Chartered Accountant (AIR-16), 4 years experience with Aditya Birla Group, Mumbai, Currently practicing in GST; passionate about teaching.

Palkesh Asawa

In this course we shall talk about the basics of registration related provisions in GST, including who is required to register and mandatory registrations in GST along with the procedures related to registration.

Choose from the various concepts taught in a comprehensible way for students looking to strengthen their CA preparation.

CA Foundation

English

GST Course 7: Registration in GST

Goods and Services Tax Law

Elective: Indirect Tax Laws

CA Final Group 2

CA, CS, and CMA

Ace the toughest competitive and government exams in India 

Test Preparation

Introductory lesson about registration. In this lesson I also discuss how my approach will be for this course and how you can make the most out of it. Welcome!

Introduction to registration provisions

In this lesson we will talk about the mandatory requirement to register in GST if aggregate turnover exceeds ₹20 lakhs (or ₹10 lakhs in case of special category states), along with examples.

Section 22(1) for registration

In this lesson we talk about the inclusions and exclusions in the meaning of aggregate turnover for the purpose of registration along with interesting examples.

Meaning of aggregate turnover

In this lesson we talk about the cases as per section 22(1) where registration is required. This includes mandatory migration for persons registered in existing law and for merged entities formed after taking over an entity registered in GST.

Other persons liable to register

In this lesson we talk about the cases where registration is not required as per law, provided certain conditions are fulfilled. We also discuss various examples of tricky questions that can be asked in the exam.

Persons not liable to register

In this lesson we look at the list of persons who are required to register in GST on mandatory basis. We also try to find patterns in the list so as to remember it easily for exam purpose.

Mandatory registration in GST

In this lesson we talk about example of registration provisions in case of a company getting services of a GTA. This lesson also talks about the purpose behind mandatory registration and how it can be a trap for various persons.

Examples for Section 24 (part 1)

In this lesson, we see some more practice questions about mandatory registration, including non resident taxable person and sales through eCommerce operators.

Section 24 of CGST Act practice questions

Section 25(1) talks about the fact that every person who is liable to register in GST has to apply for registration within 30 days. We talk about how to find out the date when the liability to register arises.

Section 25(1) - time limit to apply for registration

Casual and nonresident taxable persons are required to register at least 5 days before they start business. And provisions in case of supply from territorial waters.

Proviso and Explanation to Section 25

What are the rules in case a person wants to opt for registration even if he is not liable? And why would a person want to register if he's not liable? What is the logic?

Voluntary registration

Meaning of distinct person as per GST. When can a person apply for more than one GST registration in the same state? What are the rules for that?

Multiple registrations by the same person

Special registration needed for ISD, UN organisations, embassies, consulates, GST Practitioners and Casual Taxable Persons

Special types of registration

In this lesson we talk about the requirement of PAN for GST registration and exemption therefrom. We will also talk about special rules for casual taxable persons and nonresident taxable persons for advance tax deposit and maximum period of registration

Applying for registration (section 26-27)

Rule 8 of CGST Rules which talks about the requirement to apply for GST registration in form GST REG-01, except for 3 kinds of persons for whom separate form is given. In this lesson we also look at the general guidelines for registration.

Rule 8 (application for registration)

Understanding of GST registration process through online demonstration using screenshots. This is useful for CA students undergoing articleship and newly qualified Chartered Accountants.

Online registration form (part-1)

How to choose the reason to obtain registration and filling other details in the registration form, including bank accounts, principal place of business and top goods/services.

Online registration form (part 2)

Basics about digital signature and how to file the registration application and sign it digitally. In this lesson we also talk about how to track the status of your registration application.

Registration application filing and acknowledgement

What happens after the registration application is filed? What is the process for checking it and what are the timelines available for the tax officer and the applicant?

Verification of registration application

In this lesson we talk about the special rules in case of registration for non resident taxable person, OIDAR services, additional business vertical, extension of time limit etc.

Rules for other registrations

Rules in case a tax officer discovers that a person is liable for registration but has not applied for it. This is applicable in case of search, survey etc. In this lesson we also talk about registration of UIN bodies.

Suo motu registration

In this lesson we talk about the rules to apply for amendment of core fields in registration and what is the meaning of core and non-core fields.

Amendment of registration (core fields)

In this lesson we talk about the process to be followed in case of non core fields and certain specific processes for some types of amendments (such as change in PAN or change in the mobile number or email of authorised signatory.

Amendment of registration (non core fields)

In this lesson we talk about the major principles of registration cancellation as contained in the CGST Act, 2017 and revocation of cancellation.

Cancellation of registration

In this lesson, we start studying the relevant rules for cancellation of GST registration including applicable forms and seeing the online version of this form. We also talk about the concept of reversal of ITC on stock while cancelling.

Cancellation Rules: Rule 20

Rule 21 talks about 3 cases where registration is liable to be cancelled, including issuing fake invoices for money laundering, or creating fake branches or breach of anti profiteering provisions.

Rule 21: cases where registration liable to be cancelled

In this lesson we talk about the issue of show cause notice and reply of that show cause notice for cancellation. We also talk about the meaning of "reason to believe" and "service of notice" in terms of cancellation proceedings.

Rule 22 for cancellation rules

In this lesson we talk about the rules of revocation along with authorised signatory on applications and physical verification of premises after registration.

Residuary rules of registration

In this lesson we start to review all the forms of registration and also simultaneously talk about the major procedural aspects of registration

Review of registration forms (Part - 1)

In this lesson we take a review of the remaining GST forms and procedures if registration and have an overview of the entire course for a quick revision.

Review of the course

Myself a Chartered Accountant (CA) & Company Secretary (CS) & having the 10 years experience. I have worked with TCS ICICI Bank DK etc. Now 

CA Arun Chhajer

(Hindi) GST Audit Checklist

Rajesh K Verma

This course will cover gst topic with latest amendment . Hope that you will enjoy this course. Thank you

(Hindi) CA Exams: Goods and Services Tax Law for May / November 2019

In this course we talk about the place of supply of services in case the recipient or supplier is outside India (section 13 of IGST Act)

(Hindi) GST Course 4: Place of Supply (Section 13 of IGST Act)

In this course we talk about the provisions of levy and collection of GST, including the charging section, basic exemption limit, composition scheme, mixed and composite supplies.

GST Course 5: Charge of GST

This course describes basic concepts of Customs law, indirect tax, ca exams.

Lessons

30 lessons • 5h 23m

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Introduction to registration provisions

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Section 22(1) for registration

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Meaning of aggregate turnover

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Other persons liable to register

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Persons not liable to register

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Mandatory registration in GST

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Examples for Section 24 (part 1)

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Section 24 of CGST Act practice questions

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Section 25(1) - time limit to apply for registration

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Proviso and Explanation to Section 25

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