A Goods and Services Tax (GST) Laws

Registration 5.6

I
n any tax system registration is the most fundamental requirement for identification of tax payers ensuring
tax compliance in the economy. Registration of any business entity under the GST Law implies obtaining
a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the
government and to avail Input tax credit for the taxes on his inward supplies. Without registration, a person
can neither collect tax from his customers nor claim any input tax credit of tax paid by him.
Need and advantages of registration
Registration will confer the following advantages to a taxpayer:
 He is legally recognized as supplier of goods or services.
 He is legally authorized to collect tax from his customers and pass on the credit of the taxes paid on the
goods or services supplied to the purchasers / recipients.
 He can claim input tax credit of taxes paid and can utilize the same for payment of taxes due on supply of
goods or services.
 Seamless flow of Input Tax Credit from suppliers to recipients at the national level.
Nature of Registration
The registration in GST is PAN based and State / UT specific. Supplier has to register in each of such State
or Union territory from where he effects supply. In GST registration, the supplier is allotted a 15-digit GST
identification number called “GSTIN” and a certificate of registration incorporating therein this GSTIN is made
available to the applicant on the GSTN common portal.
– First 2 digits of the GSTIN is the State code,
– Next 10 digits are the PAN of the legal entity,
– Next 2 digits are for entity code, and
– Last digit is checksum number.
Example of GSTIN: 19AAICM1234K1Z2 or 06AAICM1234K1ZT

19 AAICM1234K 1 Z 2
State Income tax PAN Entity number of the same PAN By default Checksum digit
Code holder in the state
Registration under GST is not tax specific which means that there is single registration for all the taxes i.e. CGST,
SGST/UTGST, IGST and cesses.

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Generally, a given PAN based legal entity would have one GSTIN per State, that means a business entity having
its branches in multiple States will have to take separate State wise registration for the branches in different
States. But within a State an entity with different branches would have single registration wherein it can declare
one place as principal place of business and other branches as additional place of business. A supplier is not liable
to obtain registration in those State from where he makes an exempt or non-taxable supply.

5.6.1 Persons liable for registration [Sec. 22]

Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special
category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in
a financial year exceeds specified threshold limits
However, where such person makes taxable supplies of goods or services or both from any of the special category
States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ₹ 10 lakhs.
Taxpoint :
Special Category States as per article 279A(4)(g) of the Constitution are:
a. Arunachal Pradesh b. Assam c. Manipur d. Meghalaya e. Mizoram f. Nagaland
g. Himachal Pradesh h. Sikkim i. Tripura j. Uttarakhand k. Jammu and Kashmir
However, for the purpose of registration under GST, following States are considered as special category States:

1. Manipur 2. Mizoram 3. Nagaland 4. Tripura

Threshold limit for registration
Threshold limit for registration for supplier of goods and services are as under:

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Taxpoint :
 The aforesaid limit is for aggregate turnover. As per sec. 2(6), aggregate turnover means the aggregate value
of
i. all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on
reverse charge basis),
j. exempt supplies (excluding exempted services provided by way of extending deposits, loans or advances
in so far as the consideration is represented by way of interest or discount),
k. exports of goods or services or both; and
l. inter-State supplies of persons having the same PAN (i.e., stock transfer between branches, etc.) to be
computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and
cess.
– “Aggregate turnover” shall include all supplies made by the taxable person, whether on his own
account or made on behalf of all his principals.
– The supply of goods, after completion of job work, by a registered job worker shall be treated as
the supply of goods by the principal referred to in sec. 143, and the value of such goods shall not
be included in the aggregate turnover of the registered job worker.
“Exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which
may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and
Services Tax Act, and includes non-taxable supply – Sec. 2(47)
“Non-taxable supply” means a supply of goods or services or both which is not leviable to tax under
this Act or under the Integrated Goods and Services Tax Act – Sec. 2(78)
 For the purpose of GST, Delhi and Puducherry are considered as States.
 In few cases, registration is compulsory, irrespective of size of turnover (Sec. 24)
 The limit of ₹ 40,00,000 is applicable only to a supplier who is engaged exclusively in the supply of goods.
However, a person shall be considered to be person engaged exclusively in supply of goods even if he is
engaged in supply of exempted services provided by way of extending deposits, loans or advances in so far
as the consideration is represented by way of interest or discount.
 A supplier may obtain voluntary registration, even though his turnover does not exceed applicable threshold
limit. In this case, he is required to pay tax without considering aforesaid limit.
 In case of supplier of
– Ice-cream and other edible ice, whether or not containing cocoa
– Pan Masala
– Tobacco and manufactured tobacco substitutes
– fly ash bricks, fly ash aggregate with 90% or more fly ash content; Fly ash blocks; or
– Bricks of fossil meals or similar siliceous earths; or
– Building bricks; or
– Earthen or roofing tiles
The threshold limit is ₹ 20,00,000 (₹ 10,00,000 in case of special category States) is applicable.

