Chapter
VI: Registration

22 & 24

Liable to register if he is a person:

   
With a turnover in a FY  >Rs. 20 Lakhs

(10 Lakhs if place of supply is in
Special category States i.e.,
  Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur,
Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and
Uttarakhand)

   
Registered or holding
license under an
existing
law

   
Who is a
transferee or
successor of the business of a registered person

   
Making inter-State taxable supply

   
Who is casual or non -resident taxable person making taxable supply

   
Required
to pay tax under
reverse
charge or u/s 9(5)

   
Making taxable supply on behalf of other taxable persons

   
Required
to deduct tax u/s
51
or ISD,
whether or not separately
registered under this Act

   
Who
effects supplies (other than supplies specified u/s 9(5))
through e-commerce operator who is required to collect TCS u/s 52

   
E-commerce operator

   
Supplying online information access/retrieval
services
from outside India to an
unregistered person in India

   
Notified
class of persons

23

Person not liable to register:

   
Person
engaged in business of supplying
only exempt supply under this Act or integrated GST Act

   
An agriculturist, to the extent of supply of produce out of cultivation of land

   
Persons making
taxable supply, where entire
tax is payable by the recipient under reverse charge basis u/s
9(3)
of this Act [Notification 5/2017-Central Tax]

   
Interstate supplies of handicraft goods notified in [Notification
56/2018
]
& [Notification 38/2017] in a FY <  Rs. 20 lakhs (Rs.10 lakhs in special
category states except J & K) provided the supplier has PAN and the goods
move under the cover of an e-way bill.

   
Interstate supply of job work by a job worker to a
registered person provided the turnover in a FY < Rs. 20 lakhs (Rs.10
lakhs in special category states except J & K) and not involved in supply
of services in relation to Jewellery, goldsmiths’ and silversmiths’ wares and
other articles (Chapter 71)
[Notification 7/2017] & [Notification 34/2017].

   
Supplies
(other than supplies specified u/s 9(5))
through e-commerce operator who is required to collect TCS u/s 52 provided the turnover
in a FY
< Rs. 20 lakhs (Rs.10 lakhs in special category states
except J & K)
[Notification 65/2017]

25

Procedure for registration:

   
Registration
to be
applied
for within 30 days
from the date of
becoming liable.

   
PAN is mandatory for
registration. However, deductor may have a
TAN instead of PAN

   
A person,
though not liable may register
voluntarily, & all
provisions of this Act, as are applicable to a registered person, shall apply
to such person.

   
A casual or non-resident taxable person shall apply at least 5 days prior to the
commencement of business

   
Only
single registration in a State or Union territory shall be granted. However,
for person having multiple business verticals, separate registration for each
business vertical can be granted subject to conditions.[25(4)]

   
A person
who has obtained registration for himself or his establishment in more than
one State or Union territory shall, be treated as distinct persons under this
Act for each such registration.

   
A
certificate of registration shall be issued from prescribed date and shall be
deemed to have been granted after expiry of notified period, if no deficiency
has been communicated to the applicant within that period.

Clarification:
Inter-state movement of goods like movement of various modes of conveyance,
between distinct persons as specified u/s 25(4) may not be treated as supply
& consequently IGST will not be payable on such
supply. However, applicable CGST/SGST/IGST shall be leviable on repairs &
maintenance done for such conveyance.
[Circular No. 1/1/2017-IGST]

26

   
Registration under State or Union
territory
Act is deemed as registration under this Act unless application for registration is rejected under this
Act within time specified u/s 25(10)

   
Rejection of application
for registration under State or Union territory Act is
deemed as rejection under this Act

27

In
case of
casual or non-resident taxable person:

   
Certificate
of registration is valid for the period specified in the application or 90
days, whichever is earlier

   
Taxable
supplies to be made only after issue of certificate

   
At the
time of applying, advance deposit shall be made of estimated tax liability
for the period for which the registration is sought by crediting the
electronic cash ledger and the same shall be utilized only as per section 49

28

Changes in the information given for registration shall be communicated within prescribed
period. The same may be rejected after giving an opportunity of being heard.
Rejection of such information under State or Union territory GST Acts shall
be deemed to be rejection under this Act.

29

   
Registration may be cancelled from any date including retrospective date, if person has:

     
Contravened provisions of the
Act or rules

     
Not filed returns for 6 months continuously

(3 consecutive tax periods if he is paying tax u/s 10)     

     
Voluntarily
registered u/s
25(3)
& has not commenced business within
6 months
from date of registration   

     
Obtained registration by means of fraud, willful misstatement or suppression of facts

   
Cancellation
of registration shall not affect the liability to pay tax or to discharge any
obligation under this Act for any period prior to the date of cancellation.

   
Cancellation
of registration under State or Union territory Act is deemed as cancellation
under this Act.

   
On
cancellation, e-ledger shall be debited by ITC determined u/s 18(1).

30

   
A person
may apply for
revocation of cancellation within 30 days from the date of service of the order of
cancellation.

   
Revocation
of cancellation of registration under State or Union territory GST Acts shall
be deemed to be revocation of cancellation under this Act.