Unit - 1 GST

Kasturi Ram College of
Higher Education
Kasturi Ram College of Higher Education

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BBA
rd
3 Year
GST (309)
Notes:
Unit - 1

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UNIT – 1
GST IN INDIA
ARTICLE 265 of the Constitution of India :

• This article mandate that no tax shall be levied or collected except by the
authority of law . The charging section is a must in any statute for levy and
collection of tax.
• Before imposing any tax , it must be shown that :
1. The transaction falls within the ambit of the taxable event and
2. The person on whom the tax is so imposed also gets covered within the
scope and ambit of the charging section by clear words used in the
section.
“ No one can be taxed by implication.”
Article 246:
The authority to enact law and levy taxes and duties has given by
constitution vide article 246 ( seventh Schedule) )to Parliament or state
legislature.
List -1 Union List List – II State List List – III Concurrent List
Parliament has Legislature of a State Parliament or
exclusive power to has exclusive power to Legislature of a state
make laws in respect of make laws in respect has exclusive power to
the matter enumerated of the matter make laws in respect of
in this list. enumerated in this list. the matter enumerated
in this list.

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Note : For Union Territories Parliament has exclusive power to make laws
in respect of the matter enumerated in state list.
TAX in India
Taxes are levied by governments on their citizens to generate income for
undertaking projects to boost the economy of the country and to raise the
standard of living of its citizens. The authority of the government to levy
taxes in India is derived from the Constitution of India, which allocates the
power to levy taxes to the Central and State governments. All taxes levied
within India need to be backed by an accompanying law passed by the
Parliament or the State Legislature.
The payment of tax is beneficial on multiple levels including the
development of the nation, betterment of infrastructure, the upliftment of
the society, and even for welfare activities for the nation.
Types of Taxes
There are two main categories of taxes, which are further sub-divided into
other categories. The two major categories are direct tax and indirect tax.
1. Direct Tax
Direct tax is tax that are to be paid directly to the government by the
individual or legal entity. Direct taxes are overlooked by the Central Board
of Direct Taxes (CBDT). Direct taxes cannot be transferred to any other
individual or legal entity.
2. Indirect tax
Taxes that are levied on services and products are called indirect tax.
Indirect taxes are collected by the seller of the service or product. The tax is
added to the price of the products and services. It increases the price of the
product or service. There is only one indirect tax levied by the government
currently. This is called GST or the Goods and Services Tax.
GST: This is a consumption tax that is levied on the supply of services and
goods in India. Every step of the production process of any goods or value-
added services is subject to the imposition of GST. It is supposed to be

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refunded to the parties that are involved in the production process (and not
the final consumer).
GST resulted in the elimination of other kinds of taxes and charges such as
Value Added Tax (VAT), octroi, customs duty, Central Value Added Tax
(CENVAT), as well as customs and excise taxes. The products or services
that are not taxed under GST are electricity, alcoholic liquor for human
consumption, and petroleum products*. These are taxed as per the
previous tax regime by the individual state governments.
*Petroleum products are falls under the regime of GST but effective date
for levy of tax and rate of tax is not prescribed yet.
GST Constitutional (101st Amendment) Act’ 2016 :
The GST Constitutional (122nd Amendment) Bill’ 2014 became the GST
Constitutional (101st Amendment) Act’ 2016 when the president assented
the provisions of bill on 8th Sept’ 2016.
GST Constitutional (101st Amendment) Act’ 2016 contains the provisions
which are necessary for the implementation of GST Regime. The present
amendments would subsume a number of indirect taxes presently being
levied by Central and State Governments into GST thereby doing away the
cascading of taxes and providing a common national market for Goods and
Services. The aim to bring about these amendments in the Constitution is
to confer simultaneous power on Parliament and State legislatures to make
laws for levying GST simultaneously on every transaction of supply and
Goods and Services.
Introduction of GST required 20 amendments so as to enable integration of
:
• Central Excise Duty including additional duties of customs on
imports.
• Service tax
• State Vat
• And other certain state specific taxes
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Levied by the Centre and states into a comprehensive Goods and Service
tax and to empower both Centre and State to levy and collect it.
Therefore , GST Constitutional (101st Amendment) Act’ 2016 was passed.
Important Amendments brought in by the GST

Constitutional (101st Amendment) Act’ 2016
• Constitution of Goods and Service Tax Council ( Article 279 A

applicable w.e.f. 12.9.2016).
GST Council consists of the following members:
A. The Union Finance Minister Chairperson
B. The Union Ministers of State in Member
charge of Revenue or Finance
C. The Ministers in charge of Finance Members
or Taxation or any other Minister
nominated by each State
Government
• Power to make laws with respect to Goods and Service Tax ( Article
246 A w.e.f. 16.9.2016).
✓ This article empowers Central and State government to make
laws with respect to GST imposed by Centre or such state.
✓ Central Government has the exclusive empower to make laws
with respect to GST in case of inter state supply of goods and
/or services (IGST).
✓ In respect of the following goods , the GST Council shall
recommend the date on which the GST be levied:
1. Petroleum Crude Oil
2. High Speed Diesel

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3. Motor Spirit (Petrol)
4. Natural Gas
5. Aviation Turbine Fuel( ATF)
• Levy and collection of GST on Inter – State Supply ( Article 269 A).
✓ IGST on inter state trade or commerce shall be levied and
collected by GOI.
✓ Such tax shall be apportioned between the union and states in
the manner prescribed by Parliament on the recommendations
of GST Council.
✓ Import of goods or services or both shall be deemed to be inter
state trade and commerce.
✓ Where an amount is collected as IGST has been used for
payment of SGST or vice a versa, such amount shall not form
part of consolidated fund of India.
✓ Parliament is impowered to formulate the principles regarding
place of supply and when supply occurs in inter trade
commerce.
✓ Provisions regarding above mentioned topic have been
incorporated only in IGST Act, 2017
• Meaning of Goods and Service Tax ( Article 366 (12 A)).
✓ Goods mean every kind of moveable property other than
money and securities but includes actionable claim , growing
crops , grass and things attached to or forming part of land
which are agreed to be severed before supply or under a
contract of supply.
✓ Services mean anything other than goods , money and
securities but includes activities relating to the use of money
or its conversion by cash or by any other mode, from one form
, currency or denomination , to another one form , currency or
denomination for which a separate consideration is charged.
Constitutional Provisions of Indirect Tax :

