HAPTER 9-REGISTRATIO persons liable for registration. Persons not liable for registration Compulsory registration in certain cases Procedure for registration. Deemed registration Special provisions relating to casual taxable person and non-resident taxable person ‘Amendment of registration section 29 Cancellation or surrender of registration ‘section 30 Revocation of cancellation of Definitions Place of business {Section 2(85)] 4 aplace 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 receivesgoods or services ‘or both; or 4 aplace where a taxable person maintains his books of account; or ‘4 aplace where a taxable person is engaged in business through an agent, by whatever rarecalled. Fixed establishment [Section 2(50)] Means a place (other than the registered place of business) which is characterized by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services, orto receive and use services forts own needs. Principal place of business (Section 2(89)] ‘The place of business specified as the principal place of business in the certificate ofregistration. Registered person (Section 2(94)] ‘person who is registered under section 25, but does not include a person having aUnique Identity Number. Taxable person [Section 2(107)] id under section 22/24, © scanned with OKEN Scannerregistration Section 22-Persons liable for: 5 ae of goods or services or bath Is required to obtain registration > Evel he makes the taxabl ‘the Union tertitory from where le supply . faueon ‘turnover exceeds specified threshold limit in aFY. Aggregate Turnover [Section 2(6) of CGST Act). Includes, Value ofalloutward supplies * CGST/SGST/ UTGST/IGST/ Cag Sietasable supplies * Value of inward supplies on which «Exempt supplies taxis payable under reverse chagy, © Exports ‘© Inter-State supplies: ‘of person having same PAN to be computed on all India basis. Exempt supply [Section 2(47) of CGST Act]: Means suppl of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax and includes non-taxable supply (5 petroleum product, aleshoie liquor for human consumption). Notes: > Aggregate turnover includes allsupplies made by the taxable person, whether on his ‘own account or made on behalf of all his principals > Value of goods, after completion of job work, supplied directly from the premises ofthe rexistered job worker not tobe included ints aggregate turnover > Aggregate turnover includes services provided by way ‘of extending deposits, loans or advances in so far as the consideration is represented by ‘way of interest or ‘discount. Every supplier, whose aggregate turnover in afinancial year exceeds 20 lakhs, i liable to be registered under GST in the State/ Union territory from where he makes the taxable supply of goods and/or services. ‘% However, the limit of 20 lakhs will be reduced to 10 lakh ifthe person is carrying. ‘out business in Special Category States. ‘© As per Article 279A(4)(¢) of the Constitution, there are 14 Special Category States, namely, States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, ‘Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand. % For the purposes of registration, only Mizoram, Tripura, Manipur and Nagaland are Special Category States. Therefore, the threshold limit 10 akh Is applicable for Mizoram, ‘Tripura, Manipur and Nagaland, Page No 100 © scanned with OKEN Scannertobe engaged excuse Inthe supply of goa 7 even fhe stl mpi of serecesprovided OY Woy of extending deposits, pooner a rf ’ sre sie serepresented by way ofinterestordscount 19 exempts any person who is engaged in supply of goods and ree financial year does nat exceed 40 akin from registration ation under section 24 of the CGST Act. tions persons required totake compulsory registr / oe aking supplies of ce cream and other edible ice, whether or 2 fat containing coco? yan masala and Tabacco and manufactured tobacco pativtes ote tester ne bellow] Persons engaged in making sntra-State supplies in the States of ‘Arunachal Pradesh, Uttarakhand, Meghalaye, IK Telangane, Puducherry and Special Category States2$ perection 22 (Nagaland, Mizoram, Manipur, Tripura). 1g Person who has opted for voluntary registration grsuch registered persons who intend tocontinue with their registration tunderthe CGSTAct aewantnrenordtiitor | Se MANIPUR > ARUNANCHAL PRADESH > MISORAM > MEGHALAYA > ALLOTHER STATE > NAGALAND > SIKKIM > TRIPURA > UTTARAKHAND > PUDUCHERRY > Telangana ‘exclusively in intra-sate supply of goods. *+persons engaged in Continuation of pont 2 above Fy ash bres ory a8 990 Bias of ssi mea Bulding bricks, Earthen or rooting tes ates: Fly ash boc? earths ceo page No 101 > a, © scanned with OKEN Scannerrent States across India has one branch business in differ Ina ae voto eon am She threshold limit for GST registration will be reduc, Special Cat 3 lakhs. ed tory intra-State supply of Is exclusively engaged in RENEE re + inthe current FY from Himachalpredesh showy Debi. nhus antes showroom in Mizoram with a turnover of 12 lakh in the aoe aae ares te xis engaged in supplying garments from a Special Ca ! tegory State, the applicable threshold limit for gets reduced to 20 lakhs. Further, Mr. jg liable to get registered under G: ST in both Himachal Pradesh and Mizoram on his ‘aggregate turnover crossing the threshold limit of 10 lakh > Registration required only for a place of business from where taxable supplytakes lace. * caplie isnot liable to obtain registration in a State/UT from where he makes an exempt/non-taxable supply) E.g:ABC Enterprises is engaged in supply of taxable goods in Kerala. It also supplies ‘alcoholic liquor for human consumption from