Registration, Amendment and cancellation under GST CA & CS Arun Jain (Chhajer) Swastika Consulting & Co Shanti Mohalla, Gandhi Nagar New Delhi
FORMAT OF REGISTRATION As per Sec 25(11) of the GST Act read with rule 10 registration number is of 15 digits PAN based number- called GSTIN 15 digit GSTIN (Goods and Services Tax Identification Number) format or structure 29 ABCDE 1234F 2 Z 5 State Code 2 Digits Check Default code to on with Digit detect Number of registrat errors state PAN Card Number of the Manufacturer/Traders /Exporters/Dealer
TYPES OF REGISTRATION IN GST REGISTRATION Mandatory Registration u/s 22 & 24 Voluntary Registration u/s 25(3) Registration by Dept u/s 25(8) ISD u/s 24 Casual Dealer u/s 27 Non Resident u/s 27 UIN - Unique ldentity No. u/s 25(9)
MANDATORY REGISTRATION Liability for registration has been specified in Sec 22 & Sec 24 of the CGST Act 1) As per sec 22(1) of the CGST Act 2017 - Every supplier shall be liable to be registered under the CGST Act in the state/UT 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 of Rs. 20 lakhs. However limit is Rs. 10 lacs for special category states and these are specified in sub clause (g) of clause of (4) of Article 279A of Constitutions i.e (i) Arunachal Pradesh, (ii) Assam, (i (iv) Meghalaya, (v) Mizoram, (vi) Nagaland, Manipur. (vii) Sikkim, (vii) Tripura (ix) Himachal Pradesh (x) J&K and (xi) Uttarkhand 2) Person registered under the existing lax - Every person who is registered under the Pre-GST law (i.e., Excise, VAT, Service Tax needs to register under GST.
Aggregate Turnover The law says that "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 an al-India basis but excludes Central tax, State tax, Union territory tax, ntegrated tax and cess.
MANDATORY REGISTRATION iv) Electronic Commerce operator for supplying services notified u/s 9(5) Sec 9(5) of CGST Act provides that the Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services y] Non resident taxable person making taxable supply Person/Who are required to deduct the TDS U/s 51, whether or not separately registered under this act, vii) Person who makes taxable supply of goods and/or services on f other taxable person whether as an agent or otherwise ehalf Tideueic disutor whelher or not sepoactely registered under
MANDATORY REGISTRATION ix) Person who supply goods or services or both through electronic commerce operator who is required to collect tax at source u/s 52, other than supplies specified u/s 9(5) From 15th Nov vide notification no 65/2017 GST Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration provided his turnover is less than 20 Lacs. E-Commerce operator or aggregator Person s pplying online information and database access or retrieval services (OIDAR) from a place outside India to a person in India, other than ar gistered taxable person xii) Such other person as may be notified by the government
TIME LIMIT FOR REGISTRATION SECTION 25(1) Within 30 days from the date on which the person becomes liable in every such state or UT in which he is so liable . . However a Casual Taxable Person or a non resident taxable person shall apply for registration at least 5 days prior to the commencement of business
PERSON NOT LIABLE FOR REGISTRATION SECTION 23 If person is engaged exclusively In the business of supplying goods and/or services that are neither not liable to tax or Are wholly exempt from tax under the GST Act An agriculturist to the extent of supply of produce out of cultivation of land. Theref re if the agriculturist is engaged in the business of goods whichi are not produce out of cultivation of land e.g. dairy farming, ct Govt may on the recommendation of the Council by tification, specify the category of person who may be exempted from obtaining registration.
NOTIFICATIONS Exercising the power conferred u/s 23 the CG has issued the following Notifications . NN 5/2017 CT dated 19 June 2017 - Exempt from obtaining registration who are ONLY engaged in making supply, the tax on which to be paid by recipient under RCM as per Sec 9(3) NN 7/2017 IT dated 14th Sep 17- Job worker providing inter state supply is exempt from registration NN 8/2017 IT dated 14th Sep 17 substituted vide NN 9-IT dated 13 Oct 2017 and NN 32 CT dated 15 Sep 2017 substituted vide NN 38 dated 13th Oct 2017- Casual Taxable Person making Inter state sypply of handicraft goods +Subject to Agg. Turn < 20 Lacs. (List Handicraft Goods are attached in the last) NN 10/2017 - IT dated 13th Oct 2017 - All Service Provide exempt from registration even providing Inter state supply subject to Aggregate Turnover 20 Lacs. WN 65/2017 CT dated 15 Nov 2017 Supply of service through E ommerce Operator
Registration is required in every state/UT Separately Sec 22(1) Every person who is liable to take a registration, shall obtain registration separately for each of the state/UT wherever he has place of business and is liable to pay GST. Sec 22(1) Separate Registration for multiple business verticals in the same state/UT - Sec 25(2) Any person may obtain separate registration for each business vertical in a state or UT subject to such condition as may be prescribed. Section 25(2) hess Vertical as defined in Sec 2(18) of CGST Act means a inguishable component of an henterprises That is engaged in supply of an individual goods or services or a group of related goods or services and .That is subject to risks and returns that are different from those of ther business verticals.
