GST- Registrations, Tax Invoice, Accounts, Returns
CA.PREETY PARIK
Definitions w.r.t Registration
2(108) “Taxable supply’’ means a supply of goods and/or
services which is leviable to tax under this Act;
2(78) “non-taxable supply’’ means a supply of goods or
services which is not leviable to tax under this Act or
under IGST Act;
2(47)“exempt supply” means supply of any goods and/or
services which attract nil rate of tax or which may be
wholly exempt from tax under section 11 or under Sec.6 of
IGST and includes Non Taxable Supply
Definitions w.r.t Registration
2(6) “aggregate turnover” means the aggregate value of
all taxable supplies +
exempt supplies +
exports of goods and/or services +
inter-State supplies of a person –
Inward Supplies on which Tax has been paid on RCM
having the same PAN, to be computed on all India basis
excludes taxes and Cess, if any, charged under the CGST, SGST,
IGST Act, UT
• Agent includes turnover on behalf of all his principals
• Job Work – value of such goods not to be included
Registration Chapter VI
Liability to be Registered – Sec.22 (1)
 Every Supplier is liable to be registered, in a state
from where he makes a taxable supply
 Aggregate turnover > 20 Lacs in a financial year
 Aggregate turnover > 10 Lacs in a financial year – states
279A(4)(g) of the constitution and special category
states.
(Arunachal Pradesh, Assam, J&K, Manipur, Meghalaya, Mizoram, Nagaland,
Sikkim, Tripura, HP and Uttarakhand)
Registration Chapter VI
 Irrespective of any amount of turnover : Person making any interstate taxable supply.
 Casual taxable Person making taxable supply
 Paying tax under reverse charge
 Paying Tax under RCM by Electronic Commerce
operator
 Electronic Commerce Operator
 Non Resident Taxable persons making taxable supply
 Persons required to TDS/ TCS
 Person who supplies goods / services on behalf of other
Taxable person whether as an agent or otherwise.
Registration Chapter VI
Irrespective of any amount of turnover : Person Supplying online information and database
access or retrieval services from place outside India
to a person in India, other than a registered taxable
person.
 ISD
 Others- notified by Government
 Voluntary registration
 Every person who is registered under existing
laws before the appointed day
Registration
 Suo Motto Registration by proper officer: In case of search, survey, inspection, enquiry or any other
proceeding
 The proper finds any person liable for registration but has
failed to apply for registration, he may issue an order and
register the person on temporary basis.
 The registration is effective from date of order
 The person may prefer appeal or apply for registration
within 90 days of order of registration.
Registration
 Not liable to be registered: Person engaged – exclusively in business of supply
that are not liable to be tax or wholly exempt from Tax.
 An agriculturist to the extent of supply of produce out
of cultivation of land.
 Specified category of persons exempted from
registration by notification
Registration
Where to be Registered: Every such state from where the supplier makes a
taxable supply of Goods and/ or Services.
 Supplier may obtain separate registration for each
business vertical within the state. Each business
vertical will be distinct person
 SEZ or SEZ developer to make separate registration as
business vertical distinct from its units outside SEZ
Registration
When to be apply: Within 30 days of being liable to be registered.
 In case of Casual Taxable persons and NR, shall apply
for registration at least five days before comencement
of business.
Registration
When is liability for registration
Liability to be registered
Persons registered under earlier law
From the appointed day
In case of transfer of business by
succession or otherwise, by way of
going concern
In case of transfer pursuant to order
of High Court
Date of transfer of succession
In case of threshold turnover
Requisite :- PAN
TAN for TDS TCS
Other document for NR.
Date of Issue of Certificate of
Incorporation by ROC to give effect to
the order of HC
From the supply exceeding threshold
turnover
Registration
Effective Date of Registration:If application is made within thirty days from the date
on which the person became liable for registration, the
registration shall be effective from the date he was
liable for registration.
If application submitted after thirty days, the effective
date of registration will be the date of grant of
registration.
In case of Voluntary Registration, effective registration is
from the date of grant of registration.
Registration
Amendment of Registration
 Inform proper officer of Changes information given,
within 15 days of change.
 If change = Name, principal place/ additional place
of business, details of partners/..
 Proper officer shall approve amendment within 15
days and it is effective from occurrence of event
 In case of other change, amendment takes place
after submission of application.