Nagaland. Its turnover in the current financial year is 35 lakhs in Kerala and 9 lakh in Nagaland. Since ABC Enterprises is ‘exclusively engaged in making taxable supplies of goods from KERALA, the applicable threshold limit for obtaining registration is 40 lakh. However, the threshold limit will ‘not be reduced to “10 lakh in this case, as supply of alcoholic liquor for human consumption from Nagaland (one of the Special Category States) are non-taxable ‘supplies. since the aggregate tumover of ABC Enterprises exceeds the applicable threshold limit of 40 lakh, its liable to obtain registration. It will obtain registration in Kerala, buts not required to obtain registration in Nagaland as he is not making ‘any taxable supplies from said State. ‘Section 22 (2) Every person who, on the d: a license under an existin the appointed day. Section 22(3) ‘ay Immediately preceding the appointed day, is registered or holds law, shal be liable to be registered under this Act with effect from ‘Where a business aber a ‘carried on by a taxable person registered under this Act is transferred, os dutta _ ‘Of succession or otherwise (transfer/change in the ownership of Sith ofthe Sole proprietor, to another person as a roing concern, the "8 the case may be, shall be liable tobe registered with effect the date of such transfer or succession, © scanned with OKEN Scannerection 2214 iotwithstanding, anything contained in sub-sections (1) and (3), tosanetion of scheme or an arrangement for amalgamation companies pursuant to an order of a High Cour, Tribunal oro fable tobe registered, with effect from the date on vihich thy in a case of tr fansfer purs or deererttac erg a the transferee. shall be Retro of Compas, “ourt oF Tribunal, PERSONS NOT LIABLE FOR REGISTRATION [SECTION 23] Any person engaged exclusively in the business of supplying goods ors ‘that are not liable to tax or wholly exempt from tax. services or both > Anagriculturist tothe extent ofsupply of produce out of cultivation of land ia not liable to registration, -_ a cetfcate of incorporation giving effect to such order of the High Agriculturist 2(7) of the CGST Act asanindividual/HUF who undertakes cultivation of land {@) byown labour, or (b) by the labour of family, or {@) by servants on wages payable in cash or kind or by hired labour under personalsupervision or the personal supervision of any member of the family Man agriculturistis also engaged in making any supply other than supply of produce out of cultivation of land, he shall be liable to registration based on applicable threshold limit. Kis an agriculturist engaged in cultivation of wheat in his field in the State of KERALA. He ‘was exclusively engaged in supply of wheat cultivated in his field in the previous year. Thus, ‘he was not liable to registration as he was exclusively engaged in supply of produce out of cultivation of land. In the current year, he decides to start trading in rice apart from supplying his wheat produce. rurnover in the current year is 34 lakhs from supply of wheat produced and 8 lakhs from trading ‘of rice. Since he is engaged in trading of rice also, ‘he is not covered under section 23 above. The threshold limit for registration applicable to ‘a person exclusively engaged in supply of ‘goods in the State of KERALA is ° 40 lakh. The Sa ah cinaerroe tein ‘Thus, he will be liable to registration. Specified caterory of persons notified by the Government exempted from obtaining registration oer making ony reverse charge sUpples 1) Persons malig onesie oftaxabe services pt 20 nN AO. (8) Persons mane interstate taxable supple of natiied handcraft goods upto 20/10 12 Passat ce cane Pan anche enrted anew Pago No 109, © scanned with OKEN Scannerie supplies of notified products, when made sa vpand eventhough some machinery may algo ne egg! eT ean persons have obtained @ PAN and haye. tl” ied handicraft goods up t ble supplies of notifie ip 020/19 ove cared a PAN and have generated an e-waybii)) tet, (Such persons d products, when made by taxable supplies of notifie ie by the cr, ® Ca gee though some machinery may also be used in the Process, :plath (Sach persons have obtained a PAN and have generated an e-way bp a [CONPULSORY REGISTRATION IN CERTAIN CASES [SECTION 24] 1H) Persons moking any inter-State taxable supply. @ Casual taxable persons (CTP) making taxable supply 6) Persons who are required to pay tax under reverse charge. (@ Non-esident taxable persons (NRTP) making taxable supply 65 Every ECO (Electronic Commerce Operator) who is re quired to collect tax at source under section 52 Distributor, ‘whether or n¢ ’ lot Separately regi : lying online inform, parately registered under this Act. lation and data base acces: . 5 OF retrieval (OIDAR) “ ouside India to aperson in inca, other han a registered Mm | © scanned with OKEN Scannerfor registration- Section 25 es on whois liable tobe registered under section 2 ee tion in every sch tat r Union terry in ch hasan days from the date on which he becomes liable to registration, in such aie “" dat ato such conan a maybe presi ; ii Provided thata casual taxable person or a non-resident taxable person shall apply f rgstration at east ive days Prior tO the commencement of business ali re ided further that a person having uni a fined in the Special Economic Zones het 2005, ina Special Economic Zone or beng 2 Special Economic Zone developer shall a 5 yar a separatist, asst romeo uns eed re special Econamic Zone Inthe same State or Union territory. outside t [separate registrations have to be obtained for each of the two units as separate places of business) fg: ABC