SRI KRISHNA ARTS & SCIENCE COLLEGE

[An Autonomous Institution]

Ranked 29th in NIRF; MHRD: 1st in Institutional Swachhata Ranking
Coimbatore – 641 008

GOODS AND SERVICES TAX- 20CUG13

II B. Com CS and II B.Com – E Com

 
 

Unit 2– Lecture 4
 

  Facilitator
Dr. T. Shenbhagavadivu
Associate Professor
Commerce Business Application
SKASC 1
TOPICS

Registration Structure under GST[section 22-

30]

Registration procedure

SKASC 2
 Expert Video Types of Tax

Reference
https://youtu.be/XRdNEMO5Xm0
Elite Gurukal

Animated Video

SKASC 3
 Registration Structure under GST – Sec 22
 Three Acts applicable on every Person under GST – Central GST Act, (State) GST Act or
(Union Territory) GST Act, Integrated GST Act.
Registration
Registration
Registration
under
under SGSTCGST
under IGST
 Registrations required by every person
Simultaneous registration under CGST, SGST/ UTGST and IGSTSingle
GSTIN

 Separate registration required for each State

 Total possible registrations for one PAN Business

29+2
States + UTs N
Verticals

 Possible separate registrations for each addl place of business within a State

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 Person liable for Registration (Sec 22)
 (1) Supplier whose “aggregate turnover” in a financial year exceeds Twenty
Lakh Rupees [ from 1.4.19 – Rs 40 lakhs for goods only]
• Aggregate Turnover : All taxable supplies + Exempt Supplies + Export of Goods/services +
Inter state supplies to distinct person but excludes value of inward supply on which tax is
payable under RCM and taxes under CGST/SGST/IGST/UTGST
• Aggregate turnover includes all the supplies including supplies made on behalf of his/her
principals
• Value of the goods under job work shall not be included in job worker turnover
 (2) Registered person under the existing law shall be liable for registration
under GST from 1.7.2017
• Existing Law: Central Excise, VAT Act (including CST), Service Tax etc

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 Person liable for Registration (Sec 22)…
• (3) Where a business carried on by a taxable person registered under this Act is transferred,
whether on account of succession or otherwise, to another person as a going concern, the
transferee or the successor, as the case may be, shall be liable to be registered with effect from the
date of such transfer or succession.

• (4) Notwithstanding anything contained in sub-sections (1) and (3), in a case of transfer pursuant to
sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two
or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall
be liable to be registered, with effect from the date on which the Registrar of Companies issues a
certificate of incorporation giving effect to such order of the High Court or Tribunal.
 Compulsory Registration (sec 24)
 The following persons are registered irrespective of turnover criteria

• Person making any inter-state taxable supply

• Casual taxable persons making taxable supply

• Person who required to pay tax under RCM

• Person who required to pay tax under section 9(5) – E-com operators liable to pay tax on
behalf of supplier

• Non resident taxable person making taxable supply

• Person who required to deduct tax at source

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 Compulsory Registration cont….

• Person who is making taxable supply on behalf of other taxable person (as agent or
otherwise)

• Input Service Distributor

• Person who supply goods or services through E-com portal (other than suppliers covered
under Section 9 (5) –[exempted vide 65/2017 CGST 15.11.2017)

• E-Commerce operators

• Every person who is supplying online information and data base retrieval services from
outside India to un registered person in India [OIDAR]

• Any other person as may be notified by Government

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Registration procedure (sec 25)
• (1) Every person who is liable to be registered under section 22 or section 24 shall apply for
registration in every such State or Union territory in which he is so liable within thirty days from the
date on which he becomes liable to registration, in such manner and subject to such aconditions
as may be prescribed:

• Provided that a casual taxable person or a non-resident taxable person shall apply for registration
at least five days prior to the commencement of business.

• [Provided further that a person having a unit, as defined in the SEZ Act , 2005, in a SEZ or being a
SEZ developer shall have to apply for a separate registration, as distinct from his place of business
located outside the SEZ in the same State or Union territory.]

• Explanation.—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.
Registration procedure (sec 25)
• (2) A person seeking registration under this Act shall be granted a single registration in a State or Union territory:

• Provided that a person having [multiple business verticals in a State or Union territory] [multiple places of
business in a State or UT] may be granted a separate registration for each business vertical, subject to such
conditions as may be prescribed.

• (3) A person, though not liable to be registered under section 22 or section 24 may get himself registered
voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person.

