CA Jasmeet Singh Arora 1

REGISTRATION
Background
 Under GST law, a supplier is required to obtain State-wise registration. There is
no concept of a centralized registration under GST like the erstwhile service tax regime.
 A supplier has to obtain registration in every State/UT from where he makes a
taxable supply provided his aggregate turnover exceeds a specified threshold limit.
 Registration in GST is PAN based.
 Supplier is normally required to obtain single registration in a State/UT. However,
where he has multiple places of business in a State/UT, he has the option either to
get a single registration for said State/UT or to get separate registrations for each
place of business in such State/UT.
 Registration under GST is not tax specific, which means that there is single registration
for all the taxes i.e. CGST, SGST/UTGST, IGST and GST compensation cess.

SECTION 22 REGISTRATION UNDER

SUPPLIER Registration Requirement

Exclusive Supply of Shall be liable to be registered in the State / Union Territory if
Service his aggregate turnover in a financial year exceeds Rs. 20,00,000.
Or However for following specified states, threshold limit is Rs.
Supply Of Notified 10,00,000.
Goods Manipur Mizoram Nagaland Tripura
Or
Supply Both Goods &
Services
Exclusive Supply Of Registration shall be required if turnover has exceeded Rs.
Goods Except Notified 40,00,000.
Goods.
Limit Shall Be Rs. 20,00,000 In Limit Shall Be Rs. 10,00,000 In
Following States: Following States:
 Arunachal Pradesh  Manipur
 Telangana  Mizoram
 Uttrakhand  Nagaland
 Meghalya  Tripura
 Puducherry
 Sikkim
 CA Jasmeet Singh Arora 2

Notified Goods: Ice-Cream and other edible ice, Pan Masala, Tobacco and manufactured
tobacco substitutes.

As per section 2(6), "aggregate turnover" (To be calculated on all india basis)
Particulars Amount
Value of all taxable outward supplies(FCM/RCM) xx
exempt supplies xx
exports of goods or services or both xx
inter-State supplies of persons having the same Permanent Account xx
Number
Total xx
Exclusions:
a) central tax, State tax, Union territory tax, integrated tax and cess.
b) value of inward supplies on which tax is payable by a person on reverse charge
basis.
Aggregate turnover shall include all supplies made by the taxable person whether on his
own account or on behalf of all his principals.

Registration required only for a place of business from where taxable supply takes place

 A person is required to obtain registration with respect to his each place of business in
India from where a taxable supply has taken place. However, a supplier is not liable to
obtain registration in a State/UT from where he makes an exempt/non-taxable
supply
 The threshold limit gets reduced to ` 10 lakh when such person makes taxable supplies
of goods or services or both from any of the Special Category States as per section
22. However, in case he makes exempt/non-taxable supply from a Special Category
State, the threshold limit shall not be so reduced.

Section 23 Persons not liable for registration

The following persons shall not be liable to registration, namely:—

1. any person engaged exclusively in the business of supplying goods or services or both
that are not liable to tax or wholly exempt from tax under this Act or under the
Integrated Goods and Services Tax Act;
2. an agriculturist, to the extent of supply of produce out of cultivation of land.
The term agriculturist has been defined under section 2(7) as an individual/Hindu
Undivided Family (HUF) who undertakes cultivation of land
 CA Jasmeet Singh Arora 3

(a) by own labour, or

(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under
personal supervision or the personal supervision of any member of the
family
3. Person who are only engaged in making supplies of taxable goods or services or both,
total tax on which is liable to be paid on reverse charge basis by the recipient

Section 24 Compulsory Registration

Notwithstanding anything contained in section 22, following persons must take

registration irrespective of their turnover:
1. Persons making any inter-State taxable supply of goods except Inter State supply of
handicrafts goods (section 22 shall be applicable) provided supplier has obtain PAN and
also e-way bill has to be generated.
2. Casual taxable persons making taxable supply
As per section 2 (20), "casual taxable person" means a person who occasionally
undertakes transactions involving supply of goods or services or both in the course or
furtherance of business, whether as principal, agent or in any other capacity, in a State
or a Union territory where he has no fixed place of business.
3. Persons who are required to pay tax under reverse charge
4. Non-resident taxable persons making taxable supply
5. Persons who make taxable supply of goods / services on behalf of other taxable
persons whether as an agent or otherwise.
6. Every electronic commerce operator.
7. Persons supplying goods through electronic commerce operator shall also be required
to take registration.

