JAMIA MILLIA ISLAMIA

FACULTY OF LAW

PROJECT
(TAX LAWS-II)

Topic- REGISTRATION UNDER GST

Submitted to

Mr. Qaseem

Haider Naqvi

Submitted by –

Lov Ananad

B.A.LL.B. (Self-Finance) (Fourth year) (Semester-VII) Roll No:24

Batch (2019-2024)

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 CONTENTS

Topics Page no.

1. ACKNOWLEDGEMENT ........................................................................................... 03

2. INTRODUCTION AND MEANING .......................................................................... 04

3. VOLUNTARY REGISTRATION ................................................................................10

4. DEEMED REGISTRATION ................................................................................................... 10

5. CANCELLATION OF REGISTRATION ............................................................................... 11

6. REVOCATION OF REGISTRATION .................................................................................... 12

7. CONCLUSION ............................................................................................................ 13

8. BIBLIOGRAPHY ........................................................................................................ 14

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 ACKNOWLEDGEMENT

I would like to express my special thanks of gratitude to my Professor Mr. Qaseem

Haider Naqvi, JAMIA MILLIA ISLAMIA who gave me the golden opportunity to do
this wonderful project on the topic Registration under GST, which also helped me in
doing a lot of Research and I came to know about so many new things I am really thankful
to him.

Secondly, I would also like to thank my parents and friends who helped me a lot in
finalizing this project within the limited time frame. I am acknowledging the fact that this
project could not have been possible without the support of my professor, friend and family.

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 INTRODUCTION AND MEANING

The first step in any tax law is the registration of an assessee, sometimes known as a "taxable
person." The identification of the business for tax reasons and monitoring compliance
requirements is the most basic necessity. The CGST Act mandates that all suppliers who
make taxable supplies register. Every supplier who had a combined annual revenue of more
than 20 lakh was needed to register. In the states of Himachal Pradesh, Uttarakhand,
Manipur, Arunachal Pradesh, Assam, Jammu & Kashmir, Meghalaya, Mizoram, Nagaland,
Sikkim, and Tripura, this threshold limit of 20 lakh rupees is decreased to 10 lakh rupees.

When determining the threshold limit, the supply of goods by a registered job-worker
following the completion of job-work is treated as the supply of goods by the "principal" and
is excluded from the registered job-total worker's annual revenue.

A person making supplies in each State must be separately registered in that State after the
threshold limit is reached taking into account supply from all States, as registration under
GST is a State-wise obligation. Unless there are business verticals involved, in which case
several registrations are authorised within a State, such a person providing taxable supplies
from various locations within the State will only be allowed to obtain one registration there.
If a taxpayer does business in more than one location within the State, he must designate one
location as his "primary place of business" and list all other locations as his "additional place
of business" while applying for registration. 1Within 30 days on the day the obligation to
register arises, an application for registration must be submitted. Business verticals are
identifiable parts of an enterprise that are involved in the provision of a single good or
service, or a collection of related goods or services, and are subject to risks and returns that
differ from those of other business verticals. The following criteria must be taken into
account for this definition:

• The nature of the products or services;

• the nature of the production procedures;

• the kind or category of consumers who purchase the products or services;

• the techniques used in the distribution of the products or the provision of the services;

• and the nature of the regulatory environment (where applicable), which may include
banking, insurance, or public utilities.
1
Explanation of GST council by Nida khan available at http://gstcouncil.gov.in/sites/default/files/CGSTf
Last visited on 08th October 2020.
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 For threshold limit exemptions, none of the current taxpayers (under Excise, VAT, or
Service Tax) are qualified. Regardless of the fact that their turnover is below the threshold
limit outlined in the GST Law, they must compulsorily migrate and get provisional
registration from GSTN before the designated day. 2If their supply are exempt from GST or
fall inside the threshold limit, these taxpayers can choose to forego the temporary
registration.

2
"GST: The illustrative guide to how transactions will take place after tax reform" avaialble at Money Control last updated
on 15th December,2021

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 3
According to the definition of aggregate turnover, it refers to the total value of all taxable
supplies, exempt supplies, exports of goods or services (or both), and interstate supplies
made by a person with the same permanent account number and to be calculated on an all-
India basis. 4However, these shipments must not include Central Tax (CGST), State Tax
(SGST), Union Territory Tax (UTGST), Integrated Tax (IGST), or Cess. Additionally, the
value of imports for which tax is due on a reverse charge basis must also be excluded.