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5.6.2 Persons not liable for registration [Sec. 23]

The following persons shall not be liable to registration :
1. any person engaged exclusively in the business of supplying goods or services or both that are not liable to
tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;
2. an agriculturist, to the extent of supply of produce out of cultivation of land.
¾ An agriculturalist is required to register himself if he is supply other products and value of turnover
exceeds applicable threshold limit.
¾ As per sec. 2(7), ‘agriculturist’ means an individual or HUF who undertakes cultivation of land:
a. By own labour, or
b. By the labour of family, or
c. By servants on wages payable in cash or kind or by hired labour under personal supervision or
personal supervision of any member of the family.
Taxpoint : The Government may, on the recommendations of the Council, by notification, specify the
category of persons who may be exempted from obtaining registration under this Act. From various
notification following are listed:
3. Persons engaged in rendering taxable services, who are liable to GST under reverse charges, are not required
to take registration.
4. Job-workers engaged in making inter-State supply of services to a registered person except
a. He is liable to be registered u/s 22(1); or
b. He is opting for voluntary registration or persons engaged in making supply of services in relation to
jewellery, goldsmiths’ and silversmiths’ wares and other articles
5. Persons effecting inter-State supplies of taxable services – where the aggregate value of supplies on PAN-
India basis does not exceed ₹ 20 Lakhs in a year (₹ 10 Lakhs for special category States- Manipur, Mizoram,
Nagaland and Tripura)
6. Categories of persons effecting inter-State taxable supplies of handicraft goods – where the aggregate value
of supplies on PAN-India basis does not exceed ₹ 20 Lakhs in a year (₹ 10 Lakhs for special category States-
Manipur, Mizoram, Nagaland and Tripura)
7. Persons providing services through e-commerce mode who is required to collect tax at source, provided
their aggregate turnover does not exceed ₹ 20 lakh (₹ 10 lakh in special category States-Manipur, Mizoram,
Nagaland and Tripura)
As per sec. 2(45), “electronic commerce operator” means any person who owns, operates or manages digital
or electronic facility or platform for electronic commerce
8. Categories of casual taxable persons making taxable supplies of handicraft goods- where the aggregate value
of supplies on PAN-India basis does not exceed ₹ 20 Lakhs in a year (₹ 10 Lakhs for special category States-
Manipur, Mizoram, Nagaland and Tripura)
As per sec. 2(20), “casual taxable person” means a person who occasionally undertakes transactions
involving supply of goods or services or both in the course or furtherance of business, whether as principal,
agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.

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9. The basic limit, beyond which obtaining registration becomes mandatory, has been increased from ₹ 20
lakhs to ₹ 40 lakhs for certain categories of persons i.e., any person, who is engaged in exclusive supply of
goods and whose aggregate turnover in the financial year does not exceed ₹ 40 lakh, except:
a. persons required to take compulsory registration u/s 24
b. persons engaged in making supplies of the following goods,
– Ice cream and other edible ice, whether or not containing cocoa
– Pan masala
– Aerated water
– All goods, i.e. Tobacco and manufactured tobacco substitutes
– fly ash bricks, fly ash aggregate with 90% or more fly ash content; Fly ash blocks; or
– Bricks of fossil meals or similar siliceous earths; or
– Building bricks; or
– Earthen or roofing tiles
c. persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur, Meghalaya,
Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand; and
d. persons exercising option u/s 25(3) i.e., voluntary registration or such registered persons who intend to
continue with their registration.

5.6.3 Transfer of Business [Sec. 22(3) / (4)]

 Where a business carried on by a registered taxable person registered is transferred, whether on account of
succession or otherwise, to another person as a going concern, the transferee or the successor, as the case
may be, shall be liable to be registered with effect from the date of such transfer or succession.
 In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case
may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise,
the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies
issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.