Industries is engaged in ranufacturing activities in KERALA. Ithas two menufacturing units in KERALA - one in SEZ ‘and another outside SEZ. Under GST, one ation per state is required. However zincein this carey 978 ‘of the two units of ‘ed in SEZ it will have to compulsorily make 2 separete 1 ofbusiness distinct from unit located outside registrs [ABC Industries is locat application for registration asa plac Sez. Section 2512) ‘4 A person seeking registrat aState or Union territory. «provided that a person having multiple places of business 9 state or Union territory rey be granted a separate registration fr each such place of business, subject 2 ‘such conditions as may be prescribed. Je registration in ion under this Act shall be granted 2 State-wises stions under GST. rao multipl States willhayeto ake indiferent States. ‘Page No 105 © scanned with OKEN Scannern of business in one State, he has an rato eto chee obtain indepe ‘business. aces of business of such person pay tax on SUppIY of Danas oe a ther registered place of business, ofuehy ice/bill of supply, for such supply. Separate registration and eve tax invoice fled for each place of by REG 01 needs to be filed for each pl 85, application (GST tax for one of his places of businessseparatly regi Ser aieen, Shall nt pay tax under composition levy for pe pce of busines [separately registred] of reitered peron ‘tax under composition levy, all. other registered plac, eon abe ce ep et eae Wher er:0n who has obtained or 'srequired to obtain registration in a State or Union ‘errtor in respect of an ment, has an establishment in another State or Union titer. then such establishments shall be treated as establishments of distinct persons for Act, 1961 In o4 © Provided that a person requi Fetmanent Account Hume red to deduct tax under section 51 may have, in lieu of Ander the sald Act in order 3 Tax Deduction and Collection Account Number Issued to be eligible for grant of registration, © scanned with OKEN Scannersn)” Refer page No- 124 fumishngothank account details [Rule 2081 etter, yrfteoetafen enS to unis the details of his bank account Re ts at acts mane meme et eT is bank account detolls ser abtaina registration, tye rege parson except TDS deduct TCS cotecta), ser coainn Seat otregiaton anda GSTI, alowed 10 RESIN geese nSe To dis etank acount on te common ox within petod of 20 days rm he dat of grat of eistraton. Sees os ane oat cig eam eamn sone Page No 107 © scanned with OKEN ScannerMtarble person may be granted registration on the basis of such au ssident a iene ere be ete who ble tobe repistered under this Ac fats to obtainr, poeeeern wibout rede toany action which mas be taken 7 . wae New for the time: being in force, Droceed 0 etlster such person ‘may be prescribed, inspection, Search or | finds that a person lable to regist N, Such officer m; ti aYFeBister the said pe Prescribed form ny dings under dan under the Act has failed ty "#0 on @ temporany basis © scanned with OKEN ScannerIbe granted or rejected after due as may be prescribed. yo on orthe Unique identity Number shal cer and within such period rm and with effect from such date 2s may ye been granted after the ye deemed to has sn communicated Identity Number shall b 10), if no deficiency has bee Freitraion or 2 UNE tivo prion preserved under sub-section ( ant within that periods othe applic with rules 8, fent taxable person person required todeduct {3k {A person required to collect fy at source lying OIDAR services From ¢ place outsi id toin section 14 of IGSTACt- ‘4 Non-resid at source under section 51 under section5? de India to anon-taxable online 4. Every person lable to get registered and person ekg oun epsaten hah jeclare his excise 3 pa * train ago td Permanent Account Number (PAN) ru 9¢1)nas boon amended mobile number seta eaters, 5 ctsaias Shigece cee > c/s Invert a of FORM GST REG-02 on GST CommenFerta iat (capt database time password se nail addross 2. PAN, mobile number & le number & a-mall addrase 370 Val eects by Common Portal from eee and email verified through one" send to PAN-tinked mobile number and © toit. age No 109 © scanned with OKEN Scanner27 o7asi3i2 TaxaTion mnsTTUTE OF HASKARS ‘TRN) is generated and communicat 1 a address Seo ee number and e-mail th vatdated moe nt ahall electronically submlt application in Part B of apoicatg with specified the applicant sholl undergo authentic, ibmitting the application, ‘ation, won ‘rant of registration [bellow discussed in detail] Hhadhag, saci Heaton contin the deta, sch 25 cone tution of busines, tio seeampeamien, dane feoremencemant of business, reason to obtain registrat Mra Prof and nature of activity carried out therein, dtalls of APOB, devo, of bank ecco details of authorized signatory, ete, ) 5. Onreceipt of such application, an acknowledgement in th soplicant electronically 7. A Causal Taxable Person (CTP) applying for: registration ‘eposit of taxi his electronic cash ledger and an ackn deposit '& Application shall be forwarded to the Proper Officer. 