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In connection to the old taxation regime there were separate legislations made
for separate levy of taxes. For e.g. there was Central Excise Act, 1944, VAT which
was within the ambit of state, service tax etc. However it will be quite interesting
to discuss that how the previous tax structure, not entirely, got subsumed to the
simplified GST system.
Beside it is also collateral to mention that what was the reason the government
intended to merge all this forms of previous indirect taxes and levy a common tax
by the name of GST i.e. Goods and Service Tax. The following taxes which are
subsumed and not subsumed under Goods and Service Tax Act:
• Subsumed in GST: Service Tax, VAT/ Sales Tax, Central Sales Tax,
Entertainment Tax, Tax on Lottery, Luxury Tax, Entry Tax.
• Not Subsumed in GST: Electricity Duty, Countervailing Duty, Toll Tax,
Alcohol For Human, Property Tax.
Comparative study between GST and Earlier Indirect Taxation Regime
It is indeed a matter of surprise that the problems sustained in the earlier taxation
regime has more over eradicated by the coming of the GST rules and regulations.
Keeping in mind that such a reform in the taxation regime may have both
advantages/disadvantages and positive/ negative impacts on the entire economy
of the country. So to have a clear understanding a comparative analysis between
the new and earlier system has been drawn with the help of the following sub-
points-
• Cascading effect- Input Tax Credit is one of the essential component in
indirect tax system of our country. The system of input tax credit is a core
essential thing by which the suppliers are able to take the credits of the
inputs applied during the time of manufacturing of a particular commodity.
It was recorded during the earlier indirect taxation regime that credit of
central sales tax and other indirect taxes was not allowed in the previous
structure. But during this current GST era the whole concept of central
sales tax has been eliminated, with the introduction of GST. Lets take an
illustration to have a better understanding, in the current GST regime the

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entire input tax levied on the manufacturing of particular product before
supply of the goods or at the time of supply has to be borne by the supplier
himself later on the one who is the recipient purchasing the product from
the supplier have to pay the entire value added amount inclusive of GST as
per the rate notified by the council to the supplier itself which makes it
crystal clear that the supplier takes the input tax credit from the recipient.
It is also relevant to mention that this system of availing input tax credit
under the GST system is much more clear and apparent which avoid the
cascading effect and the amount of tax as per the GST rate is getting
segregated between the central and state.
The problem of central sales tax previously applicable on interstate supply was
not creditable and as such there was a breakdown of the input tax credit chain.
Again simultaneously the manufacturers who were required to pay the excise
duty on sale to dealer caused the same breakdown of chain. The cascading effect
was also present in the sectors of service provider like CA professionals, solicitor
firms who use to charge a hefty fees and thus the input tax credit taken and
availed by then was not apparently accountable leading to in equal distribution of
taxes.
However to remove the cascading effect in the year 2005, the government has
launched to levy VAT on sale of goods and services on intra-state supply to
overcome the cascading effect, but to an extent VAT has eliminated the cascading
effect on the state indirect taxes, while the complexities on other indirect taxes
still suffered with the same problem.
• Multiplicity of taxes-The indirect taxation system encompasses both the
center and state to levy indirect taxes on goods and services which was
previously arbitrary and unfair as compared from the present GST
system. The central government used to impose taxes on the following –
Income tax, Basic custom duty, service tax, central excise.
Similarly the respective state governments used to levy taxes as VAT, stamp
duties, land revenue, state excise duty and other local taxes.

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The features of GST can be summarized as under:
• Subsuming of 17 taxes at Central/States level.
• Consumption Based Tax.
• One Tax rate across the country.
• Taxable event – “Supply of Goods or Services”
• No differentiation in Goods or Services
• Comprehensive tax on Goods & Services
• No tax on tax.
• Free flow of credit.
• Value Addition Tax at each stage.
DUAL GST:
India has adopted dual GST. There would be two components of GST viz. Central
GST (CGST) and State GST (SGST). Centre will collect CGST and States/Union
Territories would collect SGST/UTGST on all transactions of supply of goods or
services or both. Owing to 101st constitutional amendment, Central as well as
States/Union Territories could simultaneously levy tax on supply of goods &
services.
Integrated GST is leviable on inter-state transactions. It is levied & collected by
the Central Government. It is equal to CGST + SGST.
TAXES SUBSUMED IN GST:
CENTRAL TAXES:
• Central Excise Duty
• Additional Excise Duty
• Service Tax
• Additional Customs Duty (CVD)
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• Special Additional Duty of Customs (SAD)
• Excise Duty on Medicinal & Toilet Preparations.
STATE TAXES:
• Sales Tax/Value Added Tax (VAT)
• Entertainment Tax (other than collected by local bodies)
• Central Sales Tax (CST)
• Octroi & Entry Tax
• Purchase Tax
• Luxury Tax
• Taxes on Lottery, Betting & Gambling
BENEFITS OF GST
For Businesses & Industry:
1) Easy Compliance:
A robust and comprehensive IT system would be the foundation of GST Regime in
India. All tax-payer services such as registrations, returns, payment etc. would be
available online. It would make compliance easy and transparent.
2) Uniformity Tax Rates & Structures/Development of Common National Market:
GST will ensure that indirect tax rates and structures are common across the
country. It would increase the certainty and ease of doing business. In other
words, GST would make doing business in the country tax neutral, irrespective of
choice of place of doing business.
3) Removal of cascading effect:
A seamless flow of tax-credit through-out the value chain and across boundaries
of states, would ensure that there is minimal cascading of taxes. This would
reduce the hidden cost of doing business.