An individual application for registration as a business vertical independent from its other
units situated outside the Special Economic Zone must be made by each Special Economic
Zone unit or developer.

3
"All your queries on GST answered". The Hindu. Retrieved 30 June 2017.

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A non-resident or occasional taxpayer must submit an application for registration at least five
days before the start of operations. One who occasionally engages in transactions involving
the delivery of goods for services or both in the course or advancement of business in a State
or Union Territory where he does not have an established place of business is referred to as a
casual taxable person. A non-resident taxable person is someone who, while not having a
permanent place of business or residence in India, periodically engages in transactions
involving the supply of goods for services or both in the course of conducting business.

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PERSONS NOT LIABLE FOR REGISTRATION IN GST

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 5CATEGORIES OF PEOPLE WHO, REGARDLESS OF THE THRESHOLD, MUST
BE REGISTERED

• Any interstate taxable supply maker;

• Informal taxpayer producing a taxable supply;

• People who must pay tax under the reverse charge system;

• An online retailer makes purchases on behalf of other suppliers (liable to discharge

tax liability for supply of services as may be notified)

• Making a taxable supply by a non-resident;

• Individuals who must withhold tax at source under the gst;

• Those who, either as agents or otherwise, provide products, services, or both on

behalf of another registered taxable person;

• Input service distributor;

• Those who operate online businesses; those who provide non-registered taxable
persons in india with online information and database access or retrieval services
from a location outside india;

• Any additional individual or group of individuals that the central government or a

state government may notify in response to the council's recommendations.

FOLLOWING PERSONS ARE NOT LIABLE FOR REGISTRATION

• Any person who is solely involved in the business of providing goods or services, or
both, that are completely free from taxation or not subject to the cgst or the integrated
goods and services tax act

• According to an agriculturist's supply of produce from land under cultivation, the

government may,

• On the advice of the council, by notification, identify the class of people who may not be
required to register under this act.

5
https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter1.pdf
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VOLUNTARY REGISTRATION

Although registration is not necessary, provisions are established for a person to register
voluntarily. Small enterprises can voluntarily register under GST if their annual revenue is less
than 20 lakhs. Businesses having a revenue of $20,000 to $1,000,000 can choose to pay the
composition levy. However, the composition levy has other drawbacks, such as the inability for
businesses to collect any tax from their clients or claim input tax credits. These SMEs may also
decide to register as regular dealers rather than composition dealers.

DEEMED REGISTRATION OR REJECTION OF APPLICATION FOR

REGISTRATION AND CANCELLATION OR REVOCATION OF REGISTRATION
CERTIFICATE
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Any registration or UIN granted under any SGST or UTGST shall be interpreted as a
registration granted under CGST. 7Similar to this, any registration or Unique Identity
Number granted under the CGST shall be interpreted as a registration granted under the
SGST or UTGST, as applicable. Any application for registration that is denied or whose
registration is cancelled or revoked must be handled the same way.

TRANSFER OF BUSINESS AND REGISTRATION

With effect from the date of the transfer or succession, the transferee or successor of an
ongoing business is required to register. The transferee must be registered as of the date the
Registrar of Companies issues a certificate of incorporation giving effect to the High Court's
order in cases where the transfer was made in accordance with the approval of a scheme,
arrangement for amalgamation, or demerger of two or more companies. This indicates that a
person's registration certificate cannot be transferred to another person.

THE CASUAL TAXABLE PERSON AND THE NON-RESIDENT TAXABLE PERSON

ARE GIVEN SPECIAL PROVISIONS

A casual taxpayer's and a non-resident taxpayer's Certificate of Registration is good for 90

days after the registration's effective date, or for any shorter time period stated in the
application. On the condition that adequate cause is demonstrated, a time extension of no
more than 90 days may also be granted. A tax advance deposit equal to the anticipated tax
due for the requested registration term must be credited to the electronic cash ledger.

6
https://cbic-gst.gov.in/CGST-billl

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SUO MOTU REGISTRATION BY THE DEPARTMENT

If it is discovered during the course of any survey, inspection, search, inquiry, or other
procedure under the Act that a person who is required to register has not done so, the proper
official may temporarily register that person and issue an order in the form GST REG-12.
The registration will take effect as of the order date. If the person does not submit an appeal
against the temporary order, they must apply for registration within 30 days of the order's
date.