8. Proper Officer examines the application and accompanying documents, rane ae fund inorder, Proper officer will grant registration certfste in Formas REGO Refer note t baton] nically, within 7 working information or documents from the of particulars declaredin the ‘MobileNo. & E-mail address) (Refer note balow)| 8d 0 theappig, nt Prescribed form shal) Ud tthe Gets a TRN for making ana, }owledgement is issued only after sig 't furnished the clarification, Information ‘or documents within 7 working 227: from receipt of notice/proper officer is not satisfied with it Proper officerwill eject the eplication for reasons to be recorded inwriting, low 3 case after physical verification of site fed for physical verification) ‘based on data analysis & Page No 110 © scanned with OKEN Scannerroval of Application ote proper officer fails to take any action in the, followi ng cases within, the Bepeation for grant of registration shall be deemed to have been appro, stipulated time, the Lento kr station rece | | within a period of 30 ‘20 deo ft cary ct sal eifcaten tte repeton iiath of epee ace a Physical verification of business premises in certain cases after grant of registration [Rule 25] (Were the proper officer is satisfied thatthe physical verification ofthe place of business of a person i required AFTER the ‘grant of registration:, he may get such verfcation ofthe place of business done and the verfeation report atong wih the cner documents, including photographs, shall be uplcaded in prescribed form on the common portal within 2 period of 15 working days folowing the date of such verification (@) Where the physical verifcaton of he place of business of a person fs required BEFORE the grant of registration nt errs pas nu a9 a) al sagas legen aoe {form on the common portal at least § working days prior to the completion of the time ‘period specified in the said proviso. Issuance of registration certificate [Rule 10] ae ‘Where the application for grant of registration has been approved, a certificate of registration in FORM GST REG-06 showing the principal place of business (PPoB) and additional place(s) of business (APoB) is made available to the applicant on the Common Portal ‘and a Goods and Services Tax Identification Number (GSTIN) i.e. the GST registration no. Is ‘communicated to applicant, within 3 days after the grant of | registration. Display of registration certificate and GSTIN on the name board [Rule 38] : % Every registered person shall display his registration certificate in apromine® location at his PPoB and at every APOD. 4 GSTIN also has to be displayed on the name board ‘exhibited at the entry of his PPOB and at every APOB. Page No 111 © scanned with OKEN Scanner1745131227 OF TAXATION 9) LHASKAR'S INSTITUTE le 1 tion within 30 a: t submits application for registrat YS from the ee Felanceantinennlais effective date of registration isthe date on winien ae becomes fiable to registration. ‘an applicant submits application for registration after 30 days from the date he liable to registration effective date of registration date. Of grant of Fegistration, te he comes [eatin Section 26 (1) ‘he grant of registration or the Unique Identity Number under the State Goods and Services Tax ‘Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of ‘eeswation or the Unique Identity Number under this Act subject to the condition that the =2pplcation for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub-section (10) of section 25. Section 26 (2) ‘Notwithstanding anything contained in Sub-section (10) of section 25, any rejection of : ppleation fr registration or the Unique Identity Number under the tate Goods and Services TexAct or the Union Territory Goods and Services Tax Aet shall be deemed to be a rejection of ‘pplication for registration under this Act. © scanned with OKEN Scanner-nXATION 9745131227 £0 Section 27 Special provisions relating to ctp ion 270 The cortfeate of rogistration ietued toa casual taxable tavable person shall be valid forthe period specified in the application for registration _ or l Whichever is arti ninety days from the effective date of registration J : and NRTp PerEon oF anon. resident such person shall make taxable supplies o : sehen Pplies only after the Issuance ofthe certificate of > Provided that the proper officer may, on sufiient cause beng shown by the said tarale person, extend the said period of ninety days by afurther period not exceeding ninety days, (by making an application before the end ofthe validity of registration granted to him) Section 27 (2) Acasual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax inan amount equivalent to the estimated tax liability of such person for the period fr which the registration is sought. Provided that where any extension of time is sought under subsection (2), 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 Section 27 (3) The amount deposited under sub-section (2) shall be credited tothe electroniccash ledger of Such person and shall be utilized in the manner provided under section 49. RTP and CTP [Sections 25 827! nsf with rules 13 & 15 2. Section 2(20) casual person - invving supply of e00ds 0° person who occasionally undertakes transactions toons 2 services or both in the course or furtherance of business, ie ee or in any other capacity, ina State/UT where he has no fixed P b. Section 2 resident taxable persor ae ‘Any person who occasionally undertakes transactions Ieahing eH services or both, whether as principal or agent orin anv no fixed place of business or residence In of goods or but who has Page No 113 © scanned with OKEN Scanner1207 ON 9745131 ySINSTITUTE OF TAXAT LHASKAR'SINSTH ‘he optionto pay tox under composition Ba toes aa ert nS diya prior tn: Commencement of business aes for rarosioniatendot PAN] © ar stattested copy OFS Vall passport a ta lation signed by his authorized signatory who is an Inter antag lid PAN, st nesta tax incorporated or established outside nda, P apiaton for registration shall be submitted along with its toy Ientifcation ‘number or unique number on the basis of which the entity Is identified, bythe Government of that country or its PAN, ifavailable Application willbe submitted by NRTP ina