Author: admin_gst

Can cancellation of registration order be revoked?
Question 44
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 44. Can cancellation of registration order be revoked?
Ans. Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registrati

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Can the registration certificate be downloaded from the GSTN portal?
Question 43
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 43. Can the registration certificate be d

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Will there be any communication related to the application disposal?
Question 42
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 42. Will there be any communication related to the application disposal?
Ans. The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.
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What is the process of refusal of registration?
Question 41
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 41. What is the process of refusal of registration?
Ans. In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registr

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What will be the time of response by the applicant if any query is raised in the online application?
Question 40
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 40. What will be the time of response by the applicant if any query is raised in the online application?
Ans. If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the

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What will be the time limit for the decision on the on line registration application?
Question 39
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 39. What will be the time limit for the decision on the on line registration application?
Ans. If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working days. If they communicate any deficiency or discrepanc

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Is there any facility for digital signature in the GSTN registration?
Question 38
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 38. 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 registerin

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Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Question 37
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 37. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Ans. In order to cater to the needs of tax payers who are not IT savvy, following facilities shall be made available: –
Tax Return Preparer(TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information con

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At the time of registration will the assessee have to declare all his places of business?
Question 36
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 36. At the time of registration will the assessee have to declare all his places of business?
Ans. Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. The taxpayer will have to declare the principal place of business as

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Whether the goods will be permitted to be supplied from the place of business of a job worker?
Question 35
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 35. Whether the goods will be permitted to be supplied from the place of business of a job worker?
Ans. Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.
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Statute, statutory provisions l

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Whether the job worker will have to be compulsorily registered?
Question 34
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 34. Whether the job worker will have to be com

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Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Question 33
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 33. 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

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What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Question 32
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 32. 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

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Can a tax payer have multiple ISDs?
Question 31
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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Will ISD be required to be separately registered other than the existing tax payer registration?
Question 30
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 30. 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.
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Who is an ISD?
Question 29
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 29. Who is an ISD?
Ans. ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.
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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 28
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 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?
Ans. No, however the taxpayer has the option to register such separate business verticals independently in terms o

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Is there an option to take centralized registration for services under GST Law?
Question 27
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 27. Is there an option to take

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What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Question 26
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 26. What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2)(e))
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Can the proper Officer Cancel the Registration on his own?
Question 25
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 25. Can the proper Officer Cancel the Registration on his own?
Ans. Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing retur

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Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Question 24
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Ans. Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4))
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Statute, statutory provisions legi

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Whether Cancellation of Registration Certificate is permissible?
Question 23
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 23. Whether Cancellation of Registration Certificate is permissible?
Ans. Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered

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Whether Amendments to the Registration Certificate is permissible?
Question 22
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 22. Whether Amendments to the Registration Certificate is permissible?
Ans. Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date o

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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 21
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
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What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Question 20
Bill
Registration
Faq On GST (2nd Edition) Dated 31.3.2017
Q 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Ans. In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a “casual taxable person” or a “non-resident tax

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