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4) Competitiveness:
Reduction in transaction cost of doing business would eventually lead to an
improved competitiveness for the trade & industry.
5) Boost to exports:
Subsuming of major Central/State taxes in GST, complete and comprehensive set-
off of tax paid on goods & services, phasing out of Central Sales Tax (CST) would
reduce the locally manufactured goods & services. This will increase the
competitiveness of Indian Goods & Services in the International Market and give
boost to Indian Exports.
For Central & State Governments:
1) Simple & Easy to administer:
Multiple indirect taxes at Central/State Level are replaced by GST. Backed with
robust, end to end IT system, GST would be simpler and easier to administer.
2) Better Control on leakages:
GST will result in better tax compliance due to a robust IT infrastructure. Owing to
seamless transfer of input tax credit from one stage to another in the chain of
value addition, there is an inbuilt mechanism in the design of GST that would
incentivize tax compliance by traders.
3) Higher Revenue Efficiency:
GST is expected to decrease the cost of collection of tax revenues of the
Government and will, therefore, lead to higher revenue efficiency.
For the consumers:
1) Single & Transparent Tax proportionate to the value of goods & services:
Owing to multiple taxes levied by Central/State with incomplete or no ITC
available at progressive stages of value addition, the cost of most goods &
services in the country was laden with many hidden taxes. Under GST, there

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would be only one tax from the manufacturer to consumer leading to
transparency of taxes paid.
2) Relief in overall tax burden:
Because of efficiency gains and prevention of leakage, the overall tax burden on
most commodities will come down, which will benefit the consumers.
Need of GST
India ranks 130 out of 189 countries in ease of doing business. One of the reasons
for this poor ranking is the complex taxation system in India. Hence, India needed
a transformation of its present taxation system. GST was the comprehensive
solution to all flaws in the current taxation system. It is expected that GST would
revamp the entire indirect taxation structure in India and would provide a boost
to the ease of doing business.
GST is the only way-out to overcome the major difficulties encountered by trade
in ease of doing business viz.
1. Multiplicity of Taxes.
2. Different Taxable Events
3. Multiple Authorities.
4. Multiple Compliances.
5. Tax on Tax
Scope & Coverage

GST is levied on every transaction of supply of goods & services except the
exempted goods & services, Goods which are outside the purview of GST and
transactions below the prescribed threshold limits.
Alcoholic Liquor for human consumption & Electricity is outside the purview of
GST.

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GST is not levied on Petroleum crude, high speed diesel, motor spirit (Petrol),
Natural Gas & Aviation Turbine Fuel presently. The GST Council will recommend
the date on which the GST would be levied on these goods.
Definition of Supply under GST:

Under GST, Supply is considered a taxable event for charging tax. The liability to
pay tax arises at the ‘time of supply of goods or services’. Thus, determining
whether or not a transaction falls under the meaning of supply, is important to
decide GST’s applicability.
Supply includes sale, transfer, exchange, barter, license, rental, lease and disposal.
If a person undertakes either of these transactions during the course or
furtherance of business for consideration, it will be covered under the meaning of
Supply under GST.

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Elements of Supply
Supply has two important elements:
• Supply is done for a consideration
• Supply is done in course of furtherance of business.
Examples:
• Mr. A buys a table for Rs.10,000 for his personal use and sells it off after 10
months of use to a dealer. This is not considered as supply under CGST as
this is not done by Mr A for the furtherance of business
• Mrs. B provides free coaching to neighbouring students as a hobby. This is
not considered as supply as this act is not performed for a consideration.
However, as specified in Schedule I of GST Act, certain activities are considered as
supply even if it is made without consideration.
Classification of supply :
• Composite supply
• Mixed Supply.
There are a few supplies which are made together with two or more items. Such
supplies are further classified into Composite Supply and Mixed Supply.
Composite supply:
A supply comprising of two or more goods/services, which are necessarily
supplied in conjunction with each other as per frequent business practices
followed in that area. In other words, these items cannot be supplied individually.
There is a principal supply and a secondary supply in the whole transaction. In
such cases, the tax rate on principal supply will apply to the entire
supply. E.g. Buying a Dry Fruit Gift Box for Diwali. It includes dry fruits, a box, and
a wrapper. Box and wrapper cannot be sold individually without the main content
which is dry fruit. This is a composite supply.

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Mixed Supply:
A supply comprising of two or more goods/services, wherein the supplies are
independent of each other and are not necessarily required to be sold together is
called a mixed supply. The first condition to be met for mixed supply is that ‘it
should not be a composite supply’. In such cases, the tax rate that is higher of the
two supplies will be applicable to the entire supply. E.g Buying a Christmas
package consisting of cakes, aerated drinks, chocolates, Santa caps, and other gift
items. Each of these items can be sold separately and are not dependent on each
other. This is a mixed supply.
Why is the concept of mixed supply & composite supply important?

Specific rates for goods and services have been defined by the GST Council. GST
Rate for each type of goods and services have been defined in the GST Law. So if
you are supplying a particular good or a service rates are easy to identify.
However, sometimes supply of a good and service may be connected or may be
done together even though not connect. Say for example, an AC is supplied and
AC installation services are also supplied along with it. The GST Act defines how
such supply must be rated. Therefore, the concept of composite supply and
mixed supply becomes important. It helps to determine the correct GST rate and
provides uniform tax treatment under GST for such supplies.
What is a bundled supply?
A bundled supply is a combination of goods and/or services. This concept was

mainly found in service tax where a bundled service meant a combination of two
or more services.
How to determine if it is naturally bundled, i.e., it cannot be separated?
The question of bundled supply in the ordinary course of business depends on the
normal practices followed in the industry. Here are some ways to identify them:

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1. If buyers mostly expect such services to be provided as a package, then the
package will be treated as naturally bundled. For example, most business
conventions look for combination of hotel accommodation, auditorium and
food.
2. If most of the service providers in the industry provide a package of services
then it can be considered as naturally bundled. For example, air transport
and food on board is a bundle offered by most airlines. The nature of the
various services in a bundle of services will also help to identify whether the
services are bundled. If there is a main service and the others are ancillary
service then it becomes a bundled service. For example, five- star hotels
often provide free laundry services on staying at the hotel. Renting the
room is the primary service and laundry is ancillary. A person can opt for
laundry services only if he is staying at the hotel.
Other indicators of bundling of services in the ordinary course of business (but
they are not a foolproof identification): – There is a single price for the package
even if the customers opt for less – The components are normally advertised as a
package – The different components are not available separately
What is composite supply under GST?
Composite supply means a supply is comprising two or more goods/services,
which are naturally bundled and supplied in with each other in the ordinary
course of business, one of which is a principal supply. It means that the items are
generally sold as a combination. The items cannot be supplied separately.
How to determine if it is a composite supply?
A supply of goods and/or services will be treated as composite supply if it
fulfills the following criteria:
• Supply of 2 or more goods or services together; AND
• It is a natural bundle, i.e., goods or services are usually provided together
in the normal course of business.
• They cannot be separated.
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What tax rate will apply?
The tax rate of the principal supply will apply on the entire supply.
Example: Goods are packed and transported with insurance. The supply of goods,
packing materials, transport and insurance is a composite supply. Insurance,
transport cannot be done separately if there are no goods to supply. Thus, the
supply of goods is the principal supply. Tax liability will be the tax on the
principal supply i.e., GST rate on the goods. If the second condition is not fulfilled
it becomes a mixed supply.
What is mixed supply under GST?
• Mixed supply under GST means a combination of two or more goods or