5.6.4 Compulsory registration in certain cases [Sec. 24]

The following categories of persons shall be required to be registered, irrespective of size of their turnover :

Category of Persons Subject to following exemption

Persons making any inter-State taxable a. Inter State supplies of taxable services
supply b. Inter State supplies of handicraft goods
when their turnover does not exceed ₹ 20 lakhs (or ₹ 10 lakhs)
Casual taxable persons making taxable Casual taxable persons making taxable supplies of handicraft
supply goods if the aggregate turnover does not exceed ₹ 20 lakhs (or ₹
10 lakhs)
Persons who are required to pay tax under
reverse charge

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Category of Persons Subject to following exemption

Persons who are required to pay tax u/s
9(5) i.e., e-commerce operator in respect
of intra-State supplies of specified
categories of services supplied through it
Non-resident taxable persons making
taxable supply
As per sec. 2(77), “non-resident
taxable person” means any person who
occasionally undertakes transactions
involving supply of goods or services or
both, whether as principal or agent or in
any other capacity, but who has no fixed
place of business or residence in India
Persons who are required to deduct tax
u/s 51
Persons who supply goods or services or
both on behalf of other registered taxable
persons whether as an agent or otherwise
Input service distributors
Persons who supply goods and/or Persons providing services through e-commerce mode who is
services, other than supplies specified u/s required to collect tax at source, provided their aggregate turnover
9(5), through such electronic commerce does not exceed ₹ 20 lakh (₹ 10 lakh in special category States-
operator who is required to collect tax at Manipur, Mizoram, Nagaland and Tripura)
source u/s 52 Taxpoint: W.e.f. 01-10-2023, subject to the following condition,
a person making supplies of goods through an electronic
commerce operator (who is required to collect tax at source u/s 52)
and having an aggregate turnover in the preceding financial year
and in the current financial year not exceeding the threshold
limit of above which a supplier is liable to be registered in
the State or Union territory in accordance with the provisions
of sec. 22(1) shall be exempted from obtaining registration under
the said Act:
i. such persons shall not make any inter-State supply of goods;
ii. such persons shall not make supply of goods through
electronic commerce operator in more than one State or
Union territory;
iii. such persons shall be required to have a Permanent
Account Number issued under the Income Tax Act, 1961;
iv. such persons shall, before making any supply of goods
through electronic commerce operator, declare on the
common portal their Permanent Account Number issued under
the Income Tax Act, 1961, address of their place of business
and the State or Union territory in which such persons seek to
make such supply, which shall be subjected to validation on
the common portal;

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Category of Persons Subject to following exemption

v. such persons have been granted an enrolment number
on the common portal on successful validation of the
Permanent Account Number declared as per clause (iv);
vi. such persons shall not be granted more than one enrolment
number in a State or Union territory;
vii. no supply of goods shall be made by such persons through
electronic commerce operator unless such persons have been
granted an enrolment number on the common portal; and
viii. where such persons are subsequently granted registration
u/s 25, the enrolment number shall cease to be valid from the
effective date of registration.
Every electronic commerce operator who
is required to collect tax at source u/s 52
Every person supplying online
information and database access or
retrieval services (OIDAR) from a place
outside India to a person in India, other
than a registered taxable person
Every person supplying online money
gaming from a place outside India to a
person in India
Such other notified person
Special procedure to be followed by the electronic commerce operators in respect of supplies of goods through
them by unregistered persons [Notification No. 37/2023 dated 04-08-2023]
The electronic commerce operator who is required to collect tax at source u/s 52 notified as the class of persons
who shall follow the following special procedure in respect of supply of goods made through it by the persons
exempted from obtaining registration (hereinafter referred to as the said person) in accordance with the notification
issued u/s 23(2) vide notification number 34/2023- Central Tax, dated 31-07-2023 namely:
i. the electronic commerce operator shall allow the supply of goods through it by the said person only if
enrolment number has been allotted on the common portal to the said person;
ii. the electronic commerce operator shall not allow any inter-State supply of goods through it by the said
person;
iii. the electronic commerce operator shall not collect tax at source u/s 52(1) in respect of supply of goods made
through it by the said person; and
iv. the electronic commerce operator shall furnish the details of supplies of goods made through it by the said
person in the statement in FORM GSTR-8 electronically on the common portal.

However, where multiple electronic commerce operators are involved in a single supply of goods through
electronic commerce operator platform, “the electronic commerce operator” shall mean the electronic commerce
operator who finally releases the payment to the said person for the said supply made by the said person through
him.

Special procedure to be followed by the electronic commerce operators in respect of supplies of goods through
them by composition taxpayers [Notification No. 36/2023 dated 04-08-2023]

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The electronic commerce operator who is required to collect tax at source u/s 52 are notified as the class of
persons who shall follow the following special procedure in respect of supply of goods made through it by the
persons paying tax u/s 10 [i.e., composition levy] namely:
i. the electronic commerce operator shall not allow any inter-State supply of goods through it by the said
person;
ii. the electronic commerce operator shall collect tax at source u/s 52(1) in respect of supply of goods made
through it by the said person and pay to the Government as per provisions of sec. 52(3); and
iii. the electronic commerce operator shall furnish the details of supplies of goods made through it by the said
person in the statement in FORM GSTR-8 electronically on the common portal.