• (4) A person who has obtained or is required to obtain more than one registration, whether in one State or Union
territory or more than one State or Union territory shall, in respect of each such registration, be treated as
distinct persons for the purposes of this Act.
Registration procedure (sec 25)
Distinct Persons :

• (4) A person who has obtained or is required to obtain more than one registration, whether in one
State or Union territory or more than one State or Union territory shall, in respect of each such
registration, be treated as distinct persons for the purposes of this Act.

• (5) Where a person who has obtained or is required to obtain registration in a State or Union
territory in respect of an establishment, has an establishment in another State or Union territory,
then such establishments shall be treated as establishments of distinct persons for the purposes of
this Act.
Registration procedure (sec 25)
• (6) Every person shall have a Permanent Account Number [PAN] issued under the Incometax Act,
1961 in order to be eligible for grant of registration:

• Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent
Account Number, a Tax Deduction and Collection Account Number issued under the said Act in
order to be eligible for grant of registration.

• (7) Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be
granted registration under sub-section (1) on the basis of such other documents as may be
prescribed.
 Registration Structure under GST – Sec 25
 PAN based Registration: PAN will be mandatory (except for Non-Resident / UN
agencies)

X X X X X X X X X X X X X X X

State Code Business Vertical

PAN Blank Check-sum

13
 Registration procedure (sec 25)
• (8) Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may,
without prejudice to any action which may be taken under this Act or under any other law for the time being in force,
proceed to register such person in such manner as may be prescribed.

• (9) Notwithstanding anything contained in sub-section (1),––

(a) any specialised agency of the United Nations Organisation or any

Multilateral Financial Institution and Organisation notified under the United

Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of

foreign countries ; and

(b) any other person or class of persons, as may be notified by the Commissioner, shall be granted a Unique
Identity Number in such manner and for such purposes, including refund of taxes on the notified supplies of goods or
services or both received by them, as may be prescribed.

• (10) The registration or the Unique Identity Number shall be granted or rejected after due verification in such
manner and within such period as may be prescribed.
Registration procedure (sec 25)

• (11) A certificate of registration shall be issued in such form and with effect from such date as may
be prescribed.

• (12) A registration or a Unique Identity Number shall be deemed to have been granted after the
expiry of the period prescribed under sub-section (10), if no deficiency has been communicated to
the applicant within that period.
Changes in procedure

• From 1.2.2019 – Multiple place of business in a state can be separately registered. Each
place to follow the procedures

• Bank account details [from 28.6.19] : within 45 days from date of regn or before due date of
first return –Not applicable for TDS,TCS and suo moto registration.

From 1.4.2020.. [sec 25(6A) to (6D)] made effective from 21.8.20

• Applicant [individual, Karta of HUF, MD, Whole time director, such number of Partners
Members of Managing committee of association, Board of Trustees, authorised
representative, authorised signatory ]to undergo Aadhar authentication