 If change results New PAN, apply for new reg
15 -15-7-7
Registration
Cancellation of Registration:By Registered Person or by legal heir
 Business- Discontinuance/ Transferred fully /
Amalgamated/ demerged/ Disposed or death of
proprietor
Change in Constitution of Business
No longer liable to be registered
Registration
By Proper Officer is such person
 Does not conduct any business from the declared place
of business
Issues Invoice or Bill of Supply without supply
Not furnished returns for 3 tax period-(composition)
Not Furnished returns for consecutive 6 months
Voluntary- not commenced business within 6 months
from date of registration.
Registration has been obtained by fraud…
 SCN, Opportunity of being heard to follow.
Registration
Cancellation of Registration subject to
Payment of tax and other dues under Act
ITC on inputs in stock, semi finished goods, finished
goods, capital goods held in stock or the output tax
payable, whichever is higher on date preceding the date
of cancellation has to be paid.
Registration
Revocation of registration
(in case of cancellation of registration by proper officer)
 Apply for revocation within 30 days of service of order
 Proper officer may revoke or reject
 SCN/ opportunity to be heard before rejection.
Registration
Casual Taxable Person / Non resident
 Apply for registration at least five days before the
commencement of business.
 Shall make taxable supply only after issue of
registration.
 Registration valid <90 days, further extend to 90 days
 Shall make advance deposit of tax/ estimated tax
liability at the time of submission of application for
registration.
Registration Forms as per Rules
Application for registration
GST REG-1
Acknowledgement
Immediately
GST REG-2
Intimation of error in
application
Reply to Intimation
Within 3 working days
GST REG-3
Within 7 working days
GST REG-4
Rejection of application
Within 7 working days
GST REG-5
Issue of Registration
3/ 7 working days
certificate
Amendment to particulars in Within 15 days of change
registration
Order of Amendment
GST REG 6
Application for Cancellation
for registration
SCN Cancellation of
registration Suo Motto by
proper officer
Reply to SCN
GST REG 14
Order of Cancellation
GST REG 18
Order to Drop Cancellation
GST REG 19
GST REG 13
GST REG 14
GST REG 16
GST REG 17
Registration Forms as per Rules
Application for registration
GST REG-1
For TDS/ TCS
REG 07
Cancellation of registration
granted above
REG 08
NR
Five days before
REG 09
Supplying online information
REG 09A
Extension of Period by casual/
NR
REG 10
Suo Motto registration by
proper Officer
REG 11
Report of physical verification of
place of business after grant of
registration by proper officer
REG 29
Registration Forms - Transition
Provisional certificate of
registration
On the appointed
day
Intimation of discrepancy
in the application
After appointed
day
Issue of final Certificate of
Registration
GST REG 6
Application for cancellation Within 30 days
GST REG 28
of provisional certificate
from the appointed
day
Cancellation of Provisional
GST REG 26
Certificate by Proper
GST REG 27
officer
- SCN
Returns Sec.37-Sec.40
Particulars
Due Date for Filing
Return No
Details of Outward Supplies
By 10th day of
Month following
the Tax Period
GSTR -1
Details of Inward Supplies
By 15th day of
Month following
the Tax Period
GSTR -2
Monthly Return alongwith
payment of Taxes
By 20th day of
Month following
the Tax Period
GSTR -3
Annual Return for every
Financial year
By 31st day of Dec
following the end
of the financial
year
GSTR -9
Final Return in case of
Cancellation of Certificate
Within 3 months of GSTR -10
cancellation/
order
Returns Sec.37-Sec.40
Particulars
Due Date for Filing
Return No
Quarterly Return by
Composition Supplier
By 18th day after
the end of the
quarter
GSTR -4
TDS Return
By 10th day after
the end of the
month in which
tax has been
deducted
GSTR -7
TDS certificate
GSTR – 7A (auto)
ISD
By 13th day after
the end of the
month in which
tax has been
deducted
GSTR -6
TCS Return and return of Ecommerce operator
By 10th day after
the end of the
month in which
tax has been
deducted
GSTR -8
NR
By 20th day
GSTR- 5
Returns - Outward Supplies- GSTR-1
 At invoice level