services made together for a single price.
• Each of these items can be supplied separately and is not dependent on any
other.
Under GST, a mixed supply will have the tax rate of the item which has the
highest rate of tax. For example- A Diwali gift box consisting of canned foods,
sweets, chocolates, cakes, dry fruits, aerated drink and fruit juices supplied for a
single price is a mixed supply. All are also sold separately. Since aerated drinks
have the highest GST rate of 28%, aerated drinks will be treated as principal
supply and 28% will apply on the entire gift box.
How to determine if it is a mixed supply or a composite supply?
You have to rule out that the supply is a composite supply. A supply can be a
mixed supply only if it is not a composite supply. If the items can be sold
separately, i.e., the supplies not naturally bundled in the ordinary course of
business, then it would be a mixed supply. For example: If a person buys canned
foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit juices
separately and not as a Diwali gift box, then it is not considered a mixed supply.
All items will be taxed separately.
Differences between mixed and composite supplies
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Particulars Composite Supply Mixed supply
Main item Principal item Item with highest tax rate
Tax rate applicable Tax rate of principal item Highest tax rate of all the items
1. GST is applicable on supply of goods or service or both. Article 366(12) of the

Constitution defines “goods” to include all materials, commodities and articles.
The Constitution (101 Amendment) Act, 2016 inserted in clause 366(26A) the
definition of “services” to mean anything other than goods.
2. Section 2(102) of the Central Goods & Service Tax Act, 2017 (‘CGST Act’) defines
“services” means anything other than goods, money and securities but includes
activities relating to the use of money or its conversion by cash or by any other
mode, from one form, currency or denomination, to another form, currency or
3. For the sake of better understanding, the above definition is vivisected as
under;
services means ‘anything’ other than
– goods,
– money and
– securities,
but includes
– activities relating to the use of money or its conversion by cash or by any other
mode, from one form, currency or denomination, to another form, currency or
3. When it is said ‘anything’ other than goods is service, it is important to
know what is the meaning of ‘anything’? Whether anything means
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everything? If so everything other than goods is service and accordingly
liable for GST unless it is exempted.
Levy and charge of GST:
Section 9 : The Charging provision of the CGST Act.
• All supplies would be liable to GST except on the supply of alcoholic

liquor for human consumption .
• It also provide for the value on which tax shall be paid, the maximum
rate of tax that can be levied on such supplies ,the manner of
collection of tax by the government and the person who will be liable
to pay such tax.
Understanding the GST REGISTRATION RULES and procedure to

register under GST
Registration procedure under GST

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PART A
1. Every person liable to register under GST shall apply for registration using the form GST REG-
01. This form needs to filed online either at common portal or through a facilitation center.
2. Person applying for registration should declare these details in Part A of application form
GST REG 01:
1. Permanent Account Number (PAN),
2. Mobile number,
3. E-mail address,
4. State or Union territory
3. PAN number provided will be verified by GST portal with PAN database
4. One time password (OTP) will be sent to mobile and email for verification.
To fill the part A of application you need to go to GST portal i.e. Form GST REG -01 on common
portal www.gst.gov.in.
In application, you need to correctly fill the following details.
• Business Details
• Proprietor/Partners Details
• Authorized Signatory details
• Authorized representative details
• Principal place of business
• Additional places of business
• Goods and Services details
• Bank Accounts details
• State specific details
• Verification details
You should sign and upload the documents on portal for further processing of application.
You will get below confirmation after successfully signing and submission of GST registration
application.
Once the application is submitted, acknowledgement will be issued in FORM GST REG-02.
For time being the role of applicant is over here. After the application is uploaded and an
acknowledgement is given, the application will be forwarded to proper office who will check the
application.
If everything is found to be correct, the application will be approved and registration will be granted
within 3 working days of making the application.
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If application is found to be in correct in terms of information or documents, a notice will be issued
by officer in FORM GST REG-03 within 3 working days of making an application, applicant should
respond to the notice within 7 working days in FORM GST REG-04.
If the officer is satisfied with the reply of applicant, within 7 working days from receipt of application
may approve the application.
If officer is not satisfied with the reply, he may reject the application and inform to applicant in form
GST REG-05.
If proper office fails to take action within days specified above, the application will be deemed to be
accepted and approved.
Once the application is approved, a certificate of registration in FORM GST REG-06 showing the
principal place of business and additional place(s) of business shall be made available to the
applicant on the Common Portal and a Goods and Services Tax Identification Number (GSTIN) shall
be assigned in the following format:
• two characters for the State code;

• ten characters for the PAN or the Tax Deduction and Collection Account Number;
• two characters for the entity code; and
• one checksum character.
The certificate of registration will be digitally signed by officer.
List of documents required for GST registration
If you are applying for GST registration, along with application GST REG-01 you need to upload
scanned documents specified in application. The basic information required to be filled in part A of
application are:
• Permanent Account Number (PAN),

• Mobile number,
• E-mail address,
• State or Union territory
With Part B, you need to submit the documents listed in application form. Following list of evidence
documents needs to be attached or uploaded while filing the application for GST registration:
Photographs
• Proprietary Concern – Proprietor

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• Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all
partners is to be submitted but photos of only ten partners including that of Managing
Partner is to be submitted)
• HUF – Karta
• Company – Managing Director or the Authorised Person
• Trust – Managing Trustee
• Association of Person or Body of Individual –Members of Managing Committee (personal
details of all members is to be submitted but photos of only ten members including that of
Chairman is to be submitted)
• Local Authority – CEO or his equivalent
• Statutory Body – CEO or his equivalent
• Others – Person in Charge
Proof of registration or Constitution of Taxpayer
Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of