5.6.5 Procedure for registration [Sec. 25]

(1) ¾ Every person who is liable to be registered u/s 22 or 24 shall apply for registration in every such
State or Union territory in which he is so liable within 30 days from the date on which he becomes
liable to registration, in such manner and subject to such conditions as may be prescribed.
¾ A casual taxable person or a non-resident taxable person shall apply for registration at least 5 days
prior to the commencement of business.
¾ A person having a SEZ unit or being a Special Economic Zone developer shall have to apply for a
separate registration, as distinct from his place of business located outside the Special Economic
Zone in the same State or Union territory.
¾ Every person who makes a supply from the territorial waters of India shall obtain registration in
the coastal State or Union territory where the nearest point of the appropriate baseline is located.
Refer Rule 8
(2) A person seeking registration under this Act shall be granted a single registration in a State or Union
territory.
A person having multiple places of business in a State or Union territory may be granted a separate
registration for each such place of business, subject to such conditions as may be prescribed.
(3) A person, though not liable to be registered u/s 22 or 24 may get himself registered voluntarily, and all
provisions of this Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one registration, whether in one State or
UT or more than one State or UT shall, in respect of each such registration, be treated as distinct persons
for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration in a State or UT in respect of an
establishment, has an establishment in another State or UT, then such establishments shall be treated as
establishments of distinct persons.
(6) Every person shall have a PAN issued under the Income- tax Act, 1961 in order to be eligible for grant
of registration.
A person required to deduct tax u/s 51 may have, in lieu of a PAN, a Tax Deduction and Collection
Account Number (TAN) issued under the said Act in order to be eligible for grant of registration.
(6A) Aadhaar number authentication for existing person
Every registered person shall undergo authentication, or furnish proof of possession of Aadhaar
number, in such form and manner and within such time as may be prescribed.
If an Aadhaar number is not assigned to the registered person, such person shall be offered alternate and
viable means of identification

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In case of failure to undergo authentication or furnish proof of possession of Aadhaar number or furnish
alternate and viable means of identification, registration allotted to such person shall be deemed to be
invalid and the other provisions of this Act shall apply as if such person does not have a registration.
(6B) Aadhaar number authentication for new individual registrant
Every individual shall, in order to be eligible for grant of registration, undergo authentication, or furnish
proof of possession of Aadhaar number.
If an Aadhaar number is not assigned to an individual, such individual shall be offered alternate and
viable means of identification in specified manner
(6C) Every person, other than an individual, shall, in order to be eligible for grant of registration, undergo
authentication, or furnish proof of possession of Aadhaar number of the Karta, Managing Director,
whole time Director, such number of partners, Members of Managing Committee of Association, Board
of Trustees, authorised representative, authorised signatory and such other class of persons, in such
manner, as specify.
However, where such person or class of persons have not been assigned the Aadhaar Number, such
person or class of persons shall be offered alternate and viable means of identification in such manner
as specify
(6D) The provisions of Aadhar authentication shall not apply to such person or class of persons or any State
or UT or part thereof as specified.
Following are specified:
– A person who is not a citizen of India; or
– A class of person other than (a) individual; (ii) authorized signatory of any types; (iii) managing
and authorized partner; and (iv) karta of a HUF
(7) A non-resident taxable person may be granted registration on the basis of such other documents as may
be prescribed i.e., without PAN
(8) Where a person who is liable to be registered fails to obtain registration, the proper officer may, without
prejudice to any action which may be taken, proceed to register such person in such manner as may be
prescribed [Refer Rule 16]
(9) Following person shall be granted registration / UID:
a. any specialised agency of the United Nations Organisation (UNO) or any Multilateral Financial
Institution and Organisation notified under the United Nations (Privileges and Immunities) Act,
1947, Consulate or Embassy of foreign countries; and
b. any other person or class of persons, as may be notified by the Commissioner, shall be granted a
Unique Identity Number [Rule 17]
(10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such
manner and within such period as may be prescribed [Rule 9]
(11) A certificate of registration shall be issued in such form and with effect from such date as may be
prescribed [Rule 10, 10A and 10B]
(12) A registration or a Unique Identity Number shall be deemed to have been granted after the expiry of
the period prescribed u/s 25(10), if no deficiency has been communicated to the applicant within that
period.