• If Aadhar not authenticated then registration will be granted after physical verification of the
principal place of business within 60 days of date of application
Step by Process of Registration
• The MoF simplified the GST registration procedure online.
The applicant can process the GST registration procedure
through the GST Portal. After submission of the application,
the portal generates GST ARN immediately. Using the GST
ARN, the applicant can check the application status and post
queries if necessary. Within 7 days of ARN generation, the
taxpayer shall receive a GST registration certificate and
GSTIN.
• Step 1: Go to the GST Portal
• Access the GST Portal ->https://www.gst.gov.in/ > Services ->
Registration > New Registration option.
• Step 2: Generate a TRN by Completing OTP Validation
• The new GST registration page is displayed. Select the New Registration option. If
the GST registration application remains uncompleted, the applicant shall continue
filling the application using TRN number.
• Select the Taxpayer type from the options provided.
• Choose the state as per the requirement.
• Enter the legal name of the business/entity, as mentioned in the PAN database. As
the portal verifies the PAN automatically, the applicant should provide details as
mentioned in the card.
• In the Permanent Account Number (PAN) field, enter PAN of the business or PAN of
the Proprietor. GST registration is linked to PAN. Hence, in the case of a company or
LLP, enter the PAN of the company or LLP.
• Provide the email address of the Primary Authorized Signatory. (Will be verified in
next step)
• Click the PROCEED button.
• Step 3: OTP Verification & TRN Generation
• On submission of the above information, the OTP Verification page
is displayed. OTP will be valid only for 10 minutes. Hence, enter
the two separate OTP sent to validate the email and mobile
number.
• In the Mobile OTP field, enter the OTP.
• In the Email OTP field, enter the OTP.
• Step 4: TRN Generated
• On successfully completing OTP verification, a TRN will be
generated. TRN will now be used to complete and submit the GST
registration application.
• Step 5: Log in with TRN
• Upon receiving TRN, the applicant shall begin the GST
registration procedure. In the Temporary Reference Number
(TRN) field on the GST Portal, enter the TRN generated and
enter the captcha text as shown on the screen. Complete the
OTP verification on mobile and email.
• Step 6: Submit Business Information
• Various information must be submitted for obtaining GST registration. In the
first tab, business details must be submitted.
• In the Trade Name field, enter the trade name of the business.
• Input the Constitution of the Business from the drop-down list.
• Enter the District and Sector/ Circle / Ward / Charge/ Unit from the drop-down
list.
• In the Commissionerate Code, Division Code and Range Code drop-down list,
select the appropriate choice.
• Opt for the Composition Scheme, if necessary
• Input the date of commencement of business.
• Select the Date on which liability to register arises. This is the day the
business crossed the aggregate turnover threshold for GST registration.
Taxpayers are required to file the application for new GST registration within
30 days from the date on which the liability to register arises.
• Step 7: Submit Promoter Information
• In the next tab, provide promoters and directors information. In case of proprietorship, the
proprietors’ information must be submitted. Details of up to 10 Promoters or Partners can be
submitted in a GST registration application.
• The following details must be submitted for the promoters:
• Personal details of the stakeholder like name, date of birth, address, mobile number, email
address and gender.
• Designation of the promoter.
• DIN of the Promoter, only for the following types of applicants:
• Private Limited Company
• Public Limited Company
• Public Sector Undertaking
• Unlimited Company
• Foreign Company registered in India
• Details of citizenship
• PAN & Aadhaar
• Residential address
• In case the applicant provides Aadhaar, the applicant can use Aadhaar e-sign for filing GST
returns instead of a digital signature.
• Step 8: Submit Authorised Signatory Information
• An authorised signatory is a person nominated by the
promoters of the company. The nominated person shall hold
responsibility for filing GST returns of the company. Further, the
person shall also maintain the necessary compliance of the
company. The authorised signatory will have full access to the
GST Portal. The person shall undertake a wide range of
transactions on behalf of the promoters.
• Step 9: Principal Place of Business
• In this section, the applicant shall provide the details of the principal place of business. The Principal Place of
Business acts as the primary location within the State where the taxpayer operates the business. It generally
addresses the books of accounts and records. Hence, in the case of a company or LLP, the principal place of
business shall be the registered office.
• For the principal place of business enter the following:
• Address of the principal place of business.
• Official contact such as Email address, telephone number (with STD Code), mobile number field and fax
number (with STD Code).
• Nature of possession of the premises.
• If the principal place of business located in SEZ or the applicant acts as SEZ developer, necessary
documents/certificates issued by Government of India are required to be uploaded by choosing ‘Others’ value
in Nature of possession of premises drop-down and upload the document.
• In this section, upload documents to provide proof of ownership or occupancy of the property as follows:
• 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.
• 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.
• Premises not covered 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.
• Step 10: Additional Place of Business
• Upon having an additional place of business, enter details of the
property in this tab. For instance, if the applicant is a seller on Flipkart
or other e-commerce portal and uses the seller’s warehouse, that
location can be added as an additional place of business.
• Step 11: Details of Goods and Services
• In this section, the taxpayer must provide details of the top 5 goods
and services supplied by the applicant. For goods supplied, provide
the HSN code and for services, provide SAC code.
• Step 12: Details of Bank Account
• In this section, enter the number of bank accounts held by the
applicant. If there are 5 accounts, enter 5. Then provide details of the
bank account like account number, IFSC code and type of account.
Finally, upload a copy of the bank statement or passbook in the place
provided.
• Step 13: Verification of Application
• In this step, verify the details submitted in the application before
submission. Once verification is complete, select the verification
checkbox. In the Name of Authorized Signatory drop-down list, select
the name of the authorised signatory. Enter the place where the form
is filled. Finally, digitally sign the application using Digital Signature
Certificate (DSC)/ E-Signature or EVC. Digitally signing using DSC is
mandatory in case of LLP and Companies.
• Step 14: ARN Generated
• On signing the application, the success message is displayed. The
acknowledgement shall be received in the registered e-mail address
and mobile phone number. Application Reference Number (ARN)
receipt is sent to the e-mail address and mobile phone number. Using
the GST ARN Number, the status of the application can be tracked