service of the order of cancellation of registration in FORM GST REG-19.

4) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

5) If proper officer is not satisfied with the reason provided by the applicant then he may issue notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected within a period of thirty days from the date of the receipt of the application.

6) The applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24.

7) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer may, if he is not satisfied with the reason provided by applicant, reject the application for revocation of cancellation of registration in FORM GST REG-05, provided he has reasons to be recorded in writing, within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

8) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of such information or clarification from the applicant.

9) No application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns.

10) All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration.


Display of registration certificate and Goods and Services Tax Identification Number on the name board (Rule 18 of CGST Act, 2017):-

1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.

2) Every registered person shall display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.


Physical verification of business premises in certain cases (Rule 25 of CGST Act, 2017):-

Reason:- 
Failure of Aadhaar authentication or due to not opting for Aadhaar authentication or any other reason.

Time of verification:-
Before the grant of registration or after the grant of registration.

Who can verify:-
Proper officer in the presence of the registered person.

Reporting:-
The verification report along with the other documents, including photographs, shall be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification.


SUMMARY OF GST REG FORMS:-

FORM GST REG-01:- Application for Registration.
FORM GST REG-02:-Acknowledgement of application for registration.
FORM GST REG-03:-Notice for Clarification.
FORM GST REG-04:-Response to notice for clarification.
FORM GST REG-05:-Rejection of application for Registration.
FORM GST REG-06:-Registration Certificate.
FORM GST REG-07:-Application for Registration for TDS & TCS.
FORM GST REG-08:-Cancellation of Registration for TDS & TCS.
FORM GST REG-09:-Application for Registration for NRI.
FORM GST REG-10:-Application for Registration for OIDAR Service.
FORM GST REG-11:-Application for extension of period to NRI or Casual taxable person.
FORM GST REG-12:-Order to Suo moto Registration.
FORM GST REG-13:-Application for UIN No.
FORM GST REG-14:-Amendment of particular in Registration.
FORM GST REG-15:-Certificate of amendment.
FORM GST REG-16:-Application for cancellation of Registration.
FORM GST REG-17:-Notice as to why Registration should not be cancelled.
FORM GST REG-18:-Reply to notice issued in Form GST Reg-17.
FORM GST REG-19:-Cancellation of Registration Certificate.
FORM GST REG-20:-Order of dropped the proceeding of cancellation of registration by proper officer on his own motion.
FORM GST REG-21:-Application for revocation of cancellation of registration.
FORM GST REG-22:-Certificate of revocation of cancellation of registration.
FORM GST REG-23:-Notice as to why application of revocation of cancellation of registration should not be rejected.
FORM GST REG-24:-Reply to notice issued in Form GST Reg-23.
FORM GST REG-30:-Verification report of place of business.

Note:- Sincere efforts have been made to make this article without any error. In case of any errors that you may want to bring to the notice of the author, queries or suggestions, the author may be reached at the following mail addresses,
E mail:- harkhani123@gmail.com
(M):- 9821668189.