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 basics of provisions related to registration, including conditions for registration and mandatory registration in certain cases. We shall also see the procedures relating to registrations.

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

CA Foundation

Hindi

(Hindi) GST Course 7: Registration in GST - CA Exams

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

Introduction to this course where we talk about registration. In this lesson I also talk about how I will approach the entire course and how you can make the most out of it! Welcome to this course :)

Introduction to registration provisions (in Hindi)

In this lesson we talk about the requirement for registration for persons whose aggregate turnover exceeds ₹20 lakhs in all the states from where they are making taxable supplies.

Section 22(1) in GST for registration (in Hindi)

In this lesson we talk about the specific inclusions and exclusions in aggregate turnover along with various practical examples of questions that might be asked in the exams around this tricky topic

Meaning of aggregate turnover (in Hindi)

In this lesson we talk about the other situations where it is mandatory to obtain GST registration, including person who were registered in previous laws and those who acquire entities already registered in GST.

Other persons liable to register (in Hindi)

In this lesson we talk about the cases where registration is not required as per law provided certain conditions are being met. We also look at various practical examples of questions that can be asked in the exam.

Persons not liable to register (in Hindi)

In this lesson we look at the list of persons who are mandatorily required to register in GST

Mandatory registration in GST

In this lesson we take some examples in case of mandatory registration for persons getting service of GTA and liable to pay tax on RCM basis.

Examples for section 24 (part 1)

In this lesson we look at some more cases and practice questions for mandatory registration as per section 24 of CGST Act. This is useful for preparing for exam to understand what kind of tricky questions might be asked for this topic.

Section 24 of CGST Act practice questions

Computing of the date on which liability to register arises as per Section 22 and Section 24 and then computing the last date for application of registration under GST as per section 25.

Section 25(1) - time limit for registration application (in Hindi)

What is the rule in case a person wants to register for GST voluntarily even if he's not liable? And why would a person want to register for GST in such a case? What is the logical reason?

Voluntary Registration (in Hindi)

Is it possible for a person to file for more than one GST registration in the same state? And if it's possible what are the conditions? Is there any upcoming change?

Multiple Registrations by The Same Person (in Hindi)

Casual and nonresident taxpayers have to register for GST before commencement of business. And provision in case of supplies made from territorial waters of India.

Proviso and Explanation to Section 25 (in Hindi)

Special types of registration is required for input device distributor, tax deductor, tax collector, UN organisations, embassies, consulates and casual/non resident taxable persons

Special categories of registration (in Hindi)

Requirement of Permanent Account Number for obtaining GST registration and exclusion from this requirement. Additional conditions for casual and nonresident taxable persons

Applying for registration (section 26-27) (in Hindi)

In this lesson we talk about Rule 8 of CGST Rules which talks about form REG-01 to be filed by all taxpayers seeking registration. In this lesson we also talk about the general outline of the registration process.

Rule 8 (application for registration) (in Hindi)

In this lesson we look at the most important points about GST registration including filing of Part-A and Part-B of the CGST Rules. We also talk about the extra information asked at the time of applying as casual taxable person or nonresident person.

Online registration form Part-1 (in Hindi)

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 (in Hindi)

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 (in Hindi)

In this lesson we talk about the process to be followed after registration application is filed and the officer has to verify it. We also discuss the timelines and the limits applicable to the powers of the officer and the applicant.

Verification of registration application (in Hindi)

In this lesson we talk about the special registration rules for some kinds of registrations (non resident taxable person, additional business vertical, extension of time limit for casual taxable persons etc.)

Rules for other registrations (in Hindi)

In this lesson we talk about suo motu registration where a tax officer, pursuant to a search or survey, finds that a person is liable to register but has not registered with GST.

Suo motu registration (in Hindi)

In this lesson we talk about the meaning of amendment of registration and difference between core and non-core fields. We also talk about the procedure to be adopted in case any of the core fields are changing.

Amendment of registration (core fields)

In this lesson we talk about amendment of non core fields and certain specific processes for some special cases (like change in PAN, or change in mobile number etc.)

Amendment of registration (non-core fields) (in Hindi)

In this lesson we talk about the provisions related to cancellation of GST registration and what are the cases in which the tax officer or the person himself can apply for registration.

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.

GST Cancellation Rules: Rule 20 (in Hindi)

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 of cancellation rules

In this lesson we talk about the other remaining rules for registration including person responsible for signing applications and revocation of cancellation of registration etc.

Residuary rules of registration

In this lesson we take a review of all forms of registration along with a walk through of major provisions studied till now - short lessons useful for quick revision of the entire course before appearing in exams.

Review of registration forms

In this course we revise the provisions for GST cancellation and revocation along with migration procedures.

Review of the forms and procedures

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 35m

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Introduction to registration provisions (in Hindi)

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Section 22(1) in GST for registration (in Hindi)

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Meaning of aggregate turnover (in Hindi)

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Other persons liable to register (in Hindi)

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Persons not liable to register (in Hindi)

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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 for registration application (in Hindi)

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Voluntary Registration (in Hindi)

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