TMI BlogRegistrationX X X X Extracts X X X X X X X X Extracts X X X X ..... ation, the effective date of registration shall be the date on which he became liable for registration. Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration. In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration. Q 4. Who are the persons liable to take a Registration under the GST Law? Ans. As per Section 22 of the CGST /SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply. In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India ), this threshold limit for registration liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tor who is required to collect tax at source under section 52 ; x) every electronic commerce operator who is required to collect tax at source under section 52 xi) every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person; and, In addition, the Government may notify other person or class of persons who shall be required to be registered mandatorily. The Government, however, has granted exemption from compulsory registration vide Notification no. 56/2018Central Tax dated 23/10/2018 (casual taxable person making taxable supplies of handicraft goods and the aggregate value of such supplies, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered) and Notification no. 65/2017Central Tax (Rate) dated 15/11/2017 (supplier of services through an e-commerce platform having an aggregate turnover not exceeding an amount of twenty lakh rupees or ten lakh rupees in case of special category States other than the State of Jammu and Kashmir.). Q 7. Whether a person exclusively engaged in supplies which are under reverse charge me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plicable to a registered taxable person, shall apply to such person. The person, once registered, will have to pay GST irrespective of his aggregate turnover. Q 13. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration? Ans. Yes. As per Section 25(6) of the CGST/SGST Act every person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration. However as per the proviso to the aforesaid section 25(6) , a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration. Also, as per Section 25(7) PAN is not mandatory for a nonresident taxable person who may be granted registration on the basis of self-attested copy of valid passport. Q 14. Whether the Department through the proper officer, can suo-moto proceed to register a Person under this Act? Ans. Yes. In terms of Section 25(8) , where a person who is liable to be registered under the CGST Act fails to obtain registration, the proper officer ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... EG 05 . Q 19. Whether the Registration granted to any person is permanent? Ans. Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked. Q 20. Will the address of business premises mentioned in the application for registration be verified physically by the department? Ans. Only in cases where the proper officer feels the need for such verification but after the grant of registration. Wherever the proper officer feels so, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-30 on the Common Portal within fifteen working days following the date of such verification. Q 21. Is it necessary for the UN bodies to get registration under GST? Ans. Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffective date of registration, whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days. Q 27. 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? Ans. Yes. While a normal taxable person does not have to make any advance deposit of tax to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration is required, in terms of Section 27(2) read with proviso thereto, to make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought. Q 28. A casual taxable person/non-resident taxable person has to make advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Q 31. Will ISD be required to be separately registered other than the existing tax payer registration? Ans. Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration. Q 32. Can a tax payer have multiple ISDs? Ans. Yes. Different offices of a tax payer can apply for ISD registration. Q 33. What could be the liabilities (in so far as registration is concerned) on transfer of a business? Ans. The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. ( Section 22(3) ). Q 34. Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration? Ans. No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate. For converting the provisional ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory. Q 39. Is there any facility for digital signature in the GSTN registration? Ans. Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the tax payer s digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. Only level 2 and level 3 DSC certificates will be acceptable for signature purpose. Q 40. How will a person desirous of becoming a GST Practitioner apply? Ans. A person desirous of becoming GST Practitioner has to submit an application in the form GST PCT-1 . The application shall be scrutinized and, if found eligible, the GST practitioner certificate shall be granted in the form GST PCT-2. Q 41. Whether a GST Practitioner need to register separ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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