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REGISTRATION PROCEDURE MODEL GST LAW

Goods and Services Tax - GST - By: - Mr.M. GOVINDARAJAN - Dated:- 4-7-2016 Last Replied Date:- 13-7-2016 - Chapter VI of the model GST law describes the procedure of registration. This Chapter provides procedure for registration, obtaining Unique identity number, registration for casual tax payer, amendment of registration, cancellation of registration and revocation of cancellation of registration. Registration Section 19(1) provides that every person who is liable to be registered under Sched .....

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Schedule III gives the list of persons who are liable to get registration under this Act. Threshold limit Every supplier shall be liable to be registered under this Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds Rs.Nine lakh; The above threshold of Rs. Nine lakh will be Rs. Four lakhs if the taxable person conducts his business in any of the NE States including Sikkim.The taxable threshold shall include all sup .....

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ent taxable persons, irrespective of the threshold specified; persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise, irrespective of the threshold specified persons who supply goods and/or services, other than branded services, through electronic commerce operator, irrespective of the threshold specified; every electronic commerce operator, irrespective of the threshold specified; an aggregator who supplies services under his bran .....

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. every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day; 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 o .....

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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. 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 by an order of a High Court, the transferee shall be liable to be registered, where requi .....

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as may be notified by the Central Government or a State Government on the recommendations of the Council. Voluntary registration A person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person. Multiple business A person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such con .....

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taxes on the notified supplies of goods and/or services received by them. The registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed. The proper officer shall not reject the application for registration or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. A registration or a Unique Identity N .....

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the time specified. Requirement of PAN Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration. A non-resident taxable person may be granted registration on the basis of any other document as may be prescribed. Failure to register 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 that is, or may be taken under this Ac .....

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registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the effective date of registration. The proper officer may, at the request of the said taxable person, extend the aforesaid period of ninety days by a further period not exceeding ninety days. Notwithstanding anything to the contrary contained in this Act, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for regist .....

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er section 35. Amendment of Registration Section 20 provides for the amendment of registration. Every registered taxable person shall inform the proper officer of any changes in the information furnished at the time of registration, or that furnished subsequently, in the manner and within such period as may be prescribed. The proper officer may, on the basis of information furnished or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within su .....

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ts under the SGST Act/CGST Act. Cancellation of registration Section 21 (1) provides that the proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where, - the business has been discontinued, transferred fully for any reason including death of t .....

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the registered taxable person has contravened such provisions of the Act or the rules made there under as may be prescribed; or a person paying tax under section 8 has not furnished returns for three consecutive tax periods; or any taxable person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or any person who has taken voluntary registration under sub-section (3) of section 19 has not commenced business within six months from the .....

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ct the liability of the taxable person to pay tax and other dues under the Act for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Deemed cancellation The cancellation of registration under the CGST Act/SGST Act shall be deemed to be a cancellation of registration under the SGST Act/CGST Act. Liability of tax payer Section 21 (7) provides that every registered taxable person whose registration is cancell .....

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