ditfereny AMENDMENT OF REGISTRATION (SECTION 28] Section 28 read with rule 19 of CGST Rules, 2017, ‘Core Fields ‘Non-Core Fields % Name ofthe business (Legal namejiP ‘name of day to day functionaries ‘there is no change ‘inpan. [Charge shall be applicable fora ‘eeinratonsof repitered pene obtained under ‘same PAN). | > Raation aistones ‘etirement oF inese (Change shat be registered person plicable fora Mobile Numbers ete, Page No 114 © scanned with OKEN Scannerinthe prescribed manner. Such amendment shall take of feet rence of event warranting such amendment. registration certificate shall stand amended uponsubmi ission ration particulat fromthe date of occul more fields of information: \dment on the Common Portal next 15days ‘dent is unwarranted/documents furnished are 1g days of receipt of application, PO will serve a SCN rejected? for amendment in the registration ication for amen to be granted within lon that amen incomplete/incorrect, within 15 workin, why application for ‘amendment should not be > The proper officer shall not reject the application ars without giving the person an ‘opportunity of being heard. .rson replies to the notice within 7 working days & reply is satisfactory, ificate amended wry not replies tothe notice within 7 working days/ reply is unsatista mendment shall be rejected take action within a) period se notice of the appl permission > ifpotsofthe pint > registered per: tory Application for a > theproper officer’ thereceipt of the reply to the show cau! Isto take anyaction.- ibmission of theapplication, > Deemed amended: If the proper officer fail {a) within a period of 15 working days from the date of sul riod of 7 working days from of 7 working days from the date of or (b) within a pet the date of the receiptof the replyto the show cause notice, registration shall stand amen ertificate shall be made available tothe rogistere > any rejection of approval of amendments under th rejection or approval under this Act- > Any particular of th tion shall not stan date earlier than date of submi ‘ation for amendment with order of Commission din writing 2! specified by Commissioner in the sai > make fresh application for registration incase constitution of any business) application for amendment of registration form business from one State to the other (voluntari oe rch registration inthe State he i relocating his business). Mobile [Link]-mall address of authorized signatory <2? te amended only after online verification through GST Portal. ied for and the amended monportal. hall be deemedtobe 2 \ded to the extent appli ‘ed person on the com \e SGST/UTGST Act sI d amended with effect from 2 smmon portal except nditions the certificate of con cor snd subject to cor there is change in PAN (Ex. change inthe cannot be filled if there is change in place of ration and apply for iy cancel his current reeist v © scanned with OKEN ScannerLHASKAR'S INSTITUTE OF TAXATION 9745131227 ‘Section 29 Cancellation or suspension of registration ‘Section 29 (1) ‘The prover officer may, either on his own motion or 4 onan application filed by the registered person or byhis legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be; the circumstances where: 4. the business has been discontinued, transferred fully for any reason including a proprietor, amalgamated with other legal entity, demerged or otherwise dispos, ath ofthe 2. there is any change inthe constitution of the business ed of 5 metwatiepenon nolan lable tbe epee unde secon 2 or etn 240 ‘owta the registration voluntary made under sub Section (3 of ection2s, tends ap, Prescribed, hay; having rd {Provided that during pendency af he proceedings relating to cancellation of rq theregtered person the registration may be suspended for such period sea such ey say beprescribed. anne a ‘Section 29(2) The prope ffcer may cancel the registration ofa person from such date, including anyretrospe ate, 2s he may deem fit, where, ta 3) 2 registered person has contravened such Provi may be prescribed 4) Aperson paying tax under se {or financial year beyond ©) Any registered person, ot ‘Continuous tex period as ad Any person who has tab ction 10 {composition scheme] has not furnishedreturns ‘three months from the due date of furnishing the said return her than a person specified in clause (b), has nat furnishedre™ may be prescribed (refer clause hai bellow) en voluntary registration under sub-section (3) of section 25h=s ns fort Page No 116 © scanned with OKEN Scanner‘om the date of registration ness within six months fr willful misstatement orsuppression of facts. obtained by means of U4, hall not cancel the registration without giving the person an cancellation of registration, the igs relating to nmanner as may be prescribed jod and in suck dency of the proceed registration for such per provided further that during pet cer may suspend the proper off Clause h & i of Rule 24 (py Registered person return under section 391 aire piss retus for@. cones period of 6 months fie return under proviso 1 (Registered person requ 2 ego Pos nt fuished Fetus fF 2 ontinu0us required to fle © scanned with OKEN Scannerjen em ss to cance! NS EEE ing to cancellation of registration fle. xpayer I this way, ® the proceedings related to cancellation of repisy ‘the pendency ofthe proc lst GST tow during speneioiandmanecotssenson of rentration sas follows ‘were registered person has applied for cancellation of registration: where retered person has applied for cancellation of registration, the registrations seemed 1 be suspended from: {a} he dt of subisslon of the application or Proper of tion during UNS unde