FAQ on GST Registration
By: – Ashwarya Agarwal
Goods and Services Tax – GST
Dated:- 29-4-2017<\/p>\n
Q1. What will be the effective date of registration in GST?
\nAns. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be date of his liability for registration.
\nWhere 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.
\nIn case of suo-moto registration, i.e. 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.
\nQ2. Whether a person can apply for registration even if turnover is less than threshold exemption limit?
\nAns. Yes, it will be a case of Voluntary Registr<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n * = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tory where he has no fixed place of business. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n nce 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. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suo moto by the proper officer) or from the date of receipt of application for cancellation (in case where the taxable person\/legal heir applies for such cancellation) = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n x = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n cation by the departmental officers within three months, will be converted into final registration certificate. For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number. The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \n14. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" FAQ on GST RegistrationBy: – Ashwarya AgarwalGoods and Services Tax – GSTDated:- 29-4-2017 Q1. What will be the effective date of registration in GST? Ans. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be date … Continue reading “FAQ on GST Registration”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3322","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3322","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3322"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3322\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nUttarakhand
\nQ5. What is Aggregate Turnover?
\nAns. As per section 2(6) of the CGST Bill, aggregate turnover includes the aggregate value of:
\n *
\nall taxable and non-taxable supplies,
\n *
\nexempt supplies, and
\n *
\nexports of goods and\/or service
\n *
\nall inter-state supplies
\nof a person having the same PAN.
\nExcludesvalue of supplies on which tax is levied on reverse charge basis, and value of inward supplies.
\nThe above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act and the IGST Act.
\nThe value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal.
\nQ6. Is it necessary for the UN bodies to get registration under GST?
\nAns. Yes. U\/s Sec 25(9) of the CGST Bill, All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be require<\/p>\n
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\nQ9. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non-Resident Taxable person?
\nAns. A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business. As per Sec 27(1),the certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in the application for registration or for a period of ninety days from the effective 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.
\nQ10. What if the person makes supply from territorial waters of India?
\nAns. Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union <\/p>\n
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\nQ13. Whether the Registration granted to any person is permanent?
\nAns. Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.
\nQ 14. Whether amendments to the Registration Certificate is permissible?
\nAns. Yes. In terms of Sec 28 of CGST Bill, 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 in the manner and within a period of 15 common working days from the date of receipt of application for amendment.
\nProvided th<\/p>\n
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\nQ16. Whether cancellation of Registration under means cancellation under CGST Act also?
\nAns. Yes. The cancellation of registration under one Act (say SGST Act or UTGST Act) shall be deemed to be a cancellation of registration under the other Act i.e. CGST Act.(Section 29 (4))
\nQ17 Whether a Registration once cancelled, be revoked?
\nAns. Yes, as per section 30 of the CGST Bill a taxable person whose registration has been cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner.
\nQ18. Will ISD be required to be separately registered other than the existing taxpayer registration?
\nAns. Yes, the ISD registration is for<\/p>\n
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\nj.
\nEvery E Commerce Operator;
\nk.
\nEvery person supplying Online Information and database access or retrieval service from a place outside India to a person in India, other than a registered taxable person; and
\nl.
\nSuch other person or class of persons as may be notified by the Central\/ State Government on recommendation of the Council.
\nQ. 21 Who are the persons Not Liable to get registered?
\nAns. Following persons are not liable to get registered as per section 23:
\n * Any person engaged exclusively in the business of supplying goods and\/or services that are not liable to tax or are wholly exempt from tax under this Act;
\n * An agriculturist, for the purpose of agriculture.
\nQ 22. What are the special cases in which a person is liable to register under GST?
\nAns As per section 22 of CGST Bill, special cases in Registration are as follows:
\n * Every person who,on the day immediately preceding the appointed day, is registered or holds a license under present law, shall be liable t<\/p>\n
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\nQ 24. What are forms for registration under GST?
\nAns. The various Forms as prescribed in relation to Registration are as follows:
\nSl.
\nForm
\nDescription
\n1.
\nREG-01
\nApplication for Registration u\/s 22The GST Bill 2017
\n2.
\nREG-02
\nAcknowledgement
\n3.
\nREG-03
\nNotice for Seeking Additional Information relating to Registration \/ Amendments \/ Cancellation
\n4.
\nREG-04
\nApplication for filing clarification Registration \/ Amendment \/ Cancellation \/ Revocation<\/p>\n
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\nREG-13
\nApplication for Amendment in Particulars subsequent to Registration
\n15.
\nREG-14
\nOrder of Amendment of existing Registration
\n16.
\nREG-14
\n(may be 15)
\nApplication for cancellation of registration
\n17.
\nREG-16
\nShow Cause Notice for Cancellation of Registration
\n18.
\nREG-17
\nReply to the show cause notice
\n19.
\nREG-18
\nOrder for Cancellation of Registration
\n20.
\nREG-19
\nOrder for dropping of proceeding of cancellation of registration
\n21.
\nREG-20
\nApplication for Revocation of Cancelled Registration under The GST Bill 2017
\n22.
\nREG-21
\nOrder for Approval of Application for Revocation of Cancelled Registration
\n23.
\nREG-22
\nShow cause notice for why application submitted for revocation should not be rejected
\n24.
\nREG-23
\nReply to show cause notice for why application submitted for revocation should not be rejected
\n25.
\nREG-24
\nApplication for Enrolment of Existing Taxpayer
\n26.
\nREG-25
\nProvisional Registration Certificate to existing taxpayer
\n27.
\nREG-26
\nApplicati<\/p>\n
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