Society, Trust, Club, Government Department,
Association of Person or Body of Individual, Local Authority, Statutory Body and Others etc.
Proof of Principal/Additional Place of Business
• For Own premises –

Any document in support of the ownership of the premises like Latest Property Tax Receipt
or
Municipal Khata copy or copy of Electricity Bill.
• For Rented or Leased premises –
A copy of the valid Rent / Lease Agreement with any document in support of the ownership
of
the premises of the Lessor like Latest Property Tax Receipt or Municipal Khata copy or copy
of
Electricity Bill.
• For premises not covered in (a) & (b) above –
A copy of the Consent Letter with any document in support of the ownership of the premises
of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also,
the same documents may be uploaded.
Application needs to be signed by authorised person, following persons can sign the application
using a digital signature certificate (DSC).
• Proprietorship - Proprietor
• Partnership - Managing / Authorized Partners
• Hindu Undivided Family - Karta
• Private Limited Company - Managing / Whole-time Directors and Key Managerial Persons
• Public Limited Company - Managing / Whole-time Directors and Key Managerial Person
B.B.A. 3rd Year
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• Society/ Club/ Trust/ AOP - Members of Managing Committee
• Government Department - Person In charge
• Public Sector Undertaking - Managing / Whole-time Director and Key Managerial Person
• Unlimited Company - Managing/ Whole-time Director and Key Managerial Person
• Limited Liability Partnership - Designated Partners
• Local Authority - Chief Executive Officer ( CEO) or Equivalent
• Statutory Body - Chief Executive Officer ( CEO) or Equivalent
• Foreign Company - Authorized Person in India
• Foreign Limited Liability Partnership - Authorized Person in India
• Others - Person In charge
Signing with Digital Signature Certificate (DSC) is compulsory for Private Limited Company, Public
Limited Company, Public Sector Undertaking, Unlimited Company, Limited Liability Partnership,
Foreign Company, Foreign Limited Liability Partnership.
Cost of getting GST registration is nill. Government does not charge any fee for GST registration.
Physical verification of business premises in certain cases
Where the proper officer is satisfied that the physical verification of the place of business of a
registered person is required after grant of registration, he may get such verification done and the
verification report along with other documents, including photographs, shall be uploaded in FORM
GST REG-29 on the Common Portal within fifteen working days following the date of such
verification.
Physical verification is not compulsory requirement and only if officer has doubts to believe he can
inspect the premises, however a reports has to be submitted on GST portal along with photographs.
Decoding the provisions of CGST Act, 2017 as applicable to registrations
Chapter VI of CGST Act, 2017 contains provisions regarding registration under CGST Act, 2017. This
chapter contains following sections:
• CHAPTER VI - REGISTRATION
o Section 22 - Persons liable for registration
o Section 23 - Persons not liable for registration
o Section 24 - Compulsory registration in certain cases
o Section 25 - Procedure for registration
o Section 26 - Deemed registration
o Section 27 - Special provisions relating to casual taxable person and non-resident
taxable person
o Section 28 - Amendment of registration
o Section 29 - Cancellation of registration
o Section 30 - Revocation of cancellation of registration
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Section 22 specifies the person who are liable for registration. As per this section following suppliers
are required to get registration.
1. Every supplier of goods or services or both shall be liable to be registered under the GST Act
in the state or UT or special category states from where he makes taxable supply of goods or
services or both, if his aggregate turnover in a financial year exceeds the threshold limit.
A. Threshold limit for registration for suppliers of goods.

Rs. 10,00,000 Rs. 20,00,000 Rs.40,00,000
1. Manipur 1. Arunachal Pradesh Remaining 21 States and 5 UTs
2. Mizoram 2. Meghalaya
3. Nagaland 3. Puducherry
4. Tripura 4. Sikkim
5. Telangana
6. Uttarakhand
B. Threshold limit for registration for suppliers of services.

C. Threshold limit for registration for suppliers of ice cream and other edible ice
whether or not containing cocoa, Pan masala, Tobacco, and manufactured tobacco
substitutes.
Rs. 10,00,000 Rs. 20,00,000

1. Manipur Remaining 27 states and 5 UTs
2. Mizoram
3. Nagaland
4. Tripura
• For the purpose of GST , Delhi and Puducherry are considered as states. Therefore there are
total 31 states where CGST+SGST is levied and 5 UTs where UTGST + CGST is levied on intra
state supplies.
2. Every person who is holding registration under existing laws such as VAT, Service Tax etc.
3. If the registered business is transferred as going concern, the transferee or successor should
get himself registered under the act.
4. In case of amalgamation or demerger, the transferee upon receipt of certificate of
incorporation from ROC should get the business registered, registration will have effect from
day of registration.
Section 23 specifies the persons who are not liable to registration even if they qualify under section
22.
As per this section following persons are not liable to registration:

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1. A person who is exclusively engaged in supplying of goods or services which are not liable to
tax or wholly exempt under CGST Act or IGST Act.
2. A person who is into agriculture or cultivation supplying to the extent of production from
cultivation land.
3. Further government may specify after recommendation from council through a notification a
class of person to be exempted from registration requirements.
Section 24 specifies the situation or supplies where a person should get compulsory registration
regardless of section 22
As per this section following categories of person should register:
1. persons making any inter-State taxable supply;

2. casual taxable persons making taxable supply;
3. persons who are required to pay tax under reverse charge;
4. person who are required to pay tax under sub-section (5) of section 9;
5. non-resident taxable persons making taxable supply;
6. persons who are required to deduct tax under section 51, whether or not separately
registered under this Act;
7. persons who make taxable supply of goods or services or both on behalf of other taxable
persons whether as an agent or otherwise;
8. Input Service Distributor, whether or not separately registered under this Act;
9. persons who supply goods or services or both, other than supplies specified under sub-
section (5) of section 9, through such electronic commerce operator who is required to
collect tax at source under section 52;
10. every electronic commerce operator;
11. every person supplying online information and database access or retrieval services from a
place outside India to a person in India, other than a registered person; and
12. such other person or class of persons as may be notified by the Government on the
recommendations of the Council.
Interesting to note person specified in 9, 10 and 11. Every seller on E-commerce portal, as well as
every E-commerce portal needs to get registration done. Even the companies providing online
information and database access in India needs to get registration done.
Section 25 speaks about procedure of registering under CGST Act, 2017. We will discuss this section
in details under a separate heading below.
Section 26 provides that
1. 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
registration or the Unique Identity Number under this Act subject to the condition that