ation, hall be {o) the date from which the cancellation is sought, whichever i ater, pending the completion of proceedings for cancellation ofregistration, ‘wnere cancelation ofthe registration has been initiated by the Department onits own = {Where the proper officer has reasons to believe that the regisrationof a person is lable to be cancelled he may suspend the registration of such person with efct tome ate o be determined by him, pending the completion ofthe proceedings for cancellaton of registration vine (8) (9.8 comparison of te retums furnished by a registered person under section 39 with: * the deals of outward supplies furnished in Form GSTR-1 oF * the deals of inward supplies derived based on the detalls of outward supplies fumished by his suppers in their Form GSTR-1, oR (© suc cer anaiysis, as may be caned cut onthe recommendations ofthe Council, Sonata tere re sitcant diferences or anomalies indicating contravention ofthe rooster sthe COST Actor the ules made thereunder, loading fo cancellation of mae ar 1 therounder, leading to cancelai (0) tere 2 contravention ‘oe provisions of rulo 10A [Furnishing of bank account details} bythe ‘erwoiaton ol such person shall be suspended, 198 communication to his email aderess cancelation arpanded from time to time. In ths intimation for suspension heen washed eran, mann ape stiller and snomates are fghghied ands NS 2 Peis of 30 days, as to why his registration shal not be cancel! i) ine regartong the cancellation is initiated by the Department on its own and ‘efund under seston ets BEEN suspended, such personshall not be granted i "£4 0F the COST Act, dirng the period of suspension of © scanned with OKEN ScanneraxnTiON 9745131227 oF regatration (New suble Gay, Sub-rule (4) provides that the suspension revoked upon completion of the canceln effect from the date on whi Of registration. ¢ ion been inserted to rule 214(4) 4 Proceedings by the pro mn hed come into eect a ichthe suspensio which provides a 5 follows; ‘The suspension of registration Proviso has ‘registered person, whose registration has been suspended as above: > shall not make any taxable supply duing the period of suspersion and shall not be required to furnish any return under section 39, “shal not make any taxable supply” shall mean thatthe registered person shll not ‘issue a tox invoice and, accordingly, not charge tox on supplies made by him durin the period of suspension Further, the suspension of registration shall be deomed tobe revoked upon fumishing of ponding GST rolums, where GST registration was suspended due to nor-ing of GST return ing the sid rtum by 2 “Vor a financial yar beyond 3 months ftom the due date of fishing he ‘composition taxpayer or iy by rites 2: retums for such continuous tax period as may be presribed [refer dause M81) Py rea persons (other than composition taxpayer) fier unr ne 22. ‘subject to the condition thatthe registration has not been canceled by the rors Ee © scanned with OKEN Scanner=—_~ i ~Q a 745131227 ASKAR'S INSTITUTE OF TAXATION 9) af revocation of suspension of registration hoa been htrevised tox nvorces} and sectlon 40 [frst return) nee of suspension ond the procedure specified theranspest! section 2913) Section 2902 eitraton uncer this section shal not fee the aby of the pe Tope ater des under ts Aetortodcharge any obligation under this Act | Bayt under for any period prirto the date feancliation whether or at such ae and riper dues are determined before or after the date of cancellation, 2914 ‘The cancellation of registration under sre ony Goods and Services Tax Ac, as the case may be, shall be deemed tobe acanceiato ion of registration under this Act. ‘Section 29 (5) refer ITC chapter-rule44) LL Every registered person whose registration iscancelled shall pay an amount,by way of debit inthe electronic credit ledger or electronic cash ledger, equivalent to LL. the credit of input taxin respect of «inputs held in stock and inputs conteine: stock «© capital goods or plant and machinery 1 the State Goods and Services Tax Act or the Union semi-finished or finished goods held in ‘onthe day immediately preceding thedate of such cancellation or the output tax payable on such goods, whichever Is higher, i caleulated in such manner as may be prescribed. Provided that in case of capital goods or plant and machinery, the taxable person shall pay ‘an amount equal to L the input tax credit taken on the sald capital goods or plant andmachinery, reduced by such percentage points as may be prescribed or 2 the tax on the transaction value of such capital goods or plant and under section 15, whichever Is higher. Section 29 (6) ‘The amount payable under sub-section (5) shall be calculated in such manner as may be prescribed machinery Page No 120 © scanned with OKEN Scannerlof TAXATION 9745131227 re for cancellation of registratio ss onvcancalatlon i retitred aes wuls20and2y electronically submitthe application for cane > Heis required to furnish in the application th i 4 detail + inputsheldin stock or inputs contained inn ‘+ liability thereon, ‘+ dotals of the payment, if any, made agai hf any, Inst such habuitya furnish relevant documentsthereof on *@btvand > proper officer shal issue the order of cancel submission of application for cancellation 1o-motu cancellation by the Department > POshallnotcancel the same without ging show case notice and withutgvnga eons ‘opportunity of being heard, to the registered person, > Thereplytosuch show enue notice (SH) eo be ubmited wt : sto be submited within? dys aerve ot > Ifreply to SCN is satisfactory, proper officer shall boa tieroantegrastee