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Application for registration [Rule 8]

1. Every person who is liable to be registered u/s 25(1) and every person seeking registration u/s 25(3) (hereafter
referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number,
mobile number, e-mail address, State or Union territory in Part A of Form GST REG-01 on the common
portal, either directly or through a Facilitation Centre notified by the Commissioner.
However, this sub-rule is not applicable in case of the following :
- A non-resident taxable person,
- A person required to deduct tax at source u/s 51,
- A person required to collect tax at source u/s 52; and
- A person supplying online information and database access or retrieval services (OIDAR) from a place
outside India to a non-taxable online recipient referred to in sec. 14 of the IGST, 2017; and
- A person supplying online money gaming from a place outside India to a person in India
Taxpoint : Every person being an Input Service Distributor shall make a separate application for registration
as such Input Service Distributor.
2. The PAN shall be validated online by the common portal from the database maintained by the Central Board
of Direct Taxes and shall also be verified through separate one-time passwords sent to the mobile number
and e-mail address linked to the Permanent Account Number.
3. On successful verification of aforesaid details, a temporary reference number shall be generated and
communicated to the applicant on the said mobile number and e-mail address.
4. Using the reference number generated, the applicant shall electronically submit an application in Part B of
Form GST REG-01, duly signed or verified through electronic verification code, along with the documents
specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by
the Commissioner.
Where an applicant, other than a person notified u/s 25(6D), opts for authentication of Aadhaar number,
he shall, while submitting the application, undergo authentication of Aadhaar number and the date of
submission of the application in such cases shall be the date of authentication of the Aadhaar number, or 15
days from the submission of the application in Part B of FORM GST REG-01, whichever is earlier.
However, every application made by a person, other than a person notified u/s 25(6D), who has opted for
authentication of Aadhaar number and is identified on the common portal, based on data analysis and
risk parameters, shall be followed by biometric-based Aadhaar authentication and taking photograph of
the applicant where the applicant is an individual or of such individuals in relation to the applicant as notified
u/s 25(6C) where the applicant is not an individual, along with the verification of the original copy of the
documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres
notified by the Commissioner and the application shall be deemed to be complete only after completion of
the process.
Further, every application made by a person, other than a person notified u/s 25(6D), who has not opted
for authentication of Aadhaar number, shall be followed by taking photograph of the applicant where the
applicant is an individual or of such individuals in relation to the applicant as notified u/s 25(6C) where
the applicant is not an individual, along with the verification of the original copy of the documents
uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the
Commissioner and the application shall be deemed to be complete only after successful verification..
5. On receipt of an application, an acknowledgement shall be issued electronically to the applicant in Form
GST REG-02.

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6. A person applying for registration as a casual taxable person shall be given a temporary reference number
by the common portal for making advance deposit of tax in accordance with the provisions of sec. 27 and
the acknowledgement shall be issued electronically only after the said deposit.
Issue of registration certificate [Rule 10]
1. Where the application for grant of registration has been approved under rule 9, a certificate of registration
in Form GST REG-06 showing the principal place of business and additional place or places of business
shall be made available to the applicant on the common portal and a Goods and Services Tax Identification
Number shall be assigned subject to the following characters:
a. 2 characters for the State code;
b. 10 characters for the PAN or the TAN;
c. 2 characters for the entity code; and
d. 1 checksum character.
2. The registration shall be effective from the date on which the person becomes liable to registration where the
application for registration has been submitted within a period of 30 days from such date.
3. Where an application for registration has been submitted by the applicant after the expiry of 30 days from
the date of his becoming liable to registration, the effective date of registration shall be the date of the grant
of registration.
4. Every certificate of registration shall be duly signed or verified through electronic verification code by the
proper officer under the Act.
5. Where the registration has been granted, the applicant shall be communicated the registration number, and
the certificate of registration, duly signed or verified through electronic verification code, shall be made
available to him on the common portal, within a period of 3 days after the expiry of the period specified in
rule 9(5).
Furnishing of Bank Account Details [Rule 10A]
The registered person (except TDS deductor or TCS collector), after obtaining certificate of registration and a
GSTIN, is allowed to furnish information with respect to details of bank account on the common portal, within
a period of 30 days from the date of grant of registration, or before furnishing the details of outward supplies of
goods or services or both u/s 37 i.e., GSTR 1 or IFF, whichever is earlier.
Aadhaar authentication for registered person [Rule 10B]
The registered person, other than a person notified u/s 25(6D), who has been issued a certificate of registration
under rule 10 shall, undergo authentication of the Aadhaar number of the proprietor, in the case of proprietorship
firm, or of any partner, in the case of a partnership firm, or of the karta, in the case of a Hindu undivided family,
or of the Managing Director or any whole time Director, in the case of a company, or of any of the Members of
the Managing Committee of an Association of persons or body of individuals or a Society, or of the Trustee in the
Board of Trustees, in the case of a Trust and of the authorized signatory, in order to be eligible for the following
purposes:
a. For filing of application for revocation of cancellation of registration in Form GST REG-21 under Rule 23
b. For filing of refund application in Form RFD-01 under rule 89
c. For refund under rule 96 of the integrated tax paid on goods exported out of India
However, if Aadhaar number has not been assigned to the person required to undergo authentication of the
Aadhaar number, such person shall furnish the following identification documents:
(a) her/his Aadhaar Enrolment ID slip; and
(b) (i) Bank passbook with photograph; or
(ii) Voter identity card issued by the Election Commission of India; or

