1. REGISTRATION PROVISIONS UNDER GST
DISCUSSION ON PRACTICAL ISSUES RELATED TO REGISTARTION AND MIGRATION UNDER GST BY NIRC OF ICSI
DATE-01 MAR 2017
Ashu Dalmia
FCA, DISA, CISA, ICAI Certified-FAFD,ICAI-Certified Arbitrator, Special Auditor u/s 72A of the finance Act 1994 (office of the Commissioner, Service, Tax Audit-II Delhi)
Partner
Ashu Dalmia & Associates
Mob:
Web:-

2. PROVISIONS OF REGISTRATION UNDER GST-CHAPTER VI OF MGL

3. Section 18(1) & (2) of Chapter V
Basic Provisions for Registration
Section 23
Special provisions relating to casual taxable person and non resident taxable person
Section 24
Amendment of Registration
Section 25
Cancellation of Registration
Section 26
Revocation of cancellation of Registration
Section 27
Persons Liable to be Registered
Schedule V
Restriction on use of ITC for new Registration
Section 18(1) & (2) of Chapter V

4. MANDATORTY REGISTRATION –SCHEDULE V of MGL VOLUNTARY REGISTRATION
WAYS OF REGISTRATION
MANDATORTY REGISTRATION –SCHEDULE V of MGL
VOLUNTARY REGISTRATION
CASUAL /NON RESIDENT TAXABLE PERSON

5. Mandatory Registration
Registration liability arising from schedule V of the MGL
Registration to be taken each state
Registration to applied with in 30 days of becoming taxable person

6. IMPACT IF REGISTRATION NOT APPLIED WITH IN 30 DAYS
Registration will be effective from the date of grant of registration.
Credit available only after date of Registration.
Loss of credit of inputs before the date of becoming taxable person.
Taxable invoices can not be issued for the intermediate period.

7. Schedule V –Mandatory to take registration
Where to take registration (Fresh registration)
-In every state
-From where
-The supplier
-Is making the taxable supply
-and aggregate turnover exceeds Rs.20 Lacs for normal states
-Rs.10 lacs in special category states and
- states covered in Article 279A (4) (g)
States are Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.

8. Can multiple registration be taken in a state?
Optional -In case of multiple business verticals in a state
What is business vertical:
As per Section 2(18) of CGST/SGST Act 2016, “Business vertical” means a distinguishable component of an enterprise that is engaged in supplying an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business verticals;
Explanation: Factors that should be considered in determining whether products or services are related include:
the nature of the products or services;
the nature of the production processes;
the type or class of customers for the products or services;
the methods used to distribute the products or provide the services; and
if applicable, the nature of the regulatory environment, for example, banking, insurance, or public utilities.

9. Aggregate turnover includes: -taxable supply -exempt supplies -export of Goods and/or services -inter state supplies of a person having same PAN to be computed on all India basis -excludes taxes paid under GST and -Supplies on which tax has been paid under reverse charge. Exempt Supply Includes: not taxable under this Act Supply of nil rated Exempted u/s 11 of the MGL
Aggregate turnover-section 2(6) of MGL
Exempt Supply-Section 2(44) of MGL

10. Threshold limit will also include:
Supplies made by a person on behalf of his principals will also be considered for threshold limit of agent.
Supply of goods by a registered job worker shall be included in turnover of principal.

11. Mandatory registration without any threshold limit
Persons making inter-state taxable supply
Casual taxable persons
Persons covered in reverse charge
Persons who are required to pay tax u/s 8(4)
Non-resident taxable persons
Person required to deduct TDS
Person required to collect TCS
Agent
ISD
Person supplying through Ecommerce operator in case operator not covered u/8(4)
Every electronic commerce operator
ODAR operator

12. Tax liability u/s 8(4) of MGL
categories of services the tax on which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the person liable for paying the tax in relation to the supply of such services.
PROVIDED that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax.
PROVIDED FURTHER that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax

13. Non Resident Taxable Person
Casual Taxable Person
occasionally undertakes transactions
involving supply of goods and/or services
in the course or furtherance of business
whether as principal, agent or in any other capacity,
in a taxable territory where he has no fixed place of business.
Non Resident Taxable Person
occasionally undertakes transactions
involving supply of goods and/or services
whether as principal, agent or in any other capacity,
has no fixed place of business in India.
Casual Taxable Person-section 2(20) of MGL
Non Resident Taxable person-section 2(68) of MGL