re prescribed form. > However, where the person instead of replying othe SCN served for failure to furnish etums for continuous pated of 6 mons 2 tax pads, athe case maybe tuner a FY. band rent om ei uring te tad return case of compost schene spar tnsnes ae purcaprmore remit baymant ofthe tax ds along wh allo erat an ia, he pope ices ep be prensa per officer shallissue the orderof ‘order > Where registration ofa personis liable to be cancelled, ‘cancellation of registration within 30 days from the date of reply SCN, Nati fective date of nm ‘The cancellation of registration shall be effective from date tobe determined by the proper officer ard ‘mentioned in the cancellation order ‘NOTES ‘ofregistration [Rule 20). ‘dues under the Act for any period prior to the date Once registration is cancelled by the tax authority, same via sms and email, Order for cancellation of ret ¥ the primary authorized signatory by emalandss, oe the parle er he concellation order for wh Taxpayer would not be allowed to file return for mentioned nthe cancelation order, Hownver, he con sub {le forthe perlod before date of concelation mentioned registration was active). submit atu cellatic days of occurrence of the event warranting canceling et" esrb om lation of registration within 30 days from the date of > Apersonto whom UIN has been granted under rule 17 cant apply for caneeistion son to pay taxandother > The cancelltionof registration will not affect iabilty of registered person to pay 2 metas of cancellation -{Section 29(3)] the tvpayer wl be inated 20 the stration ibe sued anditinated to thin 39 © scanned with OKEN Scannerrule 23] Revocation of cancellation of regi ot reat ion of cancellation Stration ‘s cancelled su0-motu by the proper officer, ae moron ot the cancetation to such proper affcer, within ay rte nto he onder of cancelation of registration thn on cay et steont cause being shown. and for reasons to be recor revathcer authorised by him i his behall not Below te ba rane of co etre mac SSS SATS Scene my torah ponos NOT Bee satisfied that there ae sufficient grounds or revocation of ean by an order within 30 days of receipt of pst of application nd communicate the same to applicant. > Guverwie, he may reject the revocation application, 2 ejecting the application, he has to firstissue SCN to the eppli clarification within 7 working > Tneproper officer shall dispose t of clarification. (8) Where registration was cancelled returns (1) where the registration has been cancelled with effect from the date of order of cancellation of registration, person applying for revocation of cancellation hasto furnish > Allreturns due til the date of such cancellation before the application for ‘revocation can be filed and has to pay any amount due as tax, in terms of ‘such returns along with any amount payable towards interest, penalties or late feepayable in respect of the said returns. > Allreturns due for the period from the date of or date of order of revocation of cancellation of registration hav within a period of 30 days from the date of the order of revocation (2) Where the registration has been cancelled with retrospective effect st who shall furnish the days of service of SCN. he application accept/reject the same] within 30 days of receipe for failure of registered person to furnish ‘der of cancellation tll the je to befurnished lowed tobe filed. ‘The application for revocation of cancellation of registration is a subject to the condition that all returns relating to the period from the effective dat ‘registration til the date of order of revocation of cancellation © shall be filed within a perlod of 30 days from the date of order 0 ‘evocation of cancellation of registration. te of cancellation of vtregistration f such Page No 122 © scanned with OKEN Scannerolders, 651 Practitioner cannot apply for, um the registration is cancelled on the requ ee apply for revocation of cancelled r one evocation of can est ofthe ta egistration, celled registration, MPAYEr OF his legal he > Me Asis gull produce by wilting the ences of Bwtho is a com per the Agricultural Produce Marketing ComnmittewActiAPuie Mare + Mr, Bidentifes the buyers and sel the apricuty the State, Produce on behalf of Mr. for charges a commission from Mr. A. HM. Aortic 7 tncases where the invokes sued by Mr. tothe be. Mr. isan woe tere hein ver, Mr. Bis an agentas covered under > Monee, services supplied by commiction ag +2 Mr Bn bel of the principal wt consideration shall be deemed tobe asupply . ‘The teplstration requirements of the commission agent uch cases have been clarified ag fol Since the services provided bythe commission agent forsale or purchase ‘of agricultural produce are exempt, . such commission agents (even when they quali feBlstered in accordance with provisions of setion23](o), * Sperson sllable for mandatory reistrationit he makes taxable supply of goods orservcesor both on behalf of other taxable persons section 24) Accordingly, a commission agent will be abe to get mandatory registered under ths provision ‘only when both the following conditions are satisfied 8) the principal should be a taxable person;and 1b) thesupplies made by the commission agent should be taxable. However, a commission agent under APMC Act makes supplies on behalf of an agriculturist who snot taxable personit he supplies produce outofeitvationofland ‘Thus, a commission agent, who is making supplies on behalf of nontaxable person isnot able {for compulsory registration under this provision. However, if where a commission agentis able to pay tax under reverse charge, such an agent wil be required to