B.B.A. 3rd Year
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the application 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.
2. Notwithstanding anything contained in sub-section (10) of section 25, any rejection of
application for 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
rejection of application for registration under this Act.
Supplier will be deemed to be registered if his application is not rejected.
Section 27 is about special provisions applicable to casual taxpayers and non-resident tax payers
1. The certificate of registration issued to a casual taxable person or a nonresident taxable

person shall be valid for the period specified in the application for registration or ninety days
from the effective date of registration, whichever is earlier and such person shall make
taxable supplies only after the issuance of the certificate of registration:
Provided that the proper officer may, on sufficient cause being shown by the said
taxable person, extend the said period of ninety days by a further period not exceeding
ninety days.
2. A casual 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 in an amount equivalent to the estimated tax liability of such person for the period for
which the registration is sought:
Provided that where any extension of time is sought under sub-section (1), 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.
3. The amount deposited under sub-section (2) shall be credited to the electronic cash ledger
of such person and shall be utilised in the manner provided under section 49.
Casual tax payers can start business only after registration certification is provided, they also need to
deposit estimated tax before registration, however this advance deposit of tax will be credit to his
electronic tax ledger.
Section 28 allows a person to amend his registration in case of change in any information provided
at the time of registration.
Section 29 is provides about cancellation of registration obtained under this act.
Registration can be cancelled under this section by proper officer upon his own motion or an
application filed by registered person. This section in normal speaks about cancellation of
registration in case of application by registered person where business is stopped or person is no
longer required to pay tax or any other case. Officer can also cancel registration in cases such as
registration obtained by fraud etc.

B.B.A. 3rd Year
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• However liability to pay outstanding tax does not become null only by cancellation of
registration.
Section 30 provides about revocation of cancellation of registration.
In this part of article I have analysed the registration provisions contained under the CGST, Act 2017.
It must be noted that Act is supreme and rules or procedures are just the facilities to implement the
act. Rules and procedures cannot override anything provided in act.
Taxable Person In GST

Under the Goods and Services Tax (GST) Act, a ‘taxable person’ can be defined as an
individual who carries out business at any place in India and who is registered or required
to be registered under the GST Act. Thus, any person who engages in economic activity
which includes trade and commerce is treated as a taxable person. So, in this guide, we
will discuss the taxable person under GST in more detail.
Here, ‘person’ includes individuals, HUF, company, firm, LLP, an AOP/BOI, any corporation
or government company, body corporate that is integrated under laws of foreign country,
co-operative society, local authority, government, trust as well as an artificial juridical
person.
Thus, a person is registered or is liable to be registered under the law would be a taxable
person in GST. A person would be liable to be registered under the regulation under two
categories. These are:
1. a) Person liable to be registered mandatorily.

1. b) Person liable to be registered provided aggregate turnover for supply of
goods or services or both exceeds the threshold limit as directed by the
government.

B.B.A. 3rd Year
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Generally, an individual is accountable to pay tax on the supply of goods or services made
by him/her. In any case, a person is in charge to pay tax on these supplies received by
him/her.
Who is a Casual Taxable Person under GST?

A person who every now and then supplies goods or services or both in a region where
GST is relevant, but he/she does no longer have a fixed place of business. Such a person
will be treated as a casual taxable person, as per GST law. For instance, a person who has
a place of business in Mumbai supplies taxable consulting services in Bandra, where
he/she has no place of business, would be treated as a casual taxable person in Bandra.
Who is a Non-resident Taxable Person under

GST?
When a person, who is a non-resident, supplies goods or services or both in a region
where GST is applicable, but he/she does no longer has a fixed place of business in India.
According to GST law, the individual will be treated as a non-resident taxable person. It is
comparable to above, except that the non-resident person has no place of business in
India.
Who is an Input Service Distributor (ISD)?

An Input Service Distributor (ISD) is basically a workplace or office of the supplier of goods
or services, which receives tax invoices on receipt of input services and issues tax invoices
for the purpose of distributing the credit of CGST/SGST/IGST paid on the stated services
to the receiver’s branch having similar PAN details. The person should be a supplier of
taxable goods or services having the same PAN as that of the office referred to above.
Only savings on input services can be dispensed and not on input goods or capital goods.
This will be a new thought for assessees who are presently not registered as an Input
Service Distributor (ISD). However, this facility is non-obligatory in nature.
B.B.A. 3rd Year
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Persons Liable to Obtain GST Registration
GST registration is obligatory for the following persons:
• Any business whose turnover in a financial year exceeds the threshold limit.
• Every person who is registered under a previous regulation (i.e. Excise, VAT, Service
Tax etc.), then the person also needs to register under GST.
• When a business that is registered has been transferred to someone or de-merged,

the transferee shall take registration with effect from the date of transfer.
• Any person who carries out inter-state supply of goods.
• Casual taxable person
• Non-resident taxable person
• Agents of a supplier
• Person(s) paying tax under the reverse charge mechanism
• Input Service Distributor (ISD)
• e-Commerce operator or aggregator
• A person who supplies goods through e-Commerce aggregator
• A person providing Online Information and Database Access or Retrieval (OIDAR)

services from a region outside India to a person who is located in India, other than a
registered taxable person.
e-Commerce sellers or aggregators are not required to register if their total sales are less
than Rs. 20 lakhs. This is in accordance with Notification No. 65/2017 – Central Tax dated
15th November 2017.
GST Registration by Type of Taxable Person

Below are the types of taxable persons who are required to obtain GST registration.