 Interstate Supplies to Registered Persons
 Intrastate Supplies to Registered Persons
 Intrastate Supplies to Unregistered Persons,
supplies > 2.5 lacs
 At consolidated Level
 Intrastate supplies to URD- Ratewise
 Interstate supplies to URD<2.5L – Statewise, Ratewise
 Debit notes and Credit notes issued in the month
Returns  GSTR1 details not allowed to furnish during 11- 15
 Details added/ modifies/deleted by recipient will be
available in GSTR- 1A. He can accept or reject between
16th and 17th
 Rectification to any error or omission in respect of
GSTR1- GSTR2 allowed upto furnishing of return of
september after the end of FY
 Revised Invoice details in first return of Supplier –
Newly Registered supplier
Returns - Inward Supplies- GSTR-2
Prepare Details and file
 Intrastate Supplies, Invoice Wise from RP
(autopopulated) – GSTR 2A Interstate Supplies, Invoice Wise, statewise from RP
(autopopulated) – GSTR 2A Intrastate Supplies- URD- Invoice wise
 Interstate Supplies – URD- statewise – Invoice wise
 Import of Goods
 Debit note and Credit note from RP (autopopulated)
Returns - Inward Supplies- GSTR-2
GSTR 2
All Autopoulated
 Part A - Supplies from Registered Person
 Part B
- Transfer from ISD
 Part C
- Details from TDS return of Dedudctor
 Part D
- Details from TCS return of collector
Returns - Inward Supplies- GSTR-2
GSTR 2
 Specify ineligible ITC, invoice level, wholly or partially
 Quantum of
ineligble ITC which cannot be
determined at invoice level
Returns - Monthly Return - GSTR-3
Part A (autopopulated )
GSTR-1
GSTR -2 (RCM , quantum of ineligible credit, reversal of
credit)
Part B (autopopulated )
GSTR- 2 ITC
GSTR 2- TDS
GSTR2- TCS
Details of Tax payment to be given in part B
Returns - Monthly Return - GSTR-3
GSTR3 to be submitted and GSTR-4 (composition)
has to be furnished even if NIL return
Revised Return not permitted. Corrections to be done in
current month return
Current month return will be filed subject to filing of
earlier month’s return
Notice in Form GSTR 3A will be sent non filers of
GSTR3, GSTR-4 and Annual return- GSTR9 within 15
days
Returns - Annual Return - GSTR-9
Regular – GSTR 9
Composition –GSTR 9A
Audited annual accounts and reconciliation statement in
Form GSTR-9B
Audit of Accounts
Aggregrate Turnover> 1 Cr
Returns - Return for compounding supplier - GSTR-4
Submit
Interstate inward supplies, invoice wise from RP
Interstate inward supplies, invoice wise from URP
Intrastate inward supplies, invoice wise from RP
Intrastate inward supplies, invoice wise from URP
Import of Goods and Services
Debit and Credit notes issued and received
Consolidated details of outward supplies
Returns Late Fees
GSTR 1 and GSTR2 GSTR3 GSTR4, TDS Return and TCS
return – Rs.100 for every day , MAX Rs.5000
Annual Return GSTR9
- RS.100 for every day, MAX – 0.25% of turnover in state
or UT
GST Practitioner  Application to Authorised officer – FORM GST PCT-1






for enrollment
Issue Certificate in FORM GST PCT 2 or reject appl
If found guilty of misconduct in connection with any
proceeding SCN FORM GST PCT – disqualify him
Appeal within 30 days to Commissioner
LIST of enroller PCT in FORM GST PCT 5
RP authorisation to PCT in FORM GST PCT 6
PR withdraw authority GST PCT 7
GST Practitioner  Furnish GSTR1 and GSTR2, GSTR3, GSTR4, GSTR9
 Make deposit of tax
 File claim for refund
 File application for amendment/ cancellation o
registration
 Attend before any authority in connection with any
proceedings
 Consent to be filed for representing URD
 Return filed by PCT- confirmed by RP- if not received
deemed to be confirmed
Accounts and Records  Accounts at Principal Place of Business
 Production/manufacture of Goods
 Inward and Outward Supply of Goods/ Services or
both
 Stock of Goods
 Input Tax Credit availed
 Output Tax payable and Paid
 Such other particulars as may be prescribed
 At every place of Business in Reg. Cert – accounts
relating to that place
 Accounts in electronic form in manner as prescribed
Accounts and Records  Failure to maintain Accounts
Proper Officer may determine tax payable as if Goods
or Services have been supplied by such person and
penalty provisions to follow
 Period of Retention