get registered compulsoiy. fy a agent under Schedule!) are not lable tobe © scanned with OKEN Scannericant 1. We ay () indvidul_appleant” or other than an inv > ever thentication/furnish proof of possession of Aadhaar number, auther s ication of Aadhaar number, h an applicant opts for authenti er, he shall, whit . operon or reget, undergo authentication of Aadhaar number. > Soi authentication is required to be eligible for grantof registration, > Dateofubmission af the application in such cases shall be earlier of * the date of authentication of the Aadhaar number, or + 35 days from the submission ofthe application in Part 8 of Form GSTREG-o1 > In case appli ntfs an individual, he shall undergo authentication of his ‘own aachaar number. > In case applicant i other than individual, the authentication willbe of ‘adhaar number of the Karta, Managing Director, whole time Director, such numboe Of partners, Members of Managing Committee of Association, Board of Trustees, authorised ‘epresentative, authorised signatory and such other notified class of percone Where Aadhaar number is not assigned @ a person fails to undergo authentication of aadhaar ‘number or does not opt for ‘uthentication of Aadhaar number, or (@ "a person, who has undergone authentication of Aadhaar umber, is identified on the commen portal, based on data analysis and risk parameters (presently n {28 Pilot project in Gujarat), for carrying out physical verification of places of business (tii) the proper officer, with the ‘Qpproval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business the registration shall be granted within 30 days of submission of application ow after physical verification of the principal place of business and verification such documents as the proper officer may deem fit. [already discussed section 25 read with rule 9] © scanned with OKEN Scannerns aiready registered o 4 person shall undergo authentication, or furnish proof of possession of session er, inthe prescribed form, manner and time. exyrosistere ul toot numb je 30 preserves te manner in which aadhaar authentication needs to be done by a 7 Te gstered person” rostered person suthentcation of tHE Aadhaar number of:- who has been issued a certificate of registration under GST, shall undergo proprietor, inthe case of proprietorship firm, «Any partner in the case of a partnership firm, arta in the case of a Hindu undivided family, inthe case of acompany, director or any whole-time director, tation of persons or body of «Managing «Any of the Mem! individuals or a Society, oF tee in the Board of Trustees, in the cas ers of the Managing Committee of an Associ © Trust e of a Trust; anid of the Authorized Signatory. ible for the following purposes: {for revocation of cancelation of Form RFD-O1 [Rule 89] cout of India [Rule 96] in order to be eli registration (Rule23] Y for filing of application Y for filing of refund application 1 for refund ofthe IGST pat on B04 exported tothe person required to undergo authenicoel of ving identification documents not been assigned 11 furnish the follo if Aadhaar number bas ‘such person shal the Aadhaar number namely: his/her Aadhoar Enrolment ID IPs and @ (by) Bank passbook with photograph; oF iy. Voter identity card isued BY the Election Commission of India; (ii) Passports or Guy _Drving teense sued by the Licensing Authority iowever, once Aadhast TUE jotted to such person, he shall undergo, the Howenvcation of Aadhaar number "au period of 30 days of the allotment of the Asdhaar ‘number ratified undersection 25(60)}, Le. to +108 shall not be applicable to persons haar authentication. ‘the afore-said rule yersons exempt from aad © scanned with OKEN Scanner3. Persons/class of persons exempt from aadhaar authentication . Sectio Following persons have been notified in this regard 2560) © Aperson who is not a citizen of India © Department or establishment of State Government or CentralGovernment © Local outhority Statutory body © Public Sector Undertaking A person applying for Unique Identity Number under section25(9) lentified on the common porta, based Aadhaar authentication ne ‘along with the veri Ris. | © scanned with OKEN Scannerfect from 01.10.2023, Notificatic ry, with effect fi , Notification No. 34/2023 CTdated zi ears ratt supplies of goods through an ECO whois required to Bet Wetec i ren aggregate turnover inthe preceding financial year and in the catentfanclyermot hold limit in accordance with the provisions of section 22(1), are cant 7 , are exempted from a ing the thre’ enti gratin, subject the following conditions, name opi () such persons shall not make any inter-State supply of goods; (i) such persons shall not make supply of goods though ECO in morethan one State/Union territory; i) such persons shall be required to have a PAN issued under the Income-tax Act, 1961; (jv) _ such persons shall, before making any supply of goods through ECO, declare on the common portal: a their PAN b. address of their place of business and State/UT in which such persons seek to make such ply hich shall be subjected to validation on the « supy common portal; (\)_such persons have been granted 2 thecommon portal on successful vali in enrolment number on idation of the PAN declared above; (iy such persons shall not be granted more than one enrolment number ina Sate; . mae by uch persons though ECO vino supply of goods sabe made BY SNF ae unless such persons have been granted 2" ‘enrolment number on Ah cmon portal and : rpm are sbecuety gard eosaon vi where such me pment number sal cease tobe vate der seco tr ive date of registration. © scanned with OKEN Scanner