Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 8-11-2016 – Registration, Amendment and Cancellation under GST Law It is important to understand provision of GST law that when the registration is required like at what value of turnover , kind of person covered for registration, what are the situation where registration is required without the threshold limit means after the happening of particular transaction or transaction by particular person. How the amendment in the registration could be effected and cancellation of the same. Provision related to registration [ Section -19 and Schedule-III] Every person who is registered under the earlier law shall be issued provisional Number and after submission of requisite documents , GSTIN shall be issued as prescribed. Procedure for person those are already registered under earlier law and do not fall under the threshold limit as prescribed in Schedule-III, provisions of the same have not be laid down yet under the MGL. Every
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. Certificate of registration shall be issued in prescribed form with effective date. Registration or UIN shall be deemed to be granted with in such period as be prescribed unless rejected within the prescribed period. Central or State Govt. may prescribed the category of person who may be exempted from registration. Under the following circumstances , person shall be required to be registered irrespective of the threshold limit mentioned in the Schedule-III. Person making interstate taxable supply Casual taxable person Person who are required to pay tax under reverse charge Person who supply of goods or services on behalf of others RTP [ Registered Taxable Person] as agent or otherwise Input Service Distributor Person who supplies goods or services through electronic commerce operator . Every electronic commerce operator An Aggregator who supplies services under his brand name or his trade name Non resident taxable person Person who are required to deduct tax under Section -37. Specia
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n as may be prescribed under the following situation: Business is discontinued, transfer of business, death of proprietor, amalgamated with other legal entity, demerged or otherwise disposed off. Change in the constitution of business Taxable person no longer required to be registered other than voluntarily registered person The PO may cancel the registration under the following situations: RTP contravened the provision of law Person paying tax u/s 8 [ composite scheme] has not filed return for three consecutive tax period. Any taxable person other than mentioned above is not filing return for continuous period of six months. person taken voluntary registration and has not commenced business in six months from the date of registration. Where registration is obtained by means of fraud, willful misstatement or suppression of fact, the PO may cancel the registration with retrospective effect subject to the provision of Section 29. The liability to pay tax of RTP in situation of such cance
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ve date of registration Ans: where the application has been submitted within 30 days on which the person becomes liable to registration, effective date of registration shall be date of his liability for registration. In case of Voluntary registration, effective date shall be date of order of registration. Q-2 What is aggregate turnover? Ans: As per S.2[6] of MGL aggregate turnover include the aggregate value of All taxable and non taxable supplies Exempt supplies Export of goods and services of person having the same PAN The above shall be taken on all India basis. Aggregate turnover does not include value of supplies under reverse charge basis and value of inward supplies. Q-3 if person is doing business in different States, with same PAN, weather he can operate with single registration like centralized registration. Ans; No , there is no concept of centralized registration in GST. In each State where the business is operating , person has to take registration in each State as per Sec
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taxable person in terms of Sec. 2[69] of the MGL. Q-9 Weather Cancellation under CGST is cancellation under SGST? Ans; Yes. Section 21[6]. Q-10 Weather the Job worker will have to be compulsorily register? Ans; No. Section 43 of MGL does not prescribe any condition. Q-11 Weather the goods can be supplied directly from the place of job worker? Ans; yes but only in case where job worker is registered or the principal declare the place of business of the job worker as his additional place of business. Q-12 is there any system to facilitate small dealer having no IT infrastructure. Ans; yes . Tax Return Preparer [TRP] and Facilitation Centre [FC] Q-13 Can the registration certificate be downloaded from the GSTN portal? Ans; in case registration is granted , it can be downloaded from GST portal. About the Author: Author is practicing chartered accountant in Gurgaon and having specialisation in Service Tax and Haryana VAT. He can be reached at ca.sanjeevkumar@hotmail.com. – Articles – Knowle
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