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(iii) Passport; or
(iv) Driving license issued by the Licensing Authority under the Motor Vehicles Act, 1988 (59 of 1988):
Such person shall undergo the authentication of Aadhaar number within a period of 30 days of the
allotment of the Aadhaar number.
Physical verification of business premises in certain cases [Rule 25]
 Where the proper officer is satisfied that the physical verification of the place of business of a person is
required after the grant of registration, he may get such verification of the place of business done and the
verification report along with the other documents, including photographs, shall be uploaded in FORM GST
REG-30 on the common portal within a period of 15 working days following the date of such verification.
 Where the physical verification of the place of business of a person is required before the grant of registration
in the circumstances specified in rule 9, the proper officer shall get such verification of the place of business
done and the verification report along with the other documents, including photographs, shall be
uploaded in FORM GST REG-30 on the common portal at least 5 working days prior to the completion of
the time period specified in the said rule
Separate registration for multiple places of business within a State or a Union territory [Rule 11]
1. Any person having multiple places of business within a State or a Union territory, requiring a separate
registration for any such place of business u/s 25(2) shall be granted separate registration in respect of each
such place of business subject to the following conditions:
a. such person has more than one place of business as defined in sec. 2(85);
b. such person shall not pay tax u/s 10 for any of his places of business if he is paying tax u/s 9 for any
other place of business;
c. all separately registered places of business of such person shall pay tax under the Act on supply of
goods or services or both made to another registered place of business of such person and issue a tax
invoice or a bill of supply, as the case maybe, for such supply.
For the purposes of clause (b), it is hereby clarified that where any place of business of a registered person
that has been granted a separate registration becomes ineligible to pay tax u/s 10, all other registered places
of business of the said person shall become ineligible to pay tax under the said section.
2. A registered person opting to obtain separate registration for a place of business shall submit a separate
application in FORM GST REG-01 in respect of such place of business.
3. The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis
mutandis, apply to an application submitted under this rule.
5.6.6 Deemed registration [Sec. 26]
 The grant of registration or the Unique Identity Number under the SGST Act or the UTGST Act shall be
deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition
that the application for registration or the Unique Identity Number has not been rejected under this Act
within the time specified in sec. 25(10).
 Similarly, any rejection of application for registration or the Unique Identity Number under the SGST Act or
the UTGST Act shall be deemed to be a rejection of application for registration under this Act.
5.6.7 Special provisions relating to casual taxable person and non-resident taxable person
[Sec. 27]
1. The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid
for
– the period specified in the application for registration; or

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– 90 days from the effective date of registration,

whichever is earlier.
Taxpoint :
¾ Such person shall make taxable supplies only after the issuance of the certificate of registration.
¾ The proper officer may, on sufficient cause being shown by the said taxable person, extend the said
period of 90 days by a further period not exceeding 90 days.
2. A casual taxable person or a non-resident taxable person shall, at the time of submission of application for
registration, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such
person for the period for which the registration is sought.
Where any extension of time is sought, 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.
Taxpoint :
A person applying for registration as a casual taxable person shall be given a temporary reference number by
the common portal for making advance deposit of tax and the acknowledgement shall be issued electronically
only after the said deposit.
3. The deposited amount shall be credited to the electronic cash ledger of such person and shall be utilised in
the manner provided u/s 49.
A casual taxable person has to apply for registration at least 5 days prior to the commencement of business. There
is no special form to register as a casual taxable person. The normal FORM GST REG-01 which is used by other
taxable persons can be used for obtaining registration by casual taxable person also. A casual taxable person,
before applying for registration, should declare his Permanent Account Number, mobile number, e-mail address,
State or Union territory in Part A of FORM GST REG-01on the common portal, either directly or through a
Facilitation Centre notified by the Commissioner.
The Permanent Account Number shall be validated online by the common portal from the database maintained
by the Central Board of Direct Taxes. The mobile number declared shall be verified through a one-time password
sent to the said mobile number; and the e-mail address shall be verified through a separate one-time password
sent to the said e-mail address. On successful verification of the Permanent Account Number, mobile number
and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the
said mobile number and e-mail address.
5.6.8 Cancellation or suspension of registration [Sec. 29]
1. The proper officer may, either on his own motion or on an application filed by the registered person or by
his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period
as may be prescribed, having regard to the circumstances where:
a. the business has been discontinued, transferred fully for any reason including death of the proprietor,
amalgamated with other legal entity, demerged or otherwise disposed of; or
b. there is any change in the constitution of the business; or
c. the taxable person is no longer liable to be registered u/s 22 or 24 or intends to optout of the registration
voluntarily made u/s 25(3)
During pendency of the proceedings relating to cancellation of registration filed by the registered person, the
registration may be suspended for such period and in such manner as may be prescribed.