AMENDMENT TO REGISTRATION

The Registration issued by the relevant body may need to be amended in a number of
circumstances to reflect current events. Every registered taxable person in this situation is
required to report any changes to the information provided at the time of registration within 15
days of the change.

The proper authority is required to respect the natural justice principles and cannot reject the
amendment request without giving the applicant a sufficient opportunity to be heard.

CANCELLATION OF REGISTRATION

The 8GST law allows for the cancellation of registration in two different situations: when the
taxable person no longer needs it (voluntary cancellation), and when the proper officer considers
the registration liable for cancellation due to certain specified defaults (Suo-motu cancellation).
Examples of these situations include when the registrant is not conducting business from the
registered place of business, or if he issues a tax invoice without actually supplying the goods or
services, or s. Within 30 days of the occurrence necessitating cancellation, the taxable person
who wishes to cancel their registration must submit an application on the common site.

He will also list the stock he owned on the day he wants the cancellation to take effect in the
application. Additionally, he will calculate and declare the amount of outstanding debts,
including credit card reversals, as well as the specifics of payments made to settle these
obligations. 9No cancellation is permitted for voluntarily registrations (taken even if the applicant
was not required to acquire registration) until one year has passed since the registration's

8
https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter1.pdf
9
http://gstcouncil.gov.in/
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effective date. If satisfied, the proper officer must cancel the registration within 30 days of the
application date or the date a reply to a notice is sent (if one was issued, when the proper officer
has reached a decision regarding rejection).

REVOCATION OF CANCELLATION

When a registration is revoked suo-motu by the appropriate officer, the taxable person may
submit an application within 30 days of the order's service asking the officer to overturn his
decision. However, before doing so, the applicant must rectify the defaults (by submitting all
outstanding returns, paying all outstanding debts, and so on) for why the officer terminated the
registration.

The appropriate officer will withdraw the cancellation he had previously issued if satisfied.
However, if the officer decides to deny the request for the cancellation of the notice, he will first
follow the rule of natural justice by giving the person notice and holding a hearing.

10FORMALITY OF REGISTRATION

• The PAN, mobile number, email address, state or UT, together with other properly
completed, officially signed, and electronically verified documents, must all be declared
in the online application form GST REG-01. People who must collect TCS or deduct
TDS must submit an application in FORM GST REG-07. Non-resident taxpayers must
submit an application in FORM GST REG-09. A Temporary Reference Number must be
given to a non-resident taxpayer before they can deposit their anticipated tax liability in
advance.

• The FORM GST REG-02 will create an acknowledgment.

• Within three working days, the proper official must either allow registration or write a
notice in FORM GST REG-03 requesting any additional information and explanation.
Within 7 working days of receiving the notice, the applicant must respond in FORM GST
REG-04. The proper official may reject the application in FORM GST REG-05 if the
applicant doesn't respond, but if he is happy with the information provided, he may also
approve registration within 7 working days.

• Form GST REG-06, the Registration Certificate, will be distributed.

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https://www.bcasonline.org/Referencer2018-19/part4/registration-under-gst.html
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 Conclusion

The introduction of GST in India has resulted in the consolidation of several indirect taxes
under one law, streamlining the country's tax system. Digitalization is crucial in enabling a
simple online tax payment system. GST lessens the number of taxes. These days, anyone can
verify the requirements for registration themselves and register online. There is no need to
hire a tax expert to complete the GST registration process, which is fairly simple. The
government occasionally also publishes notifications on who must register for GST and
when the registration level must be reached.

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 BIBLIOGRAPHY

WEBSITES

• www.ipleaders.com
• www.legalservicesindia.com
• www.lawoctopus.com
• www.wikihow.com
• www.legallyindia.com
• www.lawstudents.com
• www.schooloflaw.com
• www.casemine.com
• www.lumenlearning.com
• www.encyclopediabritanica.com
• www.stanfordencyclopedia.com
• www.betterindia.com
• www.lawtimesjournal.com

BOOKS
1. The Central Goods and Services Tax Act
2. Dr. H.C. Mehrotra, Prof. V.P. Agarwal, Goods and Services Tax (G.S.T), (Sahitya
Bhawan Publications, Agra, 7th edition, 2021)
3. Dr. Vinod K Singhania and Dr. Monica Singhania, Students' Guide to Income Tax
Including GST, (Taxmann Publications Private Limited, New Delhi, 66th Edition, 2021

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