14. Registration of Casual and No resident Taxable Person
Registration before 5 days of starting activities
Initial registration for maximum 90 days which is further extendable to 90 days
Advance deposit of tax which will be credited in cash ledger

15. WHY Voluntary Registration
Section 18(2)
A person who take registration u/s 23(3) will be eligible for input tax in respect of inputs held in respect of
Stock
Semi finished stock
Finished stock
On the day immediately preceding the date of grant of registration.
Section 18 (1)
A person who has applied for registration under the Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall, subject to such conditions and restrictions as may be prescribed, be entitled to take credit of
input tax in respect of inputs held in stock
inputs contained in semi finished Goods
inputs contained in finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act.

16. WHICH FORM TO BE USED

17. FLOW OF REGISTRATION Reject in FORM GSTREG-05
Application in FORM GSTREG-01
ACKNOWLEDGEMENT in FORM GSTREG-02
Information in FORM GSTREG-03
Within 3 days
Reply in FORM GSTREG-04
Within 7 days
Reject in FORM GSTREG-05
Or Registration in FORM GST REG-06

18. Amendment to Registration
Online
Application to the proper Officer

19. Cancellation of Registration
By own motion
Where the taxpayer has contravened such provisions of the Act as may be prescribed.
Person paying tax u/s 8 has not file returns for three consecutive tax periods.
Person other than above has not filed the returns for consecutive six months.
Any person who has taken voluntary registration has not commenced business within six months from the date of registration.

20. Cancellation of Registration
On an application filed by registered taxable person
i. Where the business has been discontinued
ii. Transferred
iii. There is a change in constitution of business
iv. The person liable to be registered in schedule III is no longer liable to be registered.
On an application filed by legal heirs in case of death of such person

21. List of Forms related to registration
S.No.
Form Number
Description 1
REG-01
Application for Registration u/s 19(1) GST Act, 2016 2
REG-02
Acknowledgement 3
REG-03
Notice for Seeking Additional Information relating to Registration / Amendments / Cancellation 4
REG-04
Application for filing clarification Registration / Amendment / Cancellation / Revocation of Cancellation 5
REG-05
Order of Rejection of Application for Registration / Amendment / Cancellation / Revocation of Cancellation 6
REG-06
Registration Certificate issued u/s 19(8A) of the GST Act, 20 7
REG-07
Application for Registration as TDS or TCS u/s 19(1) of the GST Act, 20 8
REG-08
Order of Cancellation of Application for Registration as TDS /TCS u/s 21 of the GST Act

22. List of Forms related to registration
S.No.
Form Number
Description 9
REG-09
Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person u/s 19(6) of the GST Act 10
REG-10
Application for Registration for Non Resident Taxable Person. 11
REG-11
Application for Amendment in Particulars subsequent to Registration 12
REG-12
Order of Amendment of existing Registration 13
REG-13
Order of Allotment of Temporary Registration/ Suo Moto Registration 14
REG-14
Application for Cancellation of Registration under GST 20 15
REG-15
Show Cause Notice for Cancellation of Registration 16
REG-16
Order for Cancellation of Registration

23. List of Forms related to registration
S.No.
Form Number
Description 17
REG-17
Application for Revocation of Cancelled Registration under GST 20 18
REG-18
Order for Approval of Application for Revocation of Cancelled Registration 19
REG-19
Notice for Seeking Clarification / Documents relating to Application for Revocation of Cancellation 20
REG-20
Application for Enrolment of Existing Taxpayer 21
REG-21
Provisional Registration Certificate to existing taxpayer 22
REG-22
Order of cancellation of provisional certificate 23
REG-23
Intimation of discrepancies in Application for Enrolment of existing taxpayer 24
REG-24
Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under GST 20

24. List of Forms related to registration
S.No.
Form Number
Description 25
REG-25
Application for extension of registration period by Casual / Non-Resident taxable person. 26
REG-26
Form for Field Visit Report

26. For any inquiry ASHU DALMIA & ASSOCIATES CHARTERED ACCOUNTANTS
A-36, 2nd Floor, Guru Nanak Pura
Laxmi Nagar, Delhi , INDIA
Tel: , ,
Mob:
Website: