GST REGISTRATION AND
MIGRATION
1
SRINIVAS KOTNI
ADVOCATE &
COMPANY SECRETARY
MANAGING PARTNER
LEXport
FLOW OF PRESENTATION
2
INDEX
(1) Important Sections for Orocess of
Registration & Migration under the CGST
(9) Revocation of Cancellation of Registration
[2] Some Important Definitions
(10) Penalty for Non-Registration
(3) Liability to take Registration
(4) Enrollment of Existing Taxpayers on GST
Portal/ Migration
(5) Registration of New Applicants
(6) Process for Fresh Registration
(7) Amendment of Registration
(8) Cancellation of registration
IMPORTANT PROVISIONS FOR REGISTRATION &
MIGRATION
3
Sections
Application
for
Section 22
Fresh registration
Section 25
Procedure of Registration
Section 27
Special provisions relating to casual taxable
persons and non- resident taxable person
Section 28
Amendment in registration
Section 29
Cancellation of registration
Section 30
Revocation of cancellation of registration
Section 139
Migration
4
SOME IMPORTANT DEFINITIONS
PERSON Section 2 (84)
includes such as
An
Individual
A
Company
A Firm
A LLP
A HUF
Society
An association of
persons, body of
individuals (whether
incorporated or not in
India or outside)
Government
companies
Body Corporate –
Foreign
Local
Authority
Government
Corporations
Trust
Every Artificial
juristic person
Government (Central
or State)
5
6
Place of business
S. 2 (85) includesPlace from where business
ordinarily carried on
Warehouse, godown or any
other place of storage
Place of supply / receipt of
goods or services or both
Place
Placewhere
wherebooks
booksof
ofaccount
account
maintained
maintained
Principal place of business [S
2(89)] specified as such in the
certificate of registration
Place of agent
7
• A person
Registered • Registered under S 25
person
• Does not include a person having unique identity number
[S 2(94)]
Supplier
[S 2(105)]
Taxable
person
[S 2(107)]
• A person
• Supplying good or services or both
• Includes an agent of supplier
• A person
• Who is registered
• Or liable to be registered under S 22 or S 24
8
Recipient
[S 2(94)]
In the context of goods or
services or both
Is a person who is liable to pay
consideration (if it is involved)
Person to whom delivery /
possession / use of goods is
given (if no consideration
involved)
Person to whom service is
rendered (if no consideration
involved)
Includes agent of recipient
9
LIABILITY TO TAKE REGISTRATION
LIABILITY TO TAKE REGISTRATION [Section 22 of
the CGST Act]
10
Particulars
Exemption
Limit
Remarks
All Suppliers in India
(Except J&K and
Special Category
States)
Aggregate
Turnover in a
Financial
year
UPTO
Rs. 20 lakhs
“Aggregate Turnover” S. 2 (6) – To Include on All India Basis :
Suppliers in North
Eastern and other
specified States
(Special Category
States)
Aggregate
Turnover in a
Financial
year
UPTO Rs. 10
lakhs
-
All taxable supplies
-
All exempt supplies
-
Exports (goods, services or both)
-
Inter-state Stock Transfers / Supplies of a person having same PAN
Number (i.e. deemed distinct persons - though a single entity)
-
Supplies on behalf of Principal (S.23)
-
Supplies received by the Principal from a job worker after job work –
(S. 23 )
To Exclude :
- Value of inward supplies on Reverse Charge Basis (RCB)
- All Taxes (GST)
- Value of Job Work (for a Job Worker) (S. 23)
LIABILITY TO TAKE REGISTRATION [Section 22 of
the CGST Act]
Particulars
Transferee of a going business (by succession or
otherwise) – w.e.f. date of transfer
Transferee as a result of scheme of arrangement or
amalgamation approved by High Court / Tribunal- w.e.f.
date of ROC certificate
Exemption Limit
No Exemption
No Exemption
11
COMPULSORY REGISTRATION IN CERTAIN CASES
[Section 24 of the CGST Act]
Particulars
Exemption Limit
Remarks
Input Service Distributor
No Exemption
Irrespective of Turnover
Person making
taxable supply
No Exemption
Irrespective of Turnover
No Exemption
- Casual taxable person :
inter-state
Casual Taxable person
12
- who occasionally undertakes supply of goods or
services
- In the course of furtherance of business
- In a taxable territory
- Where he has no fixed place of business
- Needs registration irrespective of the turnover
COMPULSORY REGISTRATION IN CERTAIN CASES
(CONTD…)
Particulars
Exemption Limit
Remarks
Person registered under
existing Indirect Tax
laws
No Exemption
Irrespective of Turnover
Person liable to pay tax
under Reverse Charge
Mechanism
No Exemption
Irrespective of Turnover
Non Resident taxable
person
No Exemption
- Non-Resident Taxable Person :
13
- Who occasionally undertakes supply of goods or
services
- Whether as principal or agent or in any capacity
- Has no fixed place of business or residence in India
- Needs registration irrespective of the turnover
COMPULSORY REGISTRATION IN CERTAIN CASES
(CONTD…)
14
Particulars
Exemption Limit
Remarks
Supplier of goods on behalf of
other taxable person whether
as agent or otherwise
No exemption.
Irrespective of Turnover
Supplierof Goods/ services
through E-commerce operator
No Exemption
Irrespective of the turnover as the customer of the goods
are scattered all over India
Electronic commerce operator
No Exemption
Irrespective of Turnover
COMPULSORY REGISTRATION IN CERTAIN CASES
(CONTD…)
15
Particulars
Exemption Limit
Remarks
Aggregator [who owns
and
manages
an
electronic platform and
by means of application
and
communication
device
connects
a
person with the supplier
of service under his own
brand name or trade
name]
No Exemption
Irrespective of the turnover.
Any other category of
person
As may be prescribed
Government may specify any other person or class of
persons who shall be liable to take registration under
GST.
PERSONS NOT LIABLE TO BE REGISTERED [S.
23 of the CGST Act]
Person
exclusively
engaged in
supply of exempt
goods, services
or both
An agriculturist
(only for produce
out of cultivation
of land)
Category of
persons to be
notified on
recommendation
of GST Council
16
17
Registrant will be legally recognized as supplier of
goods or services
Registrant will be
authorised tocollect tax
from his purchasers
Registrant will be able to
book Input Tax Credit
ADVANTAGES OF
TAKING
REGISTRATION
UNDER GST
Registrant can pass on the credit of the taxes paid on the goods or
services supplied to purchasers or recipients by issuing tax
invoice.
18
PROCEDURE FOR REGISTRATION
PROCEDURE FOR REGISTRATION [S 25]
19
 Registration to be applied for by a person in every State / UT where he is liable
 Registration to be applied for within 30 days of the person becoming liable
 The procedure and conditions are prescribed in the Rules
 Casual taxable person / non-resident taxable person to apply for registration atleast
5 days prior to commencement of business
 For on-shore supplies – registration to be obtained in the coast state near the base line
 Generally a single registration is granted in each state or UT
 Person with multiple business verticals in a state or UT may obtain separate
registration for each vertical
PROCEDURE FOR REGISTRATION [S 25]
20