B.B.A. 3rd Year
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• All taxable persons are required to apply for GST registration in every State in which
he/she is liable, within 30 days from the date on which he/she will become liable to
registration.
• Casual or non-resident persons are required to apply for GST registration at least 5
days before the commencement of his/her business.
• The registration number issued under GST will be based on the person’s PAN details
and hence, having PAN would be a prerequisite for obtaining GST registration.
• The assessee is required to obtain a separate registration for each State, as

registration under GST will be State-wise,
• The assessee has a choice to acquire a separate GST registration for each of the
‘business vertical’ in the same State.
Special Provisions under Section 24 for Casual

Taxable and Non-Resident Taxable Persons
As per regulations provided in Section 24 of the GST Act, a casual taxable person or a
non-resident taxable person shall apply for registration at least 5 days prior to the
commencement of business. Section 24 provides for special provisions with regard to
casual taxable person and non-resident person under GST.
A casual and non-resident taxable person may obtain a temporary registration, which is
for a period of 90 days. This period can, however, be extended for another 90 days.
A person who obtains GST registration under Section 24, will be required to make an
advance deposit of GST, which will be based on the person’s estimated tax liability.
Collecting GST
It is to be noted that only a registered taxable individual can collect GST. The taxable
person ought to prominently indicate the GST amount on tax invoices.
Returns
B.B.A. 3rd Year
GST (309)
A normal taxpayer will be required to furnish three monthly returns and one annual return.
There are separate returns for a taxpayer who is registered under the Composition
Scheme, Input Service Distributor (ISD), a person accountable to deduct tax (TDS), or
collect tax (TCS), respectively.

B.B.A. 3rd Year
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GST Location of Supplier and
Recipient
In a GST invoice, the location of supplier and location of recipient play an important role in the
determination of the applicability of IGST or CGST and SGST. If the supply is inter-state, IGST
would be applicable. If the supply is intra-state, CGST and SGST would be applicable. In this
article, we look at how to determine the location of the supplier and location of the recipient as
per rules provided in the GST Act.
Who is a Supplier?
Under GST, a supplier shall refer to as someone who supplies any goods or services. A supplier
also includes an agent acting on behalf of a supplier for the supply of goods or services.
Location of Supplier
Location of supplier is usually where a supply is made from, a place mentioned as a principal
place of business on the GST registration certificate. In case the supplier distributes the
supplier apart from the places as mentioned on the GST registration certificate, the supplier can
use the location of a place mentioned on the GST registration certificate.
If the supplier makes the supply from more than one location, the supplier can treat the
location of the supplier which directly reflects the concerned supply. If the supplier is unable to
determine the place of supply, the concerned individual shall use the usual place of residence
of the supplier as the location of the supplier on the GST invoice.
Who is the Recipient?

Recipient of the supply of goods or services is someone who is liable for payment of
consideration for the supply of goods or services. If no consideration is payable, the person to
whom the goods are delivered or made available, or uses the goods or services shall apply as
the recipient. The word recipient shall also apply to the reference to an agent acting on behalf
of a recipient.

B.B.A. 3rd Year
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Location of Recipient
The location of the recipient in relation to the site of the provider shall determine the type of
GST to use on the transaction. The location of consignee usually refers to the place of business
that reflects on the GST registration certificate (In the case of B2B supply), the place of supply
shall act as the location.
If the supply is received at a place which is not mentioned on the GST registration certificate,
then the location of that place can be used as the location of recipient.
If the consignee receives the supply at more than one place, then the provider shall use the
location most directly concerned with the receipt of supply as the location of recipient.
In the absence of any of the above, the supplier shall use the location of the usual place of
residence of the recipient as the location of the recipient.
PAYMENT OF TAX UNDER GST
In this article we will discuss how the liabilities of a person will be adjusted by
using different type of register/Ledgers. For the payment of taxes under
GST following ledger or register will be maintained –
1) Electronic Cash Ledger
2) Electronic Credit Ledger
3) Electronic Liability Register
Electronic Cash Ledger:
As per Sec-49(1) of CGST Act 2017 - Every deposit shall be credited to Electronic
Cash Ledger of such person, who made towards tax, interest, penalty, fee or any
other amount by internet banking or by using credit or debit cards or NEFT or
RTGS or by such other mode.
Sec-49(3) of CGST Act 2017 - Amount available in Electronic Cash Ledger may be
used for making any payment towards tax, interest, penalty, fees or any other
amount payable under the provisions of this Act or the rules.

B.B.A. 3rd Year
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As per Revised Draft Payment rules 2017 -Electronic Cash Ledger shall be
maintained in FORM GST PMT-05 for each person, liable to pay tax, interest,
penalty, late fee or any other amount, on Common Portal for crediting the amount
deposited and debiting the payment there from towards tax, interest, penalty, fee
or any other amount.
A Challan in FORM GST PMT-06 will be generated by any person, or a person on

his behalf, the details of the amount to be deposited by him towards tax, interest,
penalty, fees or any other amount on Common portal and Challan will be valid for
15 days.
Deposit shall be made through any of the following modes –

(i) Internet Banking through authorized banks;
(ii) Credit card or Debit card through the authorized bank;
(iii) NEFT or RTGS from any bank;
(iv) Over the Counter payment (OTC) through authorized banks for
deposits up to Rs.10,000/- per Challan per tax period, by cash, cheque
or demand draft.
A temporary identification number will be generated through the Common

Portal if any payment required to be made by a person who is not registered
under the Act. Mandate form shall be generated along with the Challan on the
Common Portal where the payment is made by way of NEFT or RTGS mode
from any bank and the same shall be submitted to the bank from where the
payment is to be made and it will be valid for 15 days from the date of
generation of Challan.
A Challan Identification Number (CIN) will be generated by the collecting Bank

on successful credit of the amount to the concerned government account
maintained in the authorized bank and same will be indicated in the Challan.
Electronic cash ledger of the person on whose behalf the deposit has been
made shall be credited with such amount after receipt of CIN from the
authorized Bank and a receipt will be available at Common Portal . Where no
Challan Identification Number (CIN) is generated or generated but not
B.B.A. 3rd Year
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communicated to the Common Portal then concerned person may represent
electronically in FORM GST PMT-07 through Common Portal to the Bank or
electronic gateway through which the deposit was initiated.
Electronic cash ledger will be credited with the amount deducted under
section 51(TDS) or collected under section 52(TCS) and claimed in FORM GSTR-
02 by the registered taxable person from whom the said amount was
deducted. Electronic cash ledger shall be debited with the amount as a person
has claimed as refund. Proper officer will make an order in FORM GST PMT-03
and electronic cash ledger will be credited with the rejected amount of refund
.
Electronic Credit Ledger :
Sec- 49(2) of CGST Act 2017 - Input tax credit as self-assessed in the return of
a registered person shall be credited to his Electronic Credit Ledger.
As per Sec- 49(4) of CGST Act 2017- Output tax under CGST Act or under
Integrated Goods and Services Tax Act (IGST) may be paid by registered person
by using Amount available in his Electronic Credit Ledger.
As per Sec- 49(5) of CGST Act 2017 - Amount of input tax credit available in
Electronic Credit Ledger of the registered person on account of will be utilized
as under-

