GOOD AND SERVICE TAX ACT 2017

REGISTRATION – PROVISIONS AND PROCEDURES

Nature of Registra on:

PAN Based – State Specific

No Centralized Registra on under GST – ONE REGISTATION per State/ UT.

Person Having Mul ple business in a State or UT may be granted a Separate Registra on for each
such Place of Business subject to Such condi ons as may be prescribed

GST iden fica on number called GSTIN 15 digit number and a Cer ficate of Registra on
incorpora ng therein this GSTIN is made available to the applicant on the GST common Portal.
Advantage:

Legally recognized
Proper Accoun ng of Taxes Paid
Legally authorized to collect Tax and Pass on the Credit.

Person Liable to Registra on – Sec 22 of CGST ACT 2017

1. Every supplier of goods/services is required to obtain registra on in the State / UT from

where he makes the taxable supplies if his Aggregate Turnover exceeds the Threshold limit
during a Financial Year.

Aggregate Turnover:
PAN – based Turnover over all India basis.

Includes:
Taxable Supplies
Exempt Supplies
Export Supplies
Interstate Supplies between dis nct persons having same PAN
Outward Supplies on which Tax is paid on Reverse Charge Basis by recipient

Excludes:
Inward Supplies liable to Reverse Charge
Taxes and Cess

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 Threshold Limit – Aggregate Turonver

New GST registration limit State-wise

States For Goods For Services

Mizoram
Nagaland,
Manipur and 10 lakhs 10 lakhs
Tripura
Arunachal Pradesh,
Sikkim,
Telangana 20 lakhs 20 lakhs
Uttarakhand
Meghalaya,
Puducherry.
Jammu and Kashmir, 40 lakhs 20 lakhs
Assam,
Himachal Pradesh and
All other States

40 Lakhs – Threshold Limit –

Not applicable

C1: Not required to take compulsory reg

under sec on 24 inter alia should not
2. In case Transfer of Business on account of Succession engage in inter-state supply of taxable
goods

C2 : Not Engaged in Supply of Goods of TIP

3. In case of Amalgama on / Demerger by an order of High –Tobacco and manufactured tobacco
Court subs tutes, ice cream, edible ice whether
containing cocoa or not, pan masala

C3:Not Engaged in intra-state supplies in

A STUMP and MNMT

C4: Not taken Voluntary registra on.

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 Ques ons for Prac ce

1. Preethi of Assam is exclusively engaged in intra-state supply of shoes. Her Aggregate Tunrover in
the Current FY is 22 lakhs.
Find the Threshold Limit for exemp on from registra on and determine whether liable or not for
registra on.?

2. What if preethi is engaged in supply of pan masala instead of shoes ?

3. Raghav of Chennai is exclusively engaged in intra-state taxabale supply of readymade garments,

his turnover in the Current Financial year is 28 lakhs, He has another showroom in Tripura with a
Turnover of 11 lakhs in the Current FY. Raghav Liable to get Register under GST?

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Compulsory Registra on – Sec 24

1. Person Making Interstate Taxable Supply – between states

Exemp on:
Interstate Supply of Services up to 10 lakhs from the states of MNMT and 20 lakhs from all
other States.

2. Casual Taxable Person who doesn’t have a fixed Place of Business in the State or UT from
where he wants to make Supply
Exemp on:
Interstate Supply of no fied handicra goods and other no fied products up to 10 lakhs
from the states of MNMT and 20 lakhs from all other States.

3. Person who are required to pay tax under Reverse Charge – Recipeint of Supply

4. E-commerce Operators

5. Person Supplying to E-Commerce Operators other than sec 9(5) required to collect TCS

6. Non Resident Taxable Persons

7. Input Service Distributors

8. Person who makes Taxable Supply on behalf of other Taxable Person whether as Agent or
Otherwise

9. OIDAR services – Online Informa on and Database access or Retrieval Services from Place
Outside India to a Person in India, other than Registered Person.

10. Any Other Person as no fied by Government.

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Person not liable for registra on – Sec 23
1. Person engaged exclusively in supplying goods/services/both not liable to tax

2. Person engaged exclusively in supplying goods/services/both wholly exempt from Tax

3. Agriculturist limited to supply of produce out of cul va on of Land

4. Specified Category of persons no fied by Government

No fied Persons:

a. Interstate Supply of Services up to 10 lakhs from the states of MNMT and 20 lakhs from all
other States.

b. Interstate Supply of no fied handicra goods and other no fied products up to 10 lakhs
from the states of MNMT and 20 lakhs from all other States.

c. Person 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 ex. GTA

d. Jobworkers in making Interstate Supply of Services to a registered Person Except Jobwork in

rela on to Jewellery , Goldsmith and Silversmith wares and Other Ar cles.

e. 40 Lakhs Threshold Limit

f. Person making Supplies to Ecommerce Operators who is required to deduct TCS having
aggregate turnover of 20 Lakhs/ 10 Lakhs Respec vely.