Section 25 Procedure For Registration

1. Every person liable to be registered shall apply for registration in every such State/UT
in which he is so liable within 30 days from the date on which he becomes liable for
registration.
Provided that a casual taxable person or a non-resident taxable person shall apply for
registration at least five days prior to the commencement of business

2. State-wise registration
a) Registration needs to be taken State-wise, i.e. there is no centralized registration
under GST. A business entity having itsbranches in multiple States will have to take
separate State-wise registration for its branches in different States.
 CA Jasmeet Singh Arora 4

b) Further, within a State, an entity with different branches shall be granted single
registration wherein it can declare one place as principal place of business (PPoB)
and other branches as additional places of business (APoB).
c) Although a taxpayer having multiple places of business in one State is not
mandatorily required to obtain separate registration for each such place of
business in the State, he has an option to obtain independent registrations with
respect to each such separate place of business.

3. However, as per section 25(3) any person can take voluntary registration and procedure
for registration shall be same.

4. A person who has obtained or is required to obtain more than one registration,
whether in one State or Union territory or more than one State or Union territory shall,
in respect of each such registration,be treated as distinct persons for the purposes of
this Act

5. Where a person who has obtained or is required to obtain registration in a State or

Union territory in respect of an establishment, has an establishment in another State or
Unionterritory, then such establishments shall be treated as establishments of distinct
persons for the purposes of this Act.

6. Every person shall have a Permanent Account Number issued under the Income- tax
Act, 1961 in order to be eligible for grant of registration.

7. Every registered person shall undergo authentication, or furnish proof of possession of

Aadhaar number, in such form and manner and within such time as may be
prescribed.

Provided that if an Aadhaar number is not assigned to the registered person, such
person shall be offered alternate and viable means of identification in such manner
as Government may, on the recommendations of the Council, prescribe.

Provided further that in case of failure to undergo authentication or furnish proof of

possession of Aadhaar number or furnish alternate and viable means of
identification, registration allottedto such person shall be deemed to be invalid and
the other provisions of this Act shall apply as if such person does not have a
registration.

8. Section 25(6B) and (6C) Read with Rule 8(4A), require every individual and Karta,
Managing Director, Whole Time Director, partners of firm etc. respectively, to undergo
authentication/furnish proof of possession of aadhaar number in prescribed manner.
Such authentication is mandatory to be eligible for grant of registration
 CA Jasmeet Singh Arora 5

9. Section 25(6D) provides that the provisions of section 25(6A)/(6B)/(6C) shall not apply
to notified person/class of persons/any notified State/UT/part thereof.
Following persons have been exempted from aadhaar authentication
(i) A person who is not a citizen of India
(ii) Department or establishment of State Government or Central Government
(iii) Local authority
(iv) Statutory body
(v) Public Sector Undertaking
(vi) A person applying for Unique Identity Number
10. Unique Identity Number (UIN) [Section 25(9) & (10) read with rule 17]
Any specialized agency of the United Nations Organization or any Multilateral
Financial institution and organization as notified under the United Nations (Privileges
and Immunities) Act, 1947, consulate or embassy of foreign countries and any other
person notified by the Commissioner, is required to obtain a UIN from the GSTN portal.
This UIN is needed for claiming refund of taxes paid on notified supplies of goods and/or
services received by them, and for such other purpose as may be notified. UIN granted is
a centralized UIN i.e. it shall be applicable to the territory of India. A person having UIN
is not registered person and thus, is not a taxable person.
The proper officer may, upon submission of an application in prescribed form or after
filling up the said form or after receiving a recommendation from the Ministry of
External Affairs, Government of India, assign a UIN to the said person and issue a
certificate in Form GST REG 06 within 3 working days from the date of submission
of application.
11. Suo-motu registration by the proper officer [Section 25(8) read with rule 16]
Where, pursuant to any survey, enquiry, inspection, search or any other proceedings
under the Act, the proper officer finds that a person liable to registration under
the Act has failed to apply for such registration, such officer may register the said
person on a temporary basis and issue an order in prescribed form.
Such person shall either:
(i) submit an application for registration in prescribed form within 90 days from
the date of grant of temporary registration, or
(ii) file an appeal against such temporary registration.
In case (ii), if the Appellate Authority upholds the liability to registration, application for
registration shall be submitted within 30 days from the date of issuance of such order of
the Appellate Authority.
GSTIN thereafter granted shall be effective from the date of order of proper officer
granting temporary registration.
 CA Jasmeet Singh Arora 6

Effective Date of Registration

1. Mandatory Registration
If applicant has submitted application within a period of 30 days, he will be considered
to be registered from the date on which he becomes liable to registration and if
application is given after 30 days, effective date of registration shall be the date of
granting registration.

2. Voluntary Registration
In this case, effective date of registration shall be the date of granting registration.

Registration of casual taxable person and Non-Resident taxable person.