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 Indirect Taxation

2. The proper officer may cancel the registration of a person from such date, including any retrospective date,
as he may deem fit, where:
a. a registered person has contravened such provisions of the Act or the rules made thereunder as may be
prescribed; or
b. a person paying tax u/s 10 has not furnished the return for a financial year beyond 3 months from the
due date of furnishing the said return; or
c. other registered person has not furnished returns for a such continuous tax period as may be prescribed24; or
d. any person who has taken voluntary registration u/s 25(3) has not commenced business within 6 months
from the date of registration; or
e. registration has been obtained by means of fraud, wilful misstatement or suppression of facts
However, the proper officer shall not cancel the registration without giving the person an opportunity of
being heard.
During pendency of the proceedings relating to cancellation of registration, the proper officer may suspend
the registration for such period and in such manner as may be prescribed.
3. The cancellation of registration shall not affect the liability of the person to pay tax and other dues under this
Act or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date
of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.
4. The cancellation of registration under the SGST Act or the UTGST Act, as the case may be, shall be deemed
to be a cancellation of registration under this Act.
5. Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic
credit ledger or electronic cash ledger, equivalent to the
- credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished
goods held in stock or capital goods or plant and machinery on the day immediately preceding the date
of such cancellation or
- the output tax payable on such goods,
whichever is higher, calculated in such manner as may be prescribed.
In case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax
credit taken on the said capital goods or plant and machinery, reduced by such % points as may be prescribed
or the tax on the transaction value of such capital goods or plant and machinery u/s 15, whichever is higher.
6. The aforesaid payable amount shall be calculated in such manner as may be prescribed.
Registration to be cancelled in certain cases [Rule 21]
The registration granted to a person is liable to be cancelled, if the said person, -
a. does not conduct any business from the declared place of business; or
b. issues invoice or bill without supply of goods or services or both in violation of the provisions of this Act,
or the rules made thereunder; or
c. violates the provisions of sec. 171 (Anti-profiteering measures) or the rules made thereunder.
d. violates the provision of rule 10A (Furnishing of bank account details)
e. avails input tax credit in violation of the provisions of sec. 16 or the rules made thereunder; or

24 6 months

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f. furnishes the details of outward supplies in Form GSTR-1 as amended in GSTR 1A u/s 37 for one or more
tax periods which is in excess of the outward supplies declared by him in his valid return u/s 39 for the said
tax periods; or
g. violates the provision of third or fourth proviso to rule 23(1) or rule 86B25.
Suspension of registration [Rule 21A]
 Where a registered person has applied for cancellation of registration under rule 20, the registration shall be
deemed to be suspended from the date of submission of the application or the date from which the cancellation
is sought, whichever is later, pending the completion of proceedings for cancellation of registration under
rule 22.
 Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled u/s
29 or under rule 21, he may, suspend the registration of such person with effect from a date to be determined
by him, pending the completion of the proceedings for cancellation of registration under rule 22.
 Where,
a. a comparison of the returns furnished by a registered person u/s 39 with the details of outward supplies
furnished in FORM GSTR-1 as amended in FORM GSTR-1A if any, or the details of inward supplies
derived based on the details of outward supplies furnished by his suppliers in their FORM GSTR-1 or in
FORM GSTR-1A of the previous tax period, if any, or such other analysis, as may be carried out on the
recommendations of the Council, show that there are significant differences or anomalies indicating
contravention of the provisions of the Act or the rules made thereunder, leading to cancellation of
registration of the said person, or
b. there is a contravention of the provisions of rule 10A by the registered person,
the registration of such person shall be suspended and the said person shall be intimated in FORM GST
REG-31, electronically, on the common portal, or by sending a communication to his e-mail address
provided at the time of registration or as amended from time to time, highlighting the said differences,
anomalies or non-compliances and asking him to explain, within a period of 30 days, as to why his
registration shall not be cancelled.
 A registered person, whose registration has been suspended shall not make any taxable supply (i.e., the
registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him
during the period of suspension) during the period of suspension and shall not be required to furnish any
return u/s 39
 A registered person, whose registration has been suspended shall not be granted any refund u/s 54, during
the period of suspension of his registration.
 The suspension of registration shall be deemed to be revoked upon completion of the proceedings by the
proper officer under rule 22 and such revocation shall be effective from the date on which the suspension
had come into effect. The suspension of registration under this rule may be revoked by the proper officer,
anytime during the pendency of the proceedings for cancellation, if he deems fit.
Taxpoint: Where the registration has been suspended for non filing of GST returns or non compliance
of rule 10A (and the registration has not already been cancelled by the proper officer), the suspension
of registration shall be deemed to be revoked upon furnishing of all the pending returns or on
compliance of rule 10A.

