GST Registration

27-06-2024
BY
RAVI KIRAN MARADANA
SUPERINTENDENT OF CENTRAL TAX
PENDURTHY CGST RANGE
 GST (Goods & Services Tax)
• Different taxes
• Different rates
• Cascading effect
• Improved logistics
• Ease of doing business
• Competitive pricing
 Presentation Plan?
1. What is registration?
2. Why register? Purpose? Advantages?
3. Who has to register?
4. Where ?
5. When?
6. How?
 What is GST Registration
• GST Registration of a business with the tax authorities implies
obtaining a unique, 15-digit Goods and Service Tax Identification
Number (GSTIN) from the GST authorities so that all the
operations of and the data relating to the business can be
collected and correlated.
 Why register? Purpose? Advantages?
➢ Legally recognized as supplier of goods or services.
➢ Proper accounting of taxes paid on the input goods or
services which can be utilized for payment of GST due on
supply of goods or services or both by the business.
➢ Legally authorized to collect tax from his purchasers and
pass on the credit of the taxes paid on the goods or services
supplied to purchasers or recipients.
 Who has to register (Section 22)
Aggregate Turnover Registration Required Applicability
Earlier Limits – For the sale of Goods/Providing Services
Exceeds Rs.20 lakh Yes – For Normal Category States Up to 31st March 2019
Exceeds Rs.10 lakh Yes – For Special Category States Up to 31st March 2019

New Limits – For Sale of Goods

Exceeds Rs.40 lakh Yes – For Normal Category States From 1st April 2019
Exceeds Rs.20 lakh Yes – For Special Category States From 1st April 2019

New Limits – For Providing Services

There has been no change in the threshold limits for service providers. Persons providing services need to register if their aggregate turnover exceeds Rs.20 lakh (for
normal category states) and Rs.10 lakh (for special category states).

Special Category States/UT

Normal Category States/UT who opted for a new limit of Rs.40 Normal Category States Special Category States/UT who opted
who opted for new limit of
lakh who choose status quo for new limit of Rs.20 lakh
Rs.40 lakh

Kerala, Chhattisgarh, Jharkhand, Delhi, Bihar, Maharashtra, Andhra

Pradesh, Gujarat, Haryana, Goa, Punjab, Uttar Pradesh, Himachal Puducherry, Meghalaya, Mizoram, Tripura,
Jammu and Kashmir, Ladakh and
Pradesh, Karnataka, Madhya Pradesh, Odisha, Rajasthan, Tamil Nadu, Telangana Manipur, Sikkim, Nagaland, Arunachal
Assam
West Bengal, Lakshadweep, Dadra and Nagar Haveli and Daman and Pradesh and Uttarakhand
Diu, Andaman and Nicobar Islands and Chandigarh
Who is Liable to Register (Irrespective of threshold) (Sec 24)
Non-resident taxable persons
Casual taxable persons
Persons who supply goods
and/or services on behalf of
other registered taxable
persons whether as an agent
or otherwise
Person required to collect tax
under section 52,
(E-Commerce)
Persons making any inter-
State taxable supply;
Input service distributor
Other person or class
of persons as may be notified
by the Central Govt. or a
State Govt. on the
recommendations of the
Council.
Persons who are
required to pay tax under Persons who are required to
reverse charge deduct tax under section 51
Every e-commerce Persons who supply goods
operator rendering services
and/or services, other than
notified by CG/SG, on branded services, through
recommendation of Council electronic commerce
Under Sec 8(4). operator;
Person supplying
Online Information and
Every Electronic Commerce
Database Access or
(E-commerce) operator.
Retrieval services (OIDAR)
form a place outside India
 When to obtain GST Registration
• A person must get a GST registration within 30 days from the date when
they become liable to obtain GST registration.
 Where to obtain GST Registration?
• In all the states where the business is conducted
 How to obtain GST Registration?
• Apply on WWW.GST.GOV.IN
• https://services.gst.gov.in/services/login
• Apply for registration through Form REG-01 by giving all the details and
documents pertaining to registration.
 Role of GST Officers
• Verification of Application furnished by the applicant.
• Biometric authentication for risky applicants based on risk parameters
assigned by system.
• Physical Verification of Principal Place of Business(Rule 25 of CGST Rules,
2017)
• Granting the registration or rejecting the application.
 Physical Verification (Rule 25 of CGST
Rules, 2017)
• Failure of Aadhaar authentication
• Not opting for Aadhaar authentication
• Due to any other reason basing on risk parameters verified
by system
• FORM GST REG-30 on the common portal within a period of
fifteen working days following the date of such verification.
 No

Yes
No

Yes
Yes
No
 Suo Moto Registration
• Proper officer register a person if such person liable to be registered
fails to do so(Sec 25 (8))
• Proper officer to register such person on temporary basis by order in Form
GST REG 11.
• Date of order will be effective date of registration
• Person who has been registered temporarily to file application for regn
(normal) within 90 days from the date of issue of GST REG 11.
• If appeal filed against such temporary regn, application to be filed within 30
days of issue of order upholding temporary regn.

