Registration - FAQ on GST (2nd Edition) dated 31.3.2017

Chapter: 3
Registration
Question 1	:	What is advantage of taking registration in GST?
Question 2	:	Can a person without GST registration claim ITC and collect tax?
Question 3	:	What will be the effective date of registration?
Question 4	:	Who are the persons liable to take a Registration under the Model GST Law?
Question 5	:	What is aggregate turnover?
Question 6	:	Which are the cases in which registration is compulsory?
Question 7	:	What is the time limit for taking a Registration under GST?
Question 8	:	If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Question 9	:	Whether a person having multiple business verticals in a state can obtain for different registrations?
Question 10	:	Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Question 11	:	Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Question 12	:	Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Question 13	:	Whether the proper officer can reject an Application for Registration?
Question 14	:	Whether the Registration granted to any person is permanent?
Question 15	:	Is it necessary for the UN bodies to get registration under GST?
Question 16	:	What is the responsibility of the taxable person supplying to UN bodies?
Question 17	:	Is it necessary for the Govt. Organization to get registration?
Question 18	:	Who is a Casual Taxable Person?
Question 19	:	Who is a Non-resident Taxable Person?
Question 20	:	What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Question 21	:	Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?
Question 22	:	Whether Amendments to the Registration Certificate is permissible?
Question 23	:	Whether Cancellation of Registration Certificate is permissible?
Question 24	:	Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Question 25	:	Can the proper Officer Cancel the Registration on his own?
Question 26	:	What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Question 27	:	Is there an option to take centralized registration for services under GST Law?
Question 28	:	If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Question 29	:	Who is an ISD?
Question 30	:	Will ISD be required to be separately registered other than the existing tax payer registration?
Question 31	:	Can a tax payer have multiple ISDs?
Question 32	:	What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Question 33	:	Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Question 34	:	Whether the job worker will have to be compulsorily registered?
Question 35	:	Whether the goods will be permitted to be supplied from the place of business of a job worker?
Question 36	:	At the time of registration will the assessee have to declare all his places of business?
Question 37	:	Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Question 38	:	Is there any facility for digital signature in the GSTN registration?
Question 39	:	What will be the time limit for the decision on the on line registration application?
Question 40	:	What will be the time of response by the applicant if any query is raised in the online application?
Question 41	:	What is the process of refusal of registration?
Question 42	:	Will there be any communication related to the application disposal?
Question 43	:	Can the registration certificate be downloaded from the GSTN portal?
Question 44	:	Can cancellation of registration order be revoked?
Question 45	:	Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
Question 46	:	What is the difference between casual and nonresident taxable persons?