Registration, Amendment and Cancellation under GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
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,
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umber as may be prescribed including refund of taxes for the good and services received by them.
* 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 suppl
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he application unless reasonable opportunity of being heard has been provided.
Cancellation of Registration
* The PO at his own or application filed by RTP , cancel the registration 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
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ation order.
* The PO after looking at the application , either revoke the order or reject the application.
* The PO can not reject the application without giving the reasonable opportunity of being heard.
Q-1 What is the effective 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 PA
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ory where he has no fix place of business.
Q-8 who is Non resident Taxable Person?
Ans; A taxable person residing outside India and coming to India to occasionally undertake transaction in the country but has no fixed place of business in India is non resident 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?
An
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