25 Rule 86B: The registered person shall not use the amount available in electronic credit ledger to discharge his liability towards output tax in
excess of 99% of such tax liability, in cases where the value of taxable supply other than exempt supply and zero-rated supply, in a month
exceeds ₹50 lakhs

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 Indirect Taxation

Cancellation of registration [Rule 22]

1. Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled
u/s 29, he shall issue a notice to such person in Form GST REG-17, requiring him to show cause, within a
period of 7 working days from the date of the service of such notice, as to why his registration shall not be
cancelled.
2. The reply to the show cause notice shall be furnished in Form REG-18 within the said period.
3. Where a person who has submitted an application for cancellation of his registration is no longer liable
to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in Form
GST REG-19, within a period of 30 days from the date of application submitted under rule 20 or, as the
case may be, the date of the reply to the show cause issued under this rule or under rule 21A(2A) cancel the
registration, with effect from a date to be determined by him and notify the taxable person, directing him to
pay arrears of any tax, interest or penalty including the amount liable to be paid u/s 29(5).
4. Where the reply furnished in response to the notice under this rule or in response to the notice issuedunder
rule 21(2A) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in
Form GST REG -20
Where the person instead of replying to the notice served for contravention of the provisions contained in
sec. 29(2), furnishes all the pending returns and makes full payment of the tax dues along with applicable
interest and late fee, the proper officer shall drop the proceedings and pass an order in Form GST-REG 20]
5. The provisions shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application
had been submitted by the proprietor himself.
5.6.9 Revocation of cancellation of registration [Sec. 30]
1. Subject to such conditions as may be prescribed, any registered person, whose registration is cancelled
by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the
registration in such manner, within such time and subject to such conditions and restrictions, as may be
prescribed.
2. The proper officer may, in such manner and within such period as may be prescribed, by order, either revoke
cancellation of the registration (subject to prescribed conditions and restrictions) or reject the application.
The application for revocation of cancellation of registration shall not be rejected unless the applicant has
been given an opportunity of being heard.
3. The revocation of cancellation of registration under the SGST Act or the UTGST Act, as the case may be,
shall be deemed to be a revocation of cancellation of registration under this Act.
Revocation of cancellation of registration [Rule 23]
1. A registered person, whose registration is cancelled by the proper officer on his own motion, may subject
to the provisions of rule 10B submit an application for revocation of cancellation of registration, in Form
GST REG-21, to such proper officer, within a period of 90 days from the date of the service of the order of
cancellation of registration or within such time period as extended (not exceeding 180 days) by the Additional
Commissioner or the Joint Commissioner or the Commissioner, as the case may be, at the common portal,
either directly or through a Facilitation Centre notified by the Commissioner
No application for revocation shall be filed, if the registration has been cancelled for the failure of the
registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of
such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect
of the said returns:

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All returns due for the period from the date of the order of cancellation of registration till the date of the
order of revocation of cancellation of registration shall be furnished by the said person within a period of 30
days from the date of order of revocation of cancellation of registration.
Where the registration has been cancelled with retrospective effect, the registered person shall furnish all
returns relating to period from the effective date of cancellation of registration till the date of order of
revocation of cancellation of registration within a period of 30 days from the date of order of revocation of
cancellation of registration.
2. (a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient
grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by
an order in Form GST REG-22 within a period of 30 days from the date of the receipt of the application
and communicate the same to the applicant.
(b) The proper officer may, for reasons to be recorded in writing, under circumstances other than above, by
an order in Form GST REG-05, reject the application for revocation of cancellation of registration and
communicate the same to the applicant.
3. The proper officer shall, before passing the order, issue a notice in Form GST REG-23 requiring the applicant
to show cause as to why the application submitted for revocation should not be rejected and the applicant
shall furnish the reply within a period of 7 working days from the date of the service of the notice in Form
GST REG-24.
4. Upon receipt of the information or clarification in Form GST REG-24, the proper officer shall proceed to
dispose of the application within a period of 30 days from the date of the receipt of such information or
clarification from the applicant.

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