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Registration under Goods and Service Tax
(The following information has been extracted before implementation of GST, thereby amendments are expected from the authorities)
We have VAT registration at present. Should we register again with GST?
No. Existing VAT registration holders need not register for GST again. However, a new GST registration number is allotted to existing registered firms.
I have central excise registration for my company. Do I need to register for GST?
The present Central Excise registration holders are not required to be registered again with
GST. However, a new GST registration number is allotted to existing registered firms.
We have been supplying goods from Maharashtra. We have also business to supply goods from Karnataka. Should we register for GST in Both States of Maharashtra and Karnataka?
Yes, GST registration is required to be obtained for each states from where taxable supplies are being made.
I have multiple business verticals in one state. Is separate registration of GST required for each business vertical?
Yes, a person having multiple business verticals in a state has to obtain separate GST registration for each business vertical.
Are existing service tax registered firms required to be registered with GST?
No. If, those who have already registered with Service Tax, GST registration is not again required. However, a new GST registration number is allotted to existing registered firms.
Are separate forms required to register for CGST, IGST or SGST?
No, a single form can be used to register for IGST, SGST and CGST.
How is GST number allotted?
GST number is allotted on the basis of PAN of each firm.
Is separate GST number for CGST, IGST and SGST allotted?
No. only one GSTIN number is allotted which is sufficient for a tax payer to remit SGST, CGST and IGST.
How long will take to get GSTIN ID after applying for GST registration?
Normally, by 3 days GSTIN is approved provisionally.
How is the risk based cases for application for GST registration treated by the authority?
The scrutiny of risk based application is done after deemed approval of GST registration.
Who has to register with GST, Goods and Service Tax?
Except exempted categories, every supplier shall be liable to be registered under GST Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds certain amount fixed time to time by the authorities.
Who are exempted to register under GST, Goods and Service Tax in India?
The Central or a State Government may, on the recommendation of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act.
I am a business supplier. Should I want to register for GST in state also?
Yes, every supplier shall be liable to be registered under GST Act in the State from where he makes a taxable supply of goods and/or services if his aggregate turnover in a financial year exceeds certain amount fixed time to time by the authorities.
Our products are not liable to tax under GST Act. Does our aggregate turnover take in to account for GST registration?
No. The supplier shall not be liable to registration of GST, if his aggregate turnover consists of only goods and/or services which are not liable to tax under this Act.
I am a GST taxable person. I supply goods on behalf of my principals. Is such value of supply accounted for taxable threshold for registration of GST?
Yes, GST taxable threshold shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals.
How is aggregate turnover calculated for registration of GST for Job worker?
The supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of goods by the “principal” referred to in section 43A, and the value of such goods shall not be included in the aggregate turnover of the registered job worker.
How does transfer of business activities accounted under GST Registration?
When a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
How to treat amalgamation of business under GST Registration?
In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered for GST, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court.
We make interstate taxable supply. Should we register for GST?
Yes, irrespective of the threshold specified, persons shall be required to be registered under GST Act.
I am a casual taxable person. Should I need to be registered for GST?
Yes, Casual Taxable persons irrespective of the threshold category need to be registered under GST.
We fall under categories of payment of reverse charges. Is GST registration required for us?
Yes, persons who are required to pay tax under reverse charge, irrespective of the threshold category need to register for Goods and Service Tax.
I am a non-resident taxable person. Should I need to register with GST?
Yes, Non-resident taxable persons, irrespective of the threshold category need to register with Goods and Service Tax.
We are required to be deducted tax under section 37. Should we need to register for GST?
Yes, Persons who are required to deduct tax under section 37 has to register with Goods and Service Tax.
We are agents to supply goods and services to registered taxable company. Do we need registration of GST?
Yes, persons who supply goods and services on behalf of other registered taxable persons whether as an agent or otherwise, irrespective of the threshold are required to register with Goods and Service Tax.
We are input service distributor. Should we need to be registered with GST?
Yes, input service distributer also has to register for GST.
We supply non branded goods and non-branded services. Shall we fall under registration of GST?
Yes, Persons who supply goods and/or services, other than branded services, through electronic commerce operator, irrespective of the threshold
I am an e-commerce operator. Should I need to register with Goods and Service Tax?
Yes, all e commerce operators have to register with GST.
We are not Input Service Distributor. But we have already registered with earlier Law. Should we need registration of GST again?
No. If the person, other than an Input Service Distributor, is registered under an earlier law, it shall not be necessary for him to apply for fresh registration under this section and he shall follow the procedure as may be prescribed in this behalf.
We have different business verticals in a State. Should we need to register all business verticals separately with Goods and Service Tax?
Yes, if you have multiple business verticals in a State may obtain a separate registration of GST for each business vertical, subject to such conditions as may be prescribed.
We are not liable to be registered as per schedule. However, we would like to register voluntarily. Can we register with GST voluntarily?
Yes, a person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
I am a non-resident taxable person in India. I do not have Income Tax PAN (Permanent Account Number). Can I register with GST without PAN number?
Yes, a non-resident taxable person may be granted registration under sub-section (1) on the basis of any other document as may be prescribed.
What happens if we are liable to be registered with GST, but failed to obtain GST registration?
Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.
How is agency of UNO treated under registration of Goods and Service Tax?
As per GST Law, “Notwithstanding anything contained in sub-section (1), any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be notified by the Board / Commissioner, shall obtain a Unique Identity Number, in the manner prescribed, for the purpose(s) notified, including refund of taxes on the notified supplies of goods and/or services received by them.”
I have applied for GST registration. Does my application reject without intimating me proper reason?
The proper officer shall not reject the application for registration or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. (8A) A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed.
How many days’ validity period for certificate of registration of GST for Casual Taxable person and a non-resident taxable person?
The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the effective date of registration. Provided that the proper officer may, at the request of the said taxable person, extend the aforesaid period of ninety days by a further period not exceeding ninety days.
Should a Casual Taxable person or non-resident taxable person pay advance tax amount when applying for GST registration?
A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 19, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sough provided that where any extension of time is sought under sub-section (1), such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought.
How does advance deposit amount of tax collected at the time of filing application for GST registration account?
The amount deposited under sub-section (2) shall be credited to the electronic cash ledger of such person and shall be utilized in the manner provided under section 35.
Can we amend certificate of registration of GST?
Yes, every registered taxable person shall inform the proper officer of any changes in the information furnished at the time of registration, or that furnished subsequently, in the manner and within such period as may be prescribed. (2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed.
How does rejection of amendments in GST registration happen?
Approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed. The proper officer shall not reject the request for amendment in the registration particulars without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. Any rejection or, as the case may be, approval of amendments under the CGST Act/SGST Act shall be deemed to be a rejection or approval of amendments under the SGST Act/CGST Act.
I am a taxable person who registered with GST, but cancelled. Can renewal or revocation of cancellation of GST registration possible?
Yes, any registered taxable person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order.
Click here for : A complete guide for enrolling with GST common portal for registration in India
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