Procedure for Registration (other than non-resident, OIDAR & person required to deduct TDS or collect TCS)
Registration by Department (Suo-moto Registration) - Sec 25(8) 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
Non Resident (Sec 27) Non Resident is a Taxable person residing outside India and coming to India occasionally undertake transaction whether as principal, agent or in any other capacity but has no fixed place of business in India. 1 If the non-resident person is engaged in business for longer duration then he should take mandatory/voluntary registration . He shall make Taxable supplies only after the issuance of the certificate of registration Initial validity of registration is 90 days which may further extend to a maximum of 90 days. Procedure for Registration- Application to be made electronically in Form GST REG-09, 5 days prior to comphencement of business. Extension of period to be filled in Form GST- EG-11 may granted registration on the basis of self attested copy of his valid ssport vance deposit of tax shall be given at the time of registration for an amount equal to the estimated tax liability for the period of registration. Additional advance tax shall be given for the period of extension
Composition Scheme Section 10 .Businesses with annual turnover upto Rs 1.5 crore* can opt for composition scheme Businesses dealing only in goods can only opt for composition scheme Services providers have been kept outside the scope of this scheme. However, restaurant sector taxpayers can also opt for the scheme. For fresh registration under the scheme, intimation in FORM GST REG- 01 musit be filed. Rate of Tax Composition Scheme- Applicable GST Rate Type of Business Manufacturer and Traders (Goods) Restaurants not serving alcohol Service Providers are not eligible for Composition Scheme CGST 0.5% 2.5% SGST 0.5% 2.5% Total 1.0% 5% The taxable person is required to furnish only one return i.e. GSTR-4 on a quarterly basis and an annual return in FORM GSTR-9A
Amendment of Registration Whenever there is any change in the information furnished at the time of registration the taxable person shall apply amendment in the registration certificate Procedure .Inform the proper officer in Form GST REG-14 electronically with ion 15 days of changes .Document relating to such change Proper office after due satisfaction and verification of documents shall approve the application by issuing an order in Form REG-15 within 15 ays from the date of receipt of application
Cancellation of Registration . Registration certificate may be cancelled based on application by the person or his heirs (in case of death) or suo-moto, where- . The business has been discontinued or transferred or amalgamated or demerged .There is any change in the constitution of the business or . The taxable person is no longer liable to be registered u/s 22 or Sec 24 Procedure Inform/the proper officer in Form GST REG-16 electronically with in 30 days/of occurrence of the even warranting cancellation D cument relating to such events Where the Proper office has reason to believe that the registration is able to be cancelled he may issue a order in Form GST REG-19
Table - Handicraft Goods SI. No. Products HSN Code Leather articles (including bags, purses, saddlery, harness, garments) Carved wood products (including boxes, inlay work, cases, casks) Carved wood products (including table and kitchenware) 4201, 4202, 4203 4415, 4416 4419 2. 4420 4421 46 4. Carved wood products Wood turning and lacquer ware Bamboo products [decorative and ufility items] Grass, leaf and reed and fibre products, mats, pouches, wallets 4601, 4602 Paper mache articles Textile (Mandloom products) 4823 including 50, 58, 62, 63 Textiles hand printing Zar thread Carpet, rugs and durries 10 13.xtiles hand embroidery 15. oir products (including mats, mattresses) 17 50, 52, 54 5605 57 58 61, 62, 63 5705, 9404 6403, 6405 6802 heatre costumes Leather footwear Carved stone products (including statues, statuettes, figures of animals, writing sets, ashtray, candle stand) Stones inlay work Pottery and clay products, including terracotta 18 68 6901, 6909, 6911, 6912, 6913, 6914 20. Metal table and kitchen ware (copper, brass ware) 7418
CA Arun Chhajer
Myself a Chartered Accountant (CA) & Company Secretary (CS) & having the 10 years experience. I have worked with TCS ICICI Bank DK etc. Now