RegistrationUnderGstLaw

taxguru.in/goodsandservicetax/registrationgstlaw.html

admin 21/01/2017

Provisionalregistrationtoexistingtaxpayers:

Everypersonwhoisregisteredunderexistinglawwillbegrantedregistrationonprovisionalbasis.Theenrollment
hasalreadystartedforStateVATfromdifferentdatesalloverIndia.Theenrollmentisnothingbutaprocessto
gathertheinformationofexistingtaxpayersinaonepool.Thedatacollectedshallbeusedtoprovideprovisional
certificate.

RegistrationofexistingtaxpayersunderGSTlaw

Ontheappointedday(Expectedtobe01072017),everypersonwhoisregisteredunderanyoftheearlierlaws
(e.g.Servicetax,Excise,StateVAT,Luxurytax,etc.)andhavingavalidPANshallbegrantedaregistration
onaprovisionalbasisandcertificateofregistrationinFORMGSTREG21.Everypersonwhohasbeen
grantedtheprovisionalregistrationshallsubmitanapplicationelectronicallyinFORMGSTREG20dulysigned
alongwithdocumentsspecifiedinsuchformwithin6Monthsfromthedateofissueofprovisionalcertificate.On
thebasisofdocumentsfurnished,theproperofficermayissuetheFinalcertificateofregistrationunderFormGST
REG06.Thesameshallbeavailableonthecommonportal.

Cancellationofprovisionalcertificate

Thetaxpayershallbeissuedaprovisionalcertificate.IfheisnotliabletoberegisteredunderGST,thenhemay
fileanapplicationunderFormGSTREG24atthecommonportalthatheisnotliabletoberegisteredunderGST
andtheproperofficermay,afterconductingsuchenquiry,canceltheprovisionalcertificate.

OptforCompositionscheme

Apersontowhomacertificateofregistrationhasbeenissuedonaprovisionalbasisandwhoiseligibleto
paytaxundersection9,mayopttodosowhilefilingtheapplicationforfinalregistration.
FreshRegistrationunderGSTlaw:
PersonliabletoberegisteredunderGST:

ApersonhavingaggregateturnoverofINR20Lakhsormoreduringthefinancialyearshallberequiredtobe
registeredunderGST.ThislimitisreducedtoINR10Lakhsforspecialcategorystates.Registrationapplication
shallbefiledwithin30daysfromthedatesuchpersonbecomesliabletoberegistered.

Further,thereisalistofcategoriesofpersonswhoarerequiredtoberegisteredirrespectiveoftheirturnover.The
listincludes:

Interstatetaxablesupplierofservices/goods,
Casualtaxableperson,
Nonresidenttaxableperson,
Personwhoisrequiredtopaytaxunderreversecharge,
Personwhowilldeductthetax,
Personwhowillcollectthetax,
Inputservicedistributer,
Ecommerceoperator,
Anagentorotherwisepersonwhosupplygoods/servicesonbehalfofothertaxablepersons,

Casualtaxableperson:apersonwhooccasionallyundertakestransactionsinvolvingsupplyofgoods
and/orservicesinthecourseorfurtheranceofbusinesswhetherasprincipal,agentorinanyothercapacity,
inataxableterritorywherehehasnofixedplaceofbusiness.

Nonresidenttaxableperson:ataxablepersonwhooccasionallyundertakestransactionsinvolving
supplyofgoodsand/orserviceswhetherasprincipaloragentorinanyothercapacitybutwhohasnofixed
placeofbusinessinIndia.
FreshRegistrationprocessunderGSTlaw

RegistrationofcasualtaxablepersonorNonresidenttaxableperson

Initialregistrationforlesserof90daysorperiodinapplication
Applicationforregistrationbefore5daysofcommencementofbusiness
Advancepaymentofestimatedtaxliability
Extensionupto90days
Advancepaymentofestimatedliabilityofextendedperiod
CasualtaxablepersonwillapplyinGSTREG01
NonresidenttaxablepersonwillapplyinGSTREG10

NecessaryformsforregistrationunderGSTLaw:

AllapplicantsExcept GSTREG01

1)Nonresident

2)Taxdeductorandpersonrequiredtocollecttax

Taxdeductororapersonrequiredtocollecttaxatsource GSTREG07
 SpecialentitiesapplyingforUIN GSTREG09

Nonresidenttaxableperson GSTREG10

Applicationform GSTREG
01,07,09,10

Acknowledgement GSTREG02

NoticeforSeekingAdditionalInformation/Clarification/Documentsrelatingto GSTREG03
Applicationfor<>

Applicationforfilingclarification/additionalinformation/documentfor<> GSTREG04

OrderofRejectionofApplicationfor GSTREG05

Amendment/Cancellation/RevocationofCancellation>>

RegistrationCertificate GSTREG06

FAQs:

1.Iamhaving2branchesinonestate.WhetherIamrequiredtotake2separateregistration?

No,youcantakeoneregistrationforbothyourbranchesshowingoneasprincipalplaceofbusinessandanother
oneasadditionalplaceofbusiness.However,youhaveanoptiontoapplyforseparateregistrationforyour
separatebusinessverticalwithinsamestate.

2.Iamaserviceprovider.IamregisteredunderservicetaxundercentralizedregistrationsinceIhave
multipleofbranchesalloverIndia.ShouldIneedtoapplyforseparateregistrationindifferentstates
underGST?
Asperthemodellaw,thereisnooptiontogetthecentralizedregistration.Therefore,youwillberequiredto
applyforseparateregistrationineverystatewhereveryouhavebranchesfromwhereyouprovidethe
servicesorgoods.

Disclaimer:Theentirecontentsofthisdocumenthavebeenpreparedonthebasisofrelevantprovisionsandas
pertheinformationexistingatthetimeofthepreparation.Theobservationsoftheauthorsarepersonalview
andthiscannotbequotedbeforeanyauthoritywithoutthewrittenpermissionoftheauthors.Thisarticleis
meantforgeneralguidanceandnoresponsibilityforlossarisingtoanypersonactingorrefrainingfromacting
asaresultofanymaterialcontainedinthisarticlewillbeacceptedbyauthors.Itisrecommendedthat
professionaladvicebesoughtbasedonthespecificfactsandcircumstances.Thisarticledoesnotsubstitute
theneedtorefertotheoriginalpronouncementsonGST.

(AuthorsCANeerajKumarandCADeepakArya,RAPG&Co.CharteredAccountantsfromDelhiandcanbe
reachedatinfo@rapg.in,9999836182/9818449179)

Disclaimer:Theentirecontentsofthisdocumenthavebeenpreparedonthebasisofrelevantprovisionsandas
pertheinformationexistingatthetimeofthepreparation.Theobservationsoftheauthorsarepersonalviewand
thiscannotbequotedbeforeanyauthoritywithoutthewrittenpermissionoftheauthors.Thisarticleismeantfor
generalguidanceandnoresponsibilityforlossarisingtoanypersonactingorrefrainingfromactingasaresultof
anymaterialcontainedinthisarticlewillbeacceptedbyauthors.Itisrecommendedthatprofessionaladvicebe
soughtbasedonthespecificfactsandcircumstances.Thisarticledoesnotsubstitutetheneedtorefertothe
originalpronouncementsonGST.

(AuthorsCANeerajKumarandCADeepakArya,RAPG&Co.CharteredAccountantsfromDelhiandcanbe
reachedatinfo@rapg.in,9999836182/9818449179)