Ques ons for Prac ce:

1. GST is imposed on the production of all services and goods, except…..

1. Liquor intended for human ingestion

2. Tobacco
3. Health care service
4. All of the above.

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 2. Persons who are required to pay tax under RCM are
a) Required to take compulsory registration irrespective of the threshold limit
b) Required to take compulsory registration only when the threshold limit is crossed
c) Can pay the tax even without taking registration
d) Not required to take registration

3. Mr. A of Delhi is supplying specified handicrafts to Mr. B of UP. Turnover of Mr. A is only 5
lacs. Is he liable to take registration in GST?
a. Yes
b. No

4. For an E-Commerce Operator Registration threshold Limit is

a.20 Lakhs
b.40Lakhs
c.10Lakhs
d.None of the above

5. Which of the following statement is true for Mr. X, a casual taxable person?
(a) Mr. X is not required to take registration under GST.
(b) Mr. X is required to get registration under GST, if the aggregate turnover in a financial year
exceeds ` 20 lakh.
(c) Mr. X can opt for voluntary registration under GST.
(d) Mr. X has to compulsorily get registered under GST irrespective of the threshold limit.

6. The Number of Digits in the PAN based GSTIN registration Number will be:
a. 10 Digits
b. 12 Digits
c. 14 Digits
d. 15 Digits

7. Mr. Chatpat, an agent of Lalji (P) Ltd. is making taxable supply of goods on behalf of Lalji (P)
Ltd. Lalji (P) Ltd. is having aggregate turnover of Rs. 1.5 crore whereas Mr. Chatpat is having
aggregate turnover of Rs. 18 lacs. Whether he is required to take registration?
(a) No, because his turnover is less than Rs. 20 lacs
(b) Yes, he is compulsorily required to get registered
(c) He is exempt from taking registration by way of notification
(d) He can voluntarily apply for registration

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Procedure for Registration
www.gst.gov.in

The Application form is divided into two parts as Part A and Part B.

Part A of Registration Application:

3. The New Registration page is displayed. Select the New Registration option.
4. In the I am a drop down list, select the Taxpayer as the type of taxpayer to be registered.
5. In the State/UT and District drop down list, select the state for which registration is required and
district.
6. In the Legal Name of the Business (As mentioned in PAN) field, enter the legal name of your
business/ entity as mentioned in the PAN database.
7. In the Permanent Account Number (PAN) field, enter PAN of your business or PAN of the
Proprietor.

Note:
• PAN is mandatory for registration with GST.
• In case you don’t have PAN, you can apply for PAN. To do so, click the here link.

8. In the Email Address field, enter the email address of the Primary Authorized Signatory.
9. In the Mobile Number field, enter the valid Indian mobile number of the Primary Authorized
Signatory.

Note: Different One Time Password (OTP) will be sent on your email address and mobile number
you just mentioned for authentication.

10. In the Type txhe characters you see in the image below field, enter the captcha text and click
the PROCEED button.

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11. On clicking proceed, GST Portal displays all the GSTINs / Provisional ID’s / UINs / GSTP IDs
mapped to the same PAN across India. Click the PROCEED button.

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12. The OTP Verification page is displayed. In the Mobile OTP field, enter the OTP you received on
your mobile number. OTP is valid only for 10 minutes.
13. In the Email OTP field, enter the OTP you received on your email address. OTP is valid only for
10 minutes.

14. Click the PROCEED button.

15. The system generated Temporary Reference Number (TRN) is displayed. Click
the PROCEED button.
Note:
 You will receive the TRN acknowledgment information on your e-mail address as well as your
mobile number.
 Alternatively, you can also click Services > Registration > New Registration option and
select the Temporary Reference Number (TRN) radio button to login using the TRN.

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Part B of Registration Application:

16. In the Temporary Reference Number (TRN) field, enter the TRN generated and enter the captcha text as
shown on the screen and click the PROCEED button.
17. The Verify OTP page is displayed. You will receive same Mobile OTP and Email OTP.
Note: These OTPs are different from the OTPs you received in previous step.

18. In the Mobile / Email OTP field, enter the OTP received on your mobile number and email
address. OTP is valid only for 10 minutes.
Note:
• OTP sent to mobile number and email address are same.
• In case OTP is invalid, try again by clicking the Need OTP to be resent> Click here link. You will
receive the OTP on your registered mobile number or email ID again. Enter the newly received OTP
again.
19. Click the PROCEED button.