17
Cancellation by Tax Payers (Section 29 &
Rule 22)
• Business has been discontinued, transferred fully for any reason
including death of the proprietor, amalgamated with other legal
entity, demerged or otherwise disposed of;
• Change in the constitution of the business
• No longer liable to be registered
• Optout of the registration taken voluntarily
• Cancellation of registration shall not affect the liability of the
person to pay tax and other dues
 Suo-Moto Cancellation (Section 29 &
Rule 21
• Does not conduct any business from the declared place of business
• Issues invoice or bill without supply of goods or services
• Do not provide bank account details within 45 days of registration
• Avails input tax credit in violation of the provisions of section 16 of the Act
• Outward supplies in GSTR-1 more than GSTR-3B
• Uses 100 % ITC for payment of dues subject to Rule 86B
• Not filed GSTR-3B for continuous period of 6 months
• Not filed GSTR-4 beyond 3 months from due date
• Not commenced business within 6 months from date of registration
 Revocation (Section 30 & Rule 23)
• No application for revocation shall be filed, unless all such
pending returns along with dues are furnished till the date of
cancellation of registration.
• A registered person may submit an application for revocation of
cancellation of registration, in FORM GST REG-21 within a period
of ninety days which can be extended further by 180 days.
• If revoked, all the returns from date of cancellation till date of
order of revocation should be filed with 30 days.
Form Prescribed (1/3)
Sr. Form Content Registration Forms
No Number
Work flows
1 GST REG-01 Application for Registration Part A (PAN, Mobile No etc. ) and Application for Registration Part B (using
ARN)
2 GST REG-02 Acknowledgement
3 GST REG-03 Notice for Seeking Additional Information / Clarification / Documents to Applicant

4 GST REG-04 Application with the clarification/additional information/document by the tax payer to the official
5 GST REG-05 Rejection of Application by the officer

6 GST REG-06 Registration Certificate issued to tax payer with the GSTIN.
7 GST REG-07 Application for Registration as Tax Deductor at Source under Section 51 or Tax Collector at Source
under Section 52 of the Goods and Service Tax Act
8 GST REG-08 Order of Cancellation of Application for Registration as Tax Deduct or Tax Collector at Source
9 GST REG-09 Application for Registration for Non Resident Taxable Person
10 GST REG-10 Application for a person supplying online information and database access or retrieval services from a
place outside India to a non-taxable online recipient
Form prescribed (2/3)
Sr. Form Content
No Number
11 GST REG-11 Application for extension in period of operation by casual taxable person and non-resident taxable
person
12 GST REG-12 Order of Allotment of Temporary Registration/Suo Moto Registration
13 GST REG-13 Assignment of unique identity number to certain special entities like UN Bodies/ Embassies/ any other
person under sub-section (9) of section 25 of the Goods and Service Tax Act
14 GST REG-14 Application for Amendment
15 GST REG-15 Order for approve the Amendment
16 GST REG-16 Application for Cancellation of Registration by the Tax payer
17 GST REG-17 Show Cause Notice By a Tax Official for Cancellation
18 GST REG-18 Response to Show Cause Notice for Cancellation of Registration
19 GST REG-19 Order of cancellation

20 GST REG-20 Order of dropping cancellation after seeking clarification

21 GST REG-21 Application for revocation of cancellation of registration

22 GST REG-22 Order of Revoking Cancellation

Form prescribed (2/3)

Sr. Form Content

No Number
23 GST REG-23 Show Cause Notice Raised Against Revocation
24 GST REG-24 Response to Show Cause Notice Against Revocation by tax payer
25 GST REG-25 Application for Enrolment/Migration of Existing Taxpayer
26 GST REG-26 Provisional Registration Certificate to existing taxpayer
27 GST REG-27 Show Cause Notice to Existing Tax Payer
28 GST REG-28 Cancellation of Registration of Existing Tax Payer
29 GST REG-29 Cancellation of Registration by Tax Payer
30 GST REG-30 Verification Report of Physical Verification