GST CFA VIJAY PRAKASH

Chapter 10. Registration

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Liable for registration [ Section 22(1)] :- A supplier to obtain

registration in the State/Union Territory from where he makes a taxable supply of
goods and/or services if his "aggregate turnover" in a financial year exceeds the
Specified threshold limit.
A. Turnover of all branches across India having a common Permanent
Account Number (‘PAN’) has to be aggregated to determine whether a
dealer is liable for registration or not.
✓ Example: A dealer ‘X’ has two offices - one in Delhi and another in Haryana.
In order to determine whether ‘X’ is liable for registration or not, turnover of
both the offices would be taken into account and only if the same exceeds Rs
20 lakhs, Mr. X is liable for registration.
B. All kinds of outward supplies (taxable as well as exempt) made during the
financial year have to be considered at the time of computation of aggregate
turnover. It is immaterial whether tax is payable under forward charge or reverse
charge on such supplies.
✓ Example: Rohan Oils, Punjab, is engaged in supplying machine oil as well as
petrol. Supply of petrol is not leviable to GST, but supply of machine oil is
liable to GST.
In order to determine whether Rohan Oils is liable for registration, turnover
of taxable as well as non-taxable supplies would be taken into account and if
the same exceeds Rs 20 lakhs, Rohan Oils is liable for registration.
C. However any tax chargeable under GST law as well as value of inward supplies
on which tax is payable by the person under reverse charge shall be excluded
at the time of computation of aggregate turnover.

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D. The term “aggregate turnover” has been defined to include all supplies made
by a taxable person, whether on his own account or made on behalf of all his
principals.
Example: Mr. X makes a supply of Rs 8 lakhs on his own account and he also
acts as an agent on behalf of his principal Mr. A. On behalf of his principal, he
makes a turnover of Rs 13 lakhs. Hence, his total supply would be aggregated
to Rs 21 lakhs and he would be liable to get himself registered.

E. Other cases where registration is required :-

Every person who holds a valid registration under the erstwhile indirect
taxes needs to get himself migrated to GST law as per the requirements
of CGST Act.
Where a business is transferred, whether on account of succession/any
other reason, to another person as a going concern, the
transferee/successor is to be registered with effect from the date of
such transfer/succession.
Where a business is transferred, pursuant to sanction of a
scheme/arrangement for amalgamation/demerger of two or more
companies, pursuant to an order of a High Court/Tribunal, the transferee
is to be registered with effect from the date on which the Registrar of
Companies issues a certificate of incorporation giving effect to such order.

Person not liable for Registration [ Section 23 ] :-

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Compulsory Registration in certain cases [ Section 24 ]

A.

B. E-Commerce Operator :-
Electronic Commerce Operators who are notified as liable for payment of
GST under reverse charge u/s 9(5) of CGST Act;
Every ECO, who is required to collect tax at sources u/s 52
Suppliers supplying goods through ECO provided transaction has not been
notified u/s 9(5) of CGST ACT

C. Input Service Distributor;

D. Persons who are required to deduct tax u/s 51 of CGST Act;
E. Every person supplying online information and database access or retrieval
services from a place outside India to an unregistered person in India.

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Procedure for registration [ Section 25 ] :-

Section 25(1) :- Every person who is liable for registration has to apply within 30
days from the date on which he becomes liable for registration, in such manner and
subject to such conditions, as may be prescribed.
✓ Further, every person who makes a supply from the territorial waters of India
shall obtain registration in the coastal State or Union Territory where the
nearest point of the appropriate base line is located.
Example:- Sugam Services Ltd is engaged in taxable supply of services in Madhya
Pradesh. The turnover of Sugam Services Ltd exceeded Rs 20 lakhs on 1st November.
It is liable to get itself registered by 1st December in the State of Madhya Pradesh.
Effective date of Registration :-
➢ If an application for registration is submitted within the prescribed time period
of 30 days, the effective date of registration shall be the date on which he
becomes liable to registration.
Example:- Sugam Services Ltd is engaged in taxable supply of services in
Madhya Pradesh. The turnover of Sugam Services Ltd exceeded Rs 20 lakhs
on 1st November. If an application for registration is made on 28th November
(i.e within the prescribed time period of 30 days), the effective date of
registration of Sugam Services Ltd shall be 1st November
➢ If an application for registration is submitted after the prescribed time period
of 30 days, the effective date of registration shall be the date of grant of
registration.
Example :- If in the above example, Sugam Services Ltd applies for
registration on 3rd December (i.e after the prescribed time period of 30 days) and
registration certificate is granted on 10th December, the effective date of
registration of Sugam Services Ltd shall be 10th December.

Section 25(2) [ State-wise Registration ]

Under GST, there is no concept of centralized registration as registration
needs to be taken state-wise. A business entity having its branches in multiple
states will have to take separate state-wise registration for all its branches.

However, if an entity has multiple branches within a particular state, a single

registration can be obtained wherein one branch has to be declared as
principal place of business whereas the other branches can be declared as
additional places of business

If separate registrations have been obtained for business verticals within a

state, all separately registered business verticals would be required to pay tax
on supplies of goods/services/both made to other registered business verticals
and issue a tax invoice for such supplies.

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Section 25(3) [ Voluntary Registration ] :-

➢ A person who is not compulsorily required to obtain registration u/s 22 to 24 of
CGST Act , may get himself registered voluntarily and all the provisions of
GST law shall apply to such person as if he is a registered taxable person.
A person may opt to get himself registered voluntarily in order to enhance his
B2B transactions as supplies received from unregistered suppliers by
registered recipients have been made taxable under reverse charge and
therefore, business units may prefer receiving supplies from registered persons
only.
Where a person obtains voluntary registration, he has to pay tax even though
his aggregate turnover does not exceed Rs 20 lakhs/Rs 10 lakhs.

Section 25(4) [ Distinct Person ] :-

➢ A person who has obtained or is required to obtain more than one registration,
shall, in respect of each such registration, be treated as distinct persons for
the purpose of this Act.

Section 25(5) [ Establishment of Distinct Persons ] :-

➢ Where a person has obtained/is required to obtain registration in any
State/Union Territory in respect of an establishment and such person has
another establishment in any other State/Union Territory, such
establishments shall be treated as establishments of two distinct persons for
the purposes of GST law and both the establishments shall be required to be
registered separately.
Example: A businessman has a head office in Delhi and he has a branch
office in Mumbai and goods are supplied to various customers from the head
office as well as the branch office. In such a situation, both the head office and
the branch office are to be registered separately under the Delhi SGST &
Maharashtra SGST law respectively

Section 25(6) & (7) [ PAN is Must ] :-

➢ Permanent Account Number is mandatory to be eligible for grant of
registration.

➢ 25(7) :-A non-registration taxable person (NRTP) may be granted registration

on the basis of other prescribed documents like self attested copy of his valid
passport.

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Section 25(8) [ Suo-motu registration by the PO + Rule 16 ]

➢ Where, pursuant to any survey, enquiry, inspection, search or any other
proceedings under CGST Act, the proper officer finds that a person liable
to registration under the Act, has failed to apply for such registration, such
officer may Suo-moto register the said person on a temporary basis and
issue an order in prescribed form.
➢ Such person shall either :-
Submit an application for registration in prescribed form within 90
days from the date of grant of temporary registration; or
File an appeal against such temporary registration (If the appellate
authority rejects the appeal so filed, application for registration shall
be submitted within 30 days from the date of issuance of such order].
Section 25(9) & (10) [ Unique Identity Number + Rule 17 ]
➢ Specialized agencies of UNO, foreign embassies, etc. are allowed refund of
taxes paid by them on procurement of notified supplies of goods and/or
services used for notified purposes.
➢ Such persons are required to obtain a UIN from GST Common Portal. for
obtaining UIN, an online application has to be submitted in a prescribed form
on the basis of which a UIN is assigned and a registration certificate is issued
within 3 working days from the date of submission of application.

Section 25(11) [ A certificate of Registration ]

➢ A certificate of registration shall be issued in such form GST REG-06 and with
effect from such date as may be prescribed.

Section 25(12) :-
➢ A registration or a unique identity number shall be deemed to have been
granted after the expiry of the prescribed period, if no deficiency has been
communicated to the applicant within that period.

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Section 26 [ Deemed Registration ]

➢ Registration under GST is not tax specific - a single registration needs to be
obtained by an Assessee for all taxes imposed under GST law.
➢ Grant of registration/UIN under any SGST Act/UTGST Act is deemed as grant
of registration/UIN under CGST Act provided application for registration has not
been rejected under CGST Act.
➢ Further, rejection of application for registration/UIN under any SGST
Act/UTGST Act is deemed to be rejection of application for registration under
CGST Act.

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Rule 8 : Application of Registration

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Rule 9 : Verification procedure & Time limit

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Rule 10 [ Certificate of Registration ]

➢ Certificate of registration shall be granted in form GST REG-06 showing the
principal place of business and additional place of business is made available
to the applicant on the common portal and a Goods and Services Tax
identification Number [ GSTIN ]

Rule 11 [ Separate Registration for Multiple Place of

Business Within A state or A Union Territory]

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Section 27 [ Special provision for CTP & NRTP]

Note :- Amount deposited is credited to the Electronic Cash Ledger & utilize
as per section 49.

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Rule 13 :- Grant of Registration to NRTP

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Rule 15 [ Extension of Period of operation by CTP/NRTP ]

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Section 28 [ Amendment in Registration ]

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Section 29 [ Cancellation of Registration ]

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Section 30 [ Revocation of cancellation of Registration ]

➢ Where the registration of a person is cancelled Suo-moto by the proper officer,
such registered person may submit an application for revocation of such
cancellation within 30 days from the date of service of the order of
cancellation, at the GST Common Portal in the prescribed manner.
➢ Where the registration was cancelled Suo-moto by the proper officer for failure
of registered person to furnish returns, the person, before applying for
revocation, has to make good all the defaults (by filing all pending returns,
making payment of all dues in terms of such returns along with interest, penalty,
late fee, etc).
➢ If the proper officer is satisfied that there are sufficient grounds for revocation
of cancellation, he may pass an order revoking the cancellation of registration
within 30 days of receipt of application and communicate the same to
applicant.
➢ But If the grounds stated in the application filed are not found to be
satisfactory, the proper officer shall first issue a SCN to the applicant who shall
furnish his clarification within 7 working days of service of such notice. The
proper officer shall dispose-off the application (accept/reject the same) within
30 days of receipt of clarification.
➢ Revocation of cancellation of registration under any SGST Act/UTGST Act
shall be deemed to be a revocation of cancellation of registration under CGST
Act.

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