Voluntary registration possible for persons otherwise not liable for registration

Person obtaining or required to be obtaining multiple registrations within the State or across more
States to be treated as distinct persons

Establishments in different States of the same person with different registrations to be treated as
establishments of distinct persons

PAN / Tax Deduction and Collection Account Number essential for GST registration
applicable to non-resident taxable person

GST officer can forcibly register a person who has failed to register

UN, specified multilateral institutions, consulates and embassies and other notified persons to be
granted a Unique Identity Number (UIN) for refunds etc

Registrations / UINs to be granted or rejected after due verification and within time as prescribed

Certificate of Registration granted
- not
21
DEEMED
REGISTRATION
[S. 26]
CASUAL TAXABLE
PERSON / NONRESIDENT TAXABLE
PERSON [S 27]
• Grant of Unique Identification Number (UIN) under SGST / UTGST deemed as grant of UIN
under CGST
• Provided that the UIN has not been specifically rejected under the CGST
• Any rejection of UIN under SGST / UTGST deemed as rejected under CGST
• Registration certificate issued to these persons valid for the period
specified in the application or 90 days from the registration whichever is
earlier
• The aforesaid period of 90 days can be extended to another 90 days
• The above persons can make taxable supplies only after the certificate of
registration is issued
• These persons at the time of registration / extension need to deposit
advance tax equal to the estimated tax liability for the period registration
is sought
• The advance tax need to be credited to the electronic cash ledger
22
PRACTICAL ASPECTS OF
REGISTRATION
ENROLLMENT OF EXISTING TAXPAYERS ON GST
SYSTEM PORTAL / MIGRATION
Entity currently registered under any of the following Acts:
 Central Excise
 Service Tax
 State Sales Tax/ VAT (except exclusive liquor dealers if registered under VAT)
 Entry Tax
 Luxury Tax
 Entertainment Tax (except levied by local bodies)
 Customs Act
23
INFORMATION AND DOCUMENTS NEEDED
(As per FAQ’s on GST Migration by CBEC)
24
Following information/ documents must be made available for enrolling with GST System Portal:











Provisional ID received from State/ Central Authorities
Password received from State/ Central Authorities
Valid Email Address
Valid Mobile Number
Bank Account Number
Bank IFSC
Proof of Constitution of Business
 Partnership Firm: Partnership Deed (PDF & JPEG; Maximum Size: 1 MB)
 Others: Registration Certificate of Entity (PDF & JPEG; Maximum Size: 1 MB)
Photograph of Promoters/ Partners/ Karta of HUF (JPEG; Maximum Size: 100 KB)
Proof of Appointment of Authorized Signatory (PDF & JPEG; Maximum Size: 1 MB)
Photograph of Authorized Signatory (JPEG; Maximum Size: 100 KB)
Opening Page of Bank Passbook/ Statement containing Bank Account Number, Address of
Branch, Address of Account Holder and few Transaction Details (PDF & JPEG; Maximum Size: 1
MB)
USER ID & PASSWORD
25
USER ID & PASSWORD
26
For First Login:
- Provide Username & Password received from State VAT/ Central Tax Department (Service Tax
/Excise etc)
For Subsequent Login:
- Enter Username & Password created while enrolling with GST System Portal
 Email Address & Mobile Number of the primary Authorized Signatory to be provided
 All future correspondence/ communication from the GST System Portal will be sent on the
registered Mobile Number
 Tax Professionals to be given separate User ID and Password from GST System based on their
own Email ID & Mobile Number
PREFILLED DETAILS IN ENROLMENT
27
APPLICATION AND REGISTRATION CERTIFICATE
Prefilled details in Enrolment Application :




PAN of Business
Legal Name of Business & State
Reason of liability to obtain registration
Email Address & Mobile Number of Primary Authorized Signatory entered during enrolling with
GST System Portal
Registration Certificate :
 Provisional Registration Certificate: It will be available on your dashboard on the appointed
date if you have filled enrolment application successfully
 Final Registration Certificate: It will be provided after verification of documents (within 6
months) by proper officer(s) of centre/ state of concerned jurisdiction after appointed date
REGISTRATION FOR NEW APPLICANTS
28
FRESH REGISTRATION PROCESS
Logon to the GST
common portal
Got the application
reference no. on mobile/
email
GST officer will verify the
application within 3
working days
Officer asks
for more
documents in
GST-REG-03
29
Fill up the Form GST
REG- 01 - Part –A (PAN ,
Mobile and E-mail)
The portal verifies the
details by OTP
Fill the Part B of form
using the reference no.
Upload the required
documents
Officer approves the GST
application
Produce the
documents withn
7 working days
in GST- REG-04
Certificate of registration
under Form GST REG06
Officer may
reject the GST
application GST
REG 05
30
GST FORMS RELATING TO
REGISTRATION
31
Form Number
Rule
Description of Form
GST REG-01
Rule 1 (1) of the
Registration Rules
Application for Registration u/s 25 of the
CGST Act, 2017
GST REG-02
Rule 1 (5) of the
Registration Rules
Acknowledgement
GST REG-03
Rule 2 (2) of the
Registration Rules
Notice for Seeking Additional Information
relating to Registration / Amendments /
Cancellation
GST REG-04
Rule 2 (2) of the
Registration Rules
Application for filing clarifications
Registration / Amendment / Cancellation /
Revocation of Cancellation
32
Form Number
Rule
Description of Form
GST REG-05
Rule 2 (4) of the
Registration Rules
Order of Rejection of Application for
Registration / Amendment / Cancellation /
Revocation of Cancellation
GST REG-06
Rule 3 (1) of the
Registration Rules
Registration Certificate
GST REG-07
Rule 5 (1) of the
Registration Rules
Application for Registration as TDS or TCS
GST REG-08
Rule 5 (3) of the
Registration Rules
Order of Cancellation of Application for
Registration as TDS /TCS
GST REG-09
Rule 6 (1) of the
Registration Rules
Application for Registration for Non Resident
Taxable Person.
33
Form Number
Rule
Description of Form
GST REG-10
Rule 7 (1) of the
Registration Rules
Application for the extension in the period of
registration by casual taxable person and
non resident taxable person
GST REG-11
Rule 8 (1) of the
Registration Rules
Suo moto registration
GST REG-12
Rule 9 (1) of the
Registration Rules
Application for Allotment of Unique ID to UN
Bodies/ Embassies /any other person u/s
19(6) of the GST Act
GST REG-13
Rule 11( 1) of the
Registration Rules
Application for Amendment in Particulars
subsequent to Registration
AMENDMENT OF REGISTRATION
[S. 28 of the CGST Act]
34
Any change in information pertaining to the registered person, submitted at the
time of registration, need to be informed to the GST officer in the manner
prescribed
Proper officer may approve / reject amendment by following the due procedure
For certain amendments to be prescribed, approval of Proper officer not required
No rejections of amendments can be made without giving an opportunity of hearing
Any approval / rejection of amendment under SGST / UTGST shall be deemed to
be approval / rejection under CGST
CANCELLATION OF REGISTRATION
[S. 29 of the CGST Act]
35
GST officer on his own or on application (by the registrant / legal heirs) can cancel
registration, in case
•
Business has been discontinued
•
Proprietor has died
•
Amalgamated with any other entity / de-merged
•
There is change in constitution of business
•
The taxable person is no longer required to be registered
CANCELLATION OF REGISTRATION
[S. 29 of the CGST Act] [CONTD…]
36
GST officer can cancel registration either prospectively or retrospectively if :
•
The registered person has contravened any provision(s)
•
Returns have not been filed for 3 consecutive tax periods in respect of a taxable person
under composition scheme
•
Returns have not been filed for a continuous period of 6 months
•
Person who has taken voluntary registration has not commenced business for 6 months
•
Registration obtained by means of fraud, willful misstatement or suppression of facts
•
Cancellation only after an opportunity of being heard
CANCELLATION OF REGISTRATION
[S. 29 of the CGST Act] [CONTD…]
37
Cancellation of registration not to effect liability to pay tax and other dues or to
discharge prescribed obligations for such period
Cancellation of registration under SGST / UTGST will be deemed to be a
cancellation under CGST
After cancellation of registration, payment of an amount is to be made
Either by debit to electronic credit ledger or electronic cash ledger, of ITC on
inputs in stock / in semi finished / finished goods / capital goods /
plant and
machinery
or the output tax payable on such goods
whichever is higher
In respect of capital goods or plant and machinery the amount would be reduced
by prescribed percentage points (depreciation) or the transaction value whichever is
higher
REVOCATION OF CANCELLATION OF
REGISTRATION
In case registration is cancelled suo-moto, taxable person can file for revocation
within 30 days of cancellation order
GST officer can in the manner and timeframe prescribed, either revoke the
cancellation or reject the application by way of an order
In any case, the registered person has to be given an opportunity of being heard
Revocation of cancellation under SGST or UTGST will be deemed as Revocation of
cancellation under CGST
38
PENALTY FOR NON- REGISTRATION
39
Every person shall be liable to penalty of Rs. 10,000/- if:


He is liable to take registration but fails to obtain registration
He furnishes any false information with regard to particulars specified as mandatory at the time of
applying for registration.
MIGRATION UNDER GST
MIGRATION OF EXISTING TAX PAYERS –
PROVISIONAL REGISTRATION
Every person:

other than a person deducting tax at source or an Input Service Distributor;

registered under an existing law and having a Permanent Account Number issued under the
Income-tax Act, 1961,
shall enroll on the Common Portal by validating his e-mail address and mobile number, either
directly or through a Facilitation Centre notified by the Commissioner.
The said person shall be:

granted registration on a provisional basis and

a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be
made available to him on the Common Portal
MIGRATION OF EXISTING TAX PAYERS –
PROVISIONAL TO FINAL REGISTRATION

Every person who has been granted a provisional registration shall:
-submit an application electronically in FORM GST REG–24;
-duly signed;
-along with the information and documents specified in the said application,
on the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

The information asked for shall be furnished within a period of three months.

A certificate of registration in FORM GST REG-06 shall be made available to the registered
person electronically on the Common Portal if the information and the particulars in the
application are found to be correct and complete.
MIGRATION OF EXISTING TAX PAYERS –
CANCELLATION BY PROPER OFFICER

In case the procedures for obtaining the certificate of registration is not followed,
-
the proper officer shall cancel the provisional registration and issue an order in FORM
GST REG-26
No provisional registration shall be cancelled:
- without serving a notice to show cause in FORM GST REG-27 and
-

without affording the person concerned a reasonable opportunity of being heard
The show cause notice issued in FORM GST REG-27 can be vacated by issuing an order in FORM
GST REG-19, if it is found that no such cause exists for which the notice was issued.
MIGRATION OF EXISTING TAX PAYERS –
SELF CANCELLATIONS

Every person:
-
registered under any of the existing laws,
-
who is not liable to be registered under the Act may,
- within thirty days from the appointed day,
- submit an application electronically in FORM GST REG-28 at the Common Portal for
cancellation of the registration granted to him.
GST MIGRATION SEWA KENDRAS
Ministry of Finance/Department of Revenue has urged all Chief Commissioners to personally
arrange to have special GST MIGRATION SEVA KENDRAS in their Zonal Headquarters/
Divisions/ Commissionerates with the following minimum requirements:

3-4 personal computers linked to internet,

Scanners and printers,

Adequate number of well trained officers.
Last date for Migration under GST- April 30, 2017.
46
LEXport
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HauzKhas Enclave
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Phone: 91-11-2651 0505/1505
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Bangalore - 560 034, India