Registration under Model GST Act has been covered under Chapter-VI

.

Relevant provisions relating to registration are featuring in Section 19

to 22.

Sec.19 : Registration

Sec.19A: Special provisions relating to casual taxable person and non-

resident taxable person

Sec.20 Amendment of Registration

Sec.21: Cancellation of Registration

Sec.22: Revocation of cancellation of registration

Registration procedures under Goods

and Service Tax Registration Rules,20---- In the pursuit of understanding the Proposed

Registration Procedure- A tiny step By Ram Sunder

Singh, Bhilai, Durg (C.G.) , India

Rule 1:Application for Registration 1) Make declaration of PAN, Mobile No. and E-mail ID

in Part A of FORM GST REG-01 at site

2) Verification of PAN No. from data base of CBDT and Mobile No. & Email –ID( by sending One Time Password(OTP)

3) After verification- Application Ref.No.(ARN) generated and communicated to Applicant on Mobile/ E-mail ID.

4) Using the ARN , Apply electronically in Part-B of FORM GST REG-01 along with #documents at Common Portal/through Facilitation Centre

5) On Receipt of Application- Acknowledgement issued to applicant in FORM GST REG-02

6) TEMPORARY Identification No. to Casual Trader

7) Advance Deposit of estimated tax liability by Casual Trader u/s 19A

Rule 2:Verification of Application

1) Submit application with documents to the Jurisdictional Officer.

2) Officer will grant of registration within three common working days to Applicant, if Application found in order.

3) If any deficiency, Officer Will intimate Applicant in FORM GST REG-03.

4) Within 7 days , Applicant shall submit #Clarification, information in FORM GST REG-04.

5) #Clarification includes modification and correction of information other than PAN / Mobile// E-mail ID declared in FORM GST REG-01

Rule 2:Verification of Application7) Clarification sought/furnished by Applicant to either of the

Central or State Officer should be exchanged among them or

To me , better it is to submit the Clarification if made to CGST

Officer then also to SGST Officer,

8) After satisfaction, Approval of Grant of Registration by

Officer within 7 working days from the date of receipt of

clarification.

9) If not satisfied, Reject Application and inform to

Applicant in FORM GST REG-05

10) If Officer fails to take any action with stipulated period ie.

3/7 days from receipt of application/clarification- Application

deemed to be approved.

Rule 3:Issue of registration certificate

1) After approval of application, Certificate issued to

Applicant in FORM GST REG-06 (for PPB-Principal Place of

Business ) and every additional place of business.

2) Registration shall be effective from DATE of which person

liable becomes liable to take registration. This sub-rule

talks about registration, if applied, not effective

before the date of introduction of GST Laws.

3) Where application for registration has been submitted by

the applicant after 30 days from the date of his becoming

liable to registration, effective date of registration shall be

the date of grant of registration under sub-rule (1),(4) or

(6) of rule 2.

Rule 4: Separate Registrations for multiple

business verticals within a State

--------Shall be Granted subject to the following conditions:

1) Such person has > 1 business vertical as defined u/s 2(18) of the Act;

2) If anyone paying tax @ normal rate – No registration for composition scheme.

3) If any business vertical becomes ineligible to pay tax u/s 8 , all other business verticals of the said person shall become ineligible to pay tax u/s 8.

4) Separately registered vertical of such person shall issue Tax invoice and pay tax.

5) Separate Application in FORM GST REG- 01 may be filed separately for each verticals.

6) The provisions of rule 1 and rule 2 relating to verification and grant of

registration shall mutatis mutandis apply to an application made under

this rule.

Rule 5 : Grant of Registration to persons

required to deduct tax at source or

collect tax at source

1) Authorities /department/ person mandated by

C.G./S.G. (U/s 37) and Electronic Commerce

Operator(u/s 43C) shall submit application in

FORM GST REG-07 through Common Portal .

2) Grant of Registration in FORM GST REG-06

after verification.

3) If not liable to deduct tax under stated

provisions , Cancel Registration in FORM GST

REG-08

Rule 6: Assignment of unique identity

number to certain special entities

Who are Special entities?

• Under Sec.19(6) of Model GST Law, Specialized agency (ie., Special entities ) are:

• UNO;

• Multi-lateral Financial Institutions/ Organization under UN(Privileges and Immunities) Act,1947;

• Consulate/ Embassy

Rule 6: Assignment of unique identity

number to certain special entities

1) Stated special agency/ entities to make

application in FORM GST REG-09 at Common

Portal or through Facilitations Centre;

2) Submit the Application to Jurisdictional Officer ;

3) Officer will grant CERTIFICATE in FORM GST

REG-06 within 3 working days;

Rule7 :Display of registration certificate and

GSTIN in name board

Frame the Certificate of Registration

and GSTIN;

Display Certificate of Registration and

GSTIN either at entry / prominent place

of business.

Rule 8 :Grant of registration to non-resident

taxable person (NRI Taxable Person)

Submit Application atleast 5 days prior to

commencement of Business in FORM GST REG-10.

Issue of TEMPORARY Identification No.for #Advance

deposit of estimated Tax liability No. u/s 19A of Model GST

Law and Acknowledgement (in FORM GST REG-02) under

Rule 1(5) of Registration Rules.