20. The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon
in blue square with white pen).

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The screenshot below displays the authentication link received on GST registered E-mail Id of
Promoters/ Partners, Authorized Signatories.

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. A success message is displayed when Aadhaar is successfully verified for e-KYC authentication.
Click OK.

If Aadhar Authen ca on is not Successful, the proper office will visit the premises of the office
loca on for Verifica on and approve / reject the applica on.

Period for Approval / Rejec on

In case of Aadhar Authen cated – 7 days

In case of others - 30 days

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CANCELLATION OR SUSPENSION OF REGISTRATION:
Registration can be cancelled either by proper Registration can be cancelled by the proper
officer or on an application of the registered officer on his own
person
 Business discontinued A registered person has contravened the
 Amalgamated with other legal entity prescribed provisions
 Demerged or otherwise disposed of
Change in the Constitution of the Business A registered person has not filed returns for
continuous 6 months (3 months for
composition supplier)
Taxable person no longer liable to be Voluntarily registered person has not
registered/opt out of voluntary registration commenced the business within 6 months from
the date of registration.
Registration was obtained by means of
 Fraud
 Wilful misstatement
 Suppression of facts

PROCEDURE FOR CANCELLATION:

PROCEDURE FOR CANCELLATION

Where the proper officer cancels the

Where the registered person
registration
applies for cancellation

PO shall issue a SCN

to the registerted Registered person seeking cancellation shall
person who has to apply for the same within 30 days of occurence
reply to said notice of the event warranting cancellation
within 7 days - in prescribd form
- furnishing the details of inputs held in stock or
inputs contained in semi- finished/finished
Cancellation order shall goods held in stock
be issued within 30 - and of capital goods held in stock on the date
Proceedings shall days of reply to SCN
be dropped where registration is from which cancellation of registration is sought,
liable to be cancelled liability thereon, payment, if any made & relevant
documents

Where instead of replying to

If reply to SCN is SCN, person furnishes all Proper Officer(PO) shall
pending returns and makes issue the order of
satisfactory full payment of tax along
with interest and late fee cancellation within 30 days
of submission of application
for the same

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Ques ons for Prac ce

1. What is the validity of the registra on cer ficate?

(a) One year
(b) No validity
(c) Valid ll it is cancelled
(d) Five years.

Descrip ve Ques on

→ VIT Enterprises, a sole proprietorship firm opened a Sports Accessories showroom dealing
in supply of goods at mul ple loca on, the sale made at such mul ple loca on are

Particulars Tamilnadu Puducherry Nagaland

Intra State Sale of Taxable Goods 22,50,000 0 7,00,000
Intra State Sale of Exempted Goods 0 0 6,00,000
Intra State Sale of Non Taxable Goods 0 19,00,000 0
Determine whether VIT Enterprises is liable to be registered under GST law and what is the
threshold Limit to taking Registra on in this case

Answer
As per CGST ACT 2017, a supplier is liable to be registered in the State/ Union Territory from where
he makes a taxable supply of goods/services, if his aggregate Turnover in a financial year excees the
threshold limit. The Threshold limit for a person making exclusive intra- state taxable supplies of
goods is under
(i). 10 Lakhs for the state of Mizoram, Nagaland, Manipur, Tripura
(iI). 20 Lakhs for the states of Arunachal Pradesh, Sikkim, Telangana, U arakhand, Meghalaya,
Puducherry
(iii). 40 Lakhs for Rest of india.
The threshold limit for person making supply of Services or Supply of both Goods and Services is
(i). 10 Lakhs for the state of Mizoram, Nagaland, Manipur, Tripura
(iI). 20 Lakhs for rest of India.
Aggregate Turnover includes aggregate value of all Taxable Supplies, Exempt Supplies, Export Supplies,
Interstate Supplies between dis nct persons having same PAN

Exempt Supply Includes Non – Taxable Supply

Computa on

Particulars Tamilnadu Puducherry Nagaland

Intra State Sale of 22,50,000 0 7,00,000
Taxable Goods
Intra State Sale of 0 0 6,00,000
Exempted Goods
Intra State Sale of Non 0 19,00,000 0
Taxable Goods
Aggregate Turnover 22,50,000 19,00,000 13,00,000

Thus in the View of above men on provisions VIT Enterprises is liable to get Registered under GST law
with the aggregate Turnover amoun ng to Rs. 54,50,000 ( computed on all india basis). The applicable
Threshold Limit of Registra on in this case is Rs.10,00,000 since VIT has business in Nagaland (MNMT).

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