B.B.A. 3rd Year
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Note:- 1. Central Tax cannot be utilized for payment of State Tax
2. State Tax cannot be utilized for payment of Central Tax
3. Union Territory Tax cannot be utilized for payment of Central Tax .
According to Revised Draft Payment Rules 2017 –
In FORM GST PMT-02 an Electronic Credit Ledger shall be maintained for each
registered person eligible for input tax credit under the Act on Common Portal
and every claim of input tax credit under the Act shall be credited to the said
Ledger.
Electronic Credit Ledger shall be debited to extent of discharge of any liability

in accordance with section 49.
Amount of claim shall be debited in Electronic Credit Ledger, if a registered

person has claimed refund of any unutilized amount from electronic credit
ledger.
Proper officer will re-credit the Electronic Credit Ledger, by an order made in
FORM GST PMT-03 as the amount of refund rejected .
No entry shall be made directly in Electronic Credit Ledger under any

circumstance.
B.B.A. 3rd Year
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In FORM GST PMT-04, a registered person shall communicate to officer
through the Common Portal about any discrepancy noticed in his Electronic
Credit Ledger .
Electronic Liability Register:
As per Sec-49(7) of CGST Act 2017 - All liabilities of a taxable person under this
Act shall be recorded and maintained in an Electronic Liability Register .
According to Revised Draft Payment rules 2017 -
In FORM GST PMT-01, an Electronic Tax Liability register shall be maintained

for each person liable to pay tax, interest, penalty, late fee or any other amount
on the Common Portal and all amounts payable by him shall be debited in the
same.
Electronic Tax Liability register shall be credited and Electronic credit ledger
or electronic cash ledger will be debited if a registered person pays any
amount of his liability as per return.
Electronic Cash Ledger will be debited and Electronic Tax Liability Register shall
be credited with the amount deducted under section 51(TDS), or amount
collected under section 52(TCS), or amount payable under section 9(3)or(4)
(Reverse Charge Basis), or amount payable under section 10 ( Composition
Levy), of CGST Act or section 5(3)or(4) (Reverse Charge Basis) of IGST Act or
section 7(3)or(4)(Reverse Charge Basis) of UTGST Act any amount payable
towards interest, penalty, fee or any other amount under the Act or IGST Act
Electronic Tax Liability Register shall be credited to the extent of relief given by
appellate authority or Appellate Tribunal or court with the amount of demand
reduced.
Discharge of Tax Liabilities :
Sec-49(8) of CGST Act 2017 -Every taxable person shall discharge his tax and
other dues under this Act or the rules made thereunder in the following order,
namely:

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(a) self-assessed tax, and other dues related to returns of previous tax periods;
(b) self-assessed tax, and other dues related to the return of the current tax
period;
(c) any other amount payable under this Act or the rules made thereunder
including the demand determined under section 73 or section 74.
Interest on late payment of tax :
Sec-50 of CGST Act 2017 - Any person fails to pay the tax or any part thereof
to the Government within the period prescribed, shall for the period for which
the tax or any part thereof remains unpaid, pay, on his own, interest at such
rate, not exceeding 18 per cent., as may be notified by Government on the
recommendations of the Council.
But he will pay interest at such rate not exceeding 24 per cent as may be
notified by Government on the recommendations of the Council if he makes
an undue or excess claim of input tax credit or undue or excess reduction in
output tax liability Interest shall be calculated from the day succeeding the day
on which such tax was due to be paid.
List of Form for payment is as below:-

B.B.A. 3rd Year
GST (309)
B.B.A. 3rd Year
GST (309)

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Kasturi Ram College of

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

ARTICLE 265 of the Constitution of India :

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

GST Constitutional (101st Amendment) Act’ 2016 :

Important Amendments brought in by the GST

• Constitution of Goods and Service Tax Council ( Article 279 A

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

Scope & Coverage

Kasturi Ram College of Higher Education

Definition of Supply under GST:

Kasturi Ram College of Higher Education

Kasturi Ram College of Higher Education

Why is the concept of mixed supply & composite supply important?

A bundled supply is a combination of goods and/or services. This concept was

Kasturi Ram College of Higher Education

• Mixed supply under GST means a combination of two or more goods or

Main item Principal item Item with highest tax rate

1. GST is applicable on supply of goods or service or both. Article 366(12) of the

Levy and charge of GST:

Section 9 : The Charging provision of the CGST Act.

• All supplies would be liable to GST except on the supply of alcoholic

Understanding the GST REGISTRATION RULES and procedure to

Registration procedure under GST

Kasturi Ram College of Higher Education

In application, you need to correctly fill the following details.

• two characters for the State code;

The certificate of registration will be digitally signed by officer.

List of documents required for GST registration

• Permanent Account Number (PAN),

• Proprietary Concern – Proprietor

Kasturi Ram College of Higher Education

Proof of registration or Constitution of Taxpayer

Partnership Deed in case of Partnership Firm, Registration Certificate/Proof of Constitution in case of

Proof of Principal/Additional Place of Business

• For Own premises –

Physical verification of business premises in certain cases

Decoding the provisions of CGST Act, 2017 as applicable to registrations

A. Threshold limit for registration for suppliers of goods.

B. Threshold limit for registration for suppliers of services.

Rs. 10,00,000 Rs. 20,00,000

As per this section following persons are not liable to registration:

As per this section following categories of person should register:

1. persons making any inter-State taxable supply;

Section 26 provides that

Kasturi Ram College of Higher Education

Supplier will be deemed to be registered if his application is not rejected.

1. The certificate of registration issued to a casual taxable person or a nonresident taxable

Section 29 is provides about cancellation of registration obtained under this act.

Kasturi Ram College of Higher Education

Section 30 provides about revocation of cancellation of registration.