Section 24, Every casual taxable person and Non-Resident taxable person shall also be
required to take registration irrespective of the turnover and procedure shall be same.

Section 25, they should apply for registration atleast 5 days prior to commencement of
business. Also, along with registration application they have to deposit GST in advance by
estimating their tax liability.

Section 27, Certificate shall be valid for the specified period but maximum 90 days however
proper officer may extend it further but for maximum 90 days. Such person shall make
advance deposit of GST as estimated by him for the extended period as well along with
extension application.

Rule 13, A non-resident taxable person shall electronically submit an application, along with
a self attested copy of his valid passport. In the case of a business entity incorporated or
established outside India, the application for registration shall be submitted along with its
tax identification number or unique number on the basis of which the entity is identified by
the Government of that country or its Permanent Account Number, if available.

Extension in period of operation by Casual taxable person and Non-Resident taxable

person

As per Rule 15, Where a registered casual taxable person intends to extend the period of
registration indicated in his application of registration, an application in FORM GST REG-11
shall be submitted by such person before the end of the validity of registration granted to
him.
 CA Jasmeet Singh Arora 7

Section 28/ Rule 19 Amendment of Registration

If any person has taken registration, subsequent amendment is allowed with regard to the
following:

Core areas ( Amendment is allowed only after approval of proper officer)

 name of business
 address of the business
 addition/deletion of partners/directors of business which does not warrant
cancellation of registration

Non-core areas ( Approval of proper officer not required however, e-verification shall be
done)
 Change in mobile number or e-mail address of the authorised signatory.

Procedure for Amendment in core areas

1. Every registered person shall apply online for amendment in core areas in form no. REG
– 14 within 15 days of any change along with the documents relating to such change.
2. The proper officer approve the amendment in core areas within 15 working days from
the date of receipt of application and issue an order in form REG-15 and such
amendment shall take effect from the date of such change. Further such amendment
shall be applicable for all the registration with same PAN.
3. If the proper officer is of the opinion that the document is incomplete or incorrect,
proper officer shall serve a show cause notice why application for amendment is not to
be rejected in REG-03 within 15 working days from the date of receipt of application.
And the registered person shall furnish a reply in REG-04 within 7 working days from
the date of service of notice.
4. Where reply furnished is satisfactory then Proper officer shall allow the amendment on
the other hand if reply is not satisfactory or where no reply is furnished, the proper
officer shall reject the application and pass an order in REG-05.

Where a change in constitution of any business results in change of the PAN, certificate
shall be cancelled and the person shall apply for fresh registration in REG-01.

Section 29 / Rule 20 to 22 Cancellation of Registration

1. Cancellation at the request of the applicant

In the following cases a registered person or successor shall file an application for
cancellation of registration-
1. the business has been discontinued, transferred fully for any reason including
death of the proprietor, amalgamated with other legal entity, demerged or
transferred as going concern.
 CA Jasmeet Singh Arora 8

2. there is any change in the constitution of the business.

3. the taxable person is no longer liable to be registered u/s 22 or 24.

2. Cancellation by GST officer own his own motion

The Registration certificate can be cancelled by proper officer on his own motion in the
following cases:
1. a registered person does not conduct any business from the declared place of
business.
2. a registered person issues invoice or bill without supply of goods or services in
violation of the Act.
3. Violation of conditions of taking ITC as prescribe u/s 16, mismatch of GSTR-1 and
GSTR- 3B, or violation of rule 86B
4. a registered person violates the provisions of section 171 of the Act i.e. if rate of
GST has been decreased, benefit should be given to the customer.
5. a person paying tax under composition scheme has not furnished returns for 3
consecutive tax periods.
6. any registered person (other than composition scheme) has not furnished returns
for a continuous period of 6 months.
7. any person who has taken voluntary registration and has not commenced business
within 6 months from the date of registration.
8. registration has been obtained by means of fraud, wilful misstatement or
suppression of facts.

Suspension of registration Rule 21A

(1) Where a registered person has applied for cancellation of registration, the
registration shall be deemed to be suspended from the date of submission of the
application or the date from which the cancellation is sought, whichever is later,
pending the completion of proceedings for cancellation of registration.

(2) Where the proper officer has reasons to believe on his own that the registration of
a person is liable to be cancelled, he may, without affording the said person a
reasonable opportunity of being heard, suspend the registration of such person
with effect from a date to be determined by him, pending the completion of the
proceedings for cancellation of registration.

(2A) Where, a comparison of the returns furnished by a registered person under

section 39 with:
a) the details of outward supplies furnished in Form GSTR-1; or
b) the details of inward supplies derived based on the details of outward supplies
furnished by his suppliers in their Form GSTR-1,

or such other analysis, as may be carried out on the recommendations of the

 CA Jasmeet Singh Arora 9

Council, show that there are significant differences or anomalies indicating

contravention of the provisions of the CGST Act or the rules made thereunder,
leading to cancellation of registration of the said person, his registration shall be
suspended.
Said person shall be intimated in prescribed form by sending a communication to
his e-mail address provided at the time of registration or as amended from time
to time.
In this intimation for suspension and notice for cancellation of registration, the
said differences and anomalies are highlighted and said person is asked to
explain, within a period of 30 days, as to why his registration shall not be
cancelled [New sub-rule (2A)].

(3) A registered person, whose registration has been suspended, shall not make any
taxable supply during the period of suspension and shall not be required to furnish
any return under section 39.
It means that the registered person shall not issue a tax invoice and, accordingly,
not charge tax on supplies made by him during the period of suspension.
(3A) In a case where the cancellation is initiated by the Department on its own and
registration of a person has been suspended, such person shall not be granted
any refund under section 54 of the CGST Act,during the period of suspension of
his registration [New sub-rule (3A)].

(4) The suspension of registration shall be deemed to be revoked upon completion of

the proceedings by the proper officer and such revocation shall be effective from
the date on which the suspension had come into effect.
Proviso, The suspension of registration may be revoked by the proper officer,
anytime during the pendency of the proceedings for cancellation, if he deems fit.

(5) Where any order having the effect of revocation of suspension of registration has
been passed, the provisions of section 31(3)(a) [revised tax invoices] and section 40
[first return] in respect of the supplies made during the period of suspension and
the procedure specified therein shall apply.

Amount payable on cancellation of registration [Section 29(5) & (6)]

The cancellation of registration shall be effective from a date to be determined by the

proper officer and mentioned in the cancellation order. He will direct the taxable person to
pay arrears of any tax, interest or penalty including the amount liable to be paid under
section 29(5)
A registered person whose registration is cancelled will have to debit the electronic credit
or cash ledger by an amount equivalent to:
a) input tax credit (ITC) in respect of:
 CA Jasmeet Singh Arora 10

i. stock of inputs and inputs contained in semi-finished/finished goods’ stock or

ii. capital goods or plant and machinery
on the day immediately preceding the date of cancellation,
b) the output tax payable on such goods
whichever is higher

Amount of credit to be reversed in respect of INPUTS:

a) ITC on inputs computed proportionately on the basis of corresponding invoices on
which credit had been availed on such inputs, Or
b) Output tax payable on such goods
Whichever is higher.
Amount of credit to be reversed in respect of CAPITAL GOODS OR PLANT & MACHINERY
a) As per Rule 44, ITC involved in the remaining useful life in months of the capital goods
computed on pro-rata basis, taking the useful life as 5 years, or
b) Tax on the transaction value of such capital goods or plant and machinery under section
15
Whichever is higher.

Other Points
1. The cancellation of registration will not affect liability of registered person to pay tax
and other dues under the Act for any period prior to the date of cancellation [Section
29(3)]
2. The cancellation of registration under either SGST Act/UTGST Act shall be deemed to be
a cancellation of registration under CGST Act [Section 29(4)].
3. Once registration is cancelled by the tax authority, the taxpayer will be intimated about
the same via sms and email. Order for cancellation of registration will be issued and
intimated to the primary authorized signatory by email and sms.
4. Taxpayer would not be allowed to file return for the period after date of cancellation
mentioned in the cancellation order. However, he can submit returns of the earlier
period (i.e. for the period before date of cancellation mentioned in the cancellation
order for which registration was active).

Revocation of cancellation of registration Section 30/Rule 23

1. Where the registration of a person is cancelled suo-motu by the proper officer, such
registered person may apply for revocation of the cancellation to such proper officer,
within 30 days from the date of service of the order of cancellation of registration.
2. If the proper officer is satisfied that there are sufficient grounds for revokation of
cancellation, he may revoke the cancellation of registration, by an order within 30 days
of receipt of application and communicate the same to applicant.
3. Otherwise, he may reject the revocation application. However, before rejecting the
application, he has to first issue SCN to the applicant who shall furnish the clarification
 CA Jasmeet Singh Arora 11

within 7 working days of service of SCN. The proper officer shall dipose the application
(accept/reject the same) within 30 days of receipt of clarification.
4. Provided that such period may, on sufficient cause being shown, and for reasons to be
recorded in writing, be extended,—
(a) by the Additional Commissioner or the Joint Commissioner, as the case may be,
for a period not exceeding thirty days;
(b) by the Commissioner, for a further period not exceeding thirty days, beyond the
period specified in clause (a).”