81 months from the end of FY (72+ due date of
furnishing of Annual Return for FY)
In case of litigationTill one year after final disposal of Appeal
Whichever is later
Accounts and Records  Operator of Warehouse-
Records of Goods
 Transporter Record of Consigner, Consignee and Goods
In manner to be prescribed
Date for Issue of Invoice
- Sec.31
Supply of Taxable Goods
Time for Issue of Tax Invoice
Involves Movement of Goods
Before or at the Time of Removal of
Goods
Does not involve movement of Goods
Before or at the Time of Delivery or
making available the Goods to the
recipient
Certain Supplies notified by
Government on recommendation of
Council
Time and Manner for Issue of Invoice as
may be prescribed
Continuous supply of GoodsSuccessive Statement of accounts are
involved
Before or At the time each statement is
issued
Continuous supply of GoodsSuccessive payments are involved
Before or At the time each payment is
received
Goods sent on approval
Before or At the time of supply or six
months from the date of removal
whichever is earlier
Date for Issue of Invoice
- Sec.31
Supply of Taxable Services
Time for Issue of Tax Invoice
General
Before Supply of Service
or Within 30 days of Supply of Service
In case of Banks/ Financial
Institutions/ NBFC/ Insurance
Within 45 days of supply of service
Continuous supply of ServicesDue date for payment is ascertainable
from the contract
On or before the due date for payment
Continuous supply of ServicesDue date for payment is not
ascertainable from the contract
On or before the time supplier receives
payment
Continuous supply of ServicesPayment linked to completion of an
event
On or before the date of completion of
event
TAX Invoice – Sec.31
For New Registration –
Revised Invoice to be issued from date of Effective
registration to the date of grant of registration , within
one month of grant of issuance of certificate of
registration
Particulars
Document to be Issued
RP supplying Exempted goods/
Services
Bill of Supply
Composition Supplier
Bill of Supply
On receipt of Advance payment by RP Receipt Voucher
Refund of Advance in case of no
Supply
Refund Voucher
On receipt of Goods/ Services- RCM
Tax Invoice
If Tax Invoice Value > Taxable Value
Goods return, Goods deficient
Credit Note
If Tax Invoice Value < Taxable Value
Tax charged< Tax payable
Debit Note
TAX Invoice – Sec.31
 URP not to collect Tax
 RP not to collect except in accordance with provisions
of this Act
 Tax Invoice / Bill of Supply may not to be Issued
 Value of Supply is less than Rs.200
 Supply is to Unregistered recipient
 The recipient does not require it
He may issue consolidated Tax Invoice for such supplies
at the close of each day wrt all such supplies
TAX Invoice – Sec.31
NoSupplier
Name
Address
GSTN
Date
Recipient
If URD> 50,000
Name
Name
Address
Address
GSTN
Address of delivery
State Code
Place of Supply Address of delivery if other than POS
Description HSN Qty Total Value Total taxable Value
Rate of Tax
CGST SGST IGST UT Cess
Amount of Tax XX XX
If tax payable on reverse charge
Sd/-
Bill of Supply
NoSupplier
Name
Address
GSTN
Recipient
Name
Address
GSTN
Date
If URD
Name
Address
Description HSN Total Value
Sd/-
Receipt Voucher
NoSupplier
Name
Address
GSTN
Date
Recipient
Name
Address
GSTN
Place of Supply
Description Amount Rate of Tax Amount
of Adv
of TAx
Whether tax payable on RCM
Sd/-
Credit/ Debit Note
NoNature of Document
Date
S.No of corresponding tax invoice, BOS
Supplier
Recipient
URD
Name
Name
Name
Address
Address
Address
GSTN
GSTN
Address of delivery
Value Rate of Tax Amount
Sd/-
Manner of Issue of Tax Invoice
In case of Goods
Original for recipient
Duplicate for Transporter
Triplicate for Supplier
In Case of Services
Original for recipient
Duplicate for Supplier
* The serial no of invoices issued during tax period shall
be furnished in GSTR 1
Manner of Issue of Tax Invoice
Goods removed for
• Supply of Liquid gas
 Job work
 For reasons other than supply
 Such supplies as notified
Consignor may issue delivery challan at time of removal
Date, No
Consinger- Name, Add, GSTN
Consignee – Name Add, GSTN
HSN code, description , qty, taxable value,
tax rate, tax amt if supply is to consignee
Place of Supply
Sd/-