Verification and Grant of Registration made under as above

under Rule 1 and Rule 2 will apply .

Rule 9 Amendment to Registration

1. If change in information furnished in the Application FORM GST REG-01/07/09,

submit FORM GST REG-11 at the GST Site.

2. Information have been categorized under 3 thread:

(a) Change in Name of Business or PPB or Director , Karta, CEO , ------etc.---Proper

Officer will approve after verification.

(b) Other than in preceding sub-para , Certificate is automatically amended by

submission Amendment Application---REG-11 ;

© E-mail, Mobile No. Address of Authorized Person- Verification required.

3. If PAN No. Changes- TAKE FRESH REGISTRATION;

4. If Officer has reason to believe that there is deficiency in information stated in

above 2(a) i.e, Name of business-----, Shall issue Notice in FORM GST REG-03

and Taxable person to reply in FORM GST REG-04 within 7 days of receipt of

notice;

5. IF Notice issued under SGST, not to be issued under CGST or vice versa.

6. If Officer fails to take any action within 15 working days of submission of

Application / 7 days of Clarification in REG_04, Certificate is deemed to be

amended.

10. Suo moto registration

Who will make suo moto Registration? –

◦ GST Officer , if s/he finds that taxable person not

registered, however liable to take registration

◦ It will be allotted on TEMPORARY basis in FORM GST

REG-13

Temporary Registration Holder shall apply under Rule 1

within thirty days from the date of the grant of such Temp.

registration .

In case of Appeal filed against TEMP Registration – 30days

will be counted from the date of Adjudication Order

UPHOLDING the Status of Registration Liability .

provisions of rule 2 and rule 3 relating to verification and

issue of certificate of registration

Rule 11. Application for

cancellation of registration Apply in FORM GST REG-14 at

Common Portal alongwith

documents & details of closing stock

and liability .

If Registered Voluntarily , Registration

cant not cancelled for period of 1 Year

Filing of Final Return ;

Rule 12: Cancellation of

registration If GST Officer has reason to believe , may issue SCN in

FROM GST REG-15 –Why registration should be

cancelled?

However, if Officer satisfies –issue of order in FORM

GST REG-16 within 30 days of receipt of Application for

cancellation./ reply of SCN directing him to pay arrears

/ interest/ penalty , if any.

SCN may be issued to Legal Heir of deceased

proprietor.

Rule 13-Revocation of cancellation

of Registration If registration cancelled by GST Officer, Apply for

REVOCATION of Order in FORM GST REG-17 within

30 days of such receipt of cancellation order.

If cancellation for failure to furnish return , 1st File

Return and pay due tax / interest /penalty if any

applicable .

On satisfaction , Revocation shall be made by GST

Officer in FORM GST REG-18 within 30 days of receipt

of application and communicate to applicant.

If Officer has reason to believe to reject Revocation

Application, it shall be made in FORM GST REG-05 and

communicate applicant;

Rule 13-Revocation of cancellation

of Registration Officer may ask additional information in FORM

GST REG-03 and applicant shall furnish

information in FORM GST REG-04;

On receipt of Form GST REG-04, the Officer

may proceed to dispose of the Application

within 30 days .

Applicant should be given opportunity for

representing the case by issue of notice in

FORM GST REG-19, if required in case of

rejection.

Rule 14 Migration of Person

registered under earlier Laws This rule applicable to person already registered under

Central Excise, service Tax, Vat etc.

They will be allotted Provisional certificate in FORM

GST REG-21 available on common portal , valid for six

months;

Such person shall apply in FORM GST REG-20

If information filled in –REG-20 found correct , Officer

will certificate of Registration in FORM GST REG_06.

If Not found correct, cancel the Provisional

Registration by issue of Order in FORM GST REG-22,

however, SCN should be issued in FORM GST REG-23

for giving opportunity to reply to such person.

Rule 14 Migration of Person

registered under earlier Laws If a person is registered under earlier

Laws but not liable for registration under

GST Laws, may make an application for

Cancellation in FORM GST REG-24 and

Officer , after conducting enquiry shall

cancel the registration.

Rule 15- Method of Authentication

All application even reply to SCN, appeals

or any other document shall be filed

electronically on the Common Portal

WITH DIGITAL Signature.

Each Return / document shall be signed

by different persons/ authorized signatory

of the commercial concern.

Rule 16- Extension in period of

operation by casual taxable person /

Non-resident Taxable person

Apply in FORM GST REG-25 ebfore end

of the validity of already granted

registration.

Application will be acknowledged only

on payment of Advance estimated Tax

liability u/s 19A(2) of GST Law

Rule 17: Physical Verification of

Premises in certain cases Prerogative power of Officer.

If opted for such verification, to upload

Verification Report along with other

documents, including photographs, in

Form GST REG-26.

Advice and Self-Declaration

I have tried to prepare this slide based on the GST Registration Rules , there-fore, please also read relevant provisions under Model GST Laws.

Views expressed are strictly personal.

-Ram Sunder Singh

Bhilai, Dist-Durg (C.G.) India