Category: Compulsory Registration

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Whether all assesses/dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration

No. Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 shall be granted registration on a provisional basis and a certificate of registration incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal. Further, the proper officer will issue a final registration certificate after calling for information and documents.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 34)

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Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category

Yes. 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 27, 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 sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO.22)

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What is the validity period of the Registration certificate issued to a Casual Taxable Person and 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 specified in the application for registration or for a period of 90 days from the effective date of registration, whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period by a further period not exceeding ninety days.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 21)

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What are the cases in which registration is compulsory

As per Section 24 of the GST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
(a) persons making any inter-State taxable supply;
(b) casual taxable persons making taxable supply;
(c) persons who are required to pay tax under reverse charge;
(d) non-resident taxable persons making taxable supply;
(e) an electronic commerce operator for whom the provision of section 9(5) of GST Act apply.
(f) persons who are required to deduct tax under section 51;
(g) Every electronic commerce operator;
(h) persons who supply goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(i) input service distributor;
(j) persons who supply goods or services or both, other than supplies specified
under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52;
(k) every person supplying online information and database access or retrieval
services from a place outside India to a person in India, other than a registered person;
(l) such other person or class of persons as may be notified by the Government on the recommendations of the Council.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 17)

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Who are the persons liable to take a Registration under the GST Law

Every supplier whose aggregate turnover exceeds Rs. 20 Lacs (10 Lacs for special category states) in a financial year is liable to get himself registered in a State from where he makes taxable supplies. However, certain categories of persons mentioned in Section 24 of GST Law are liable to be registered irrespective of this threshold. Further, following persons shall not be liable to register as per section 23: –
(a) An agriculturist, to the extent of supply of produce out of cultivation of land.
(b) Any person engaged exclusively in the business of supplying goods and/ services that are not liable to tax or wholly exempt from tax under the CGST Act or under IGST Act.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 16)

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Is it necessary for the foreign embassy’s to get registration under GST Law

All UN bodies, Consulate or Embassy of foreign countries and any other class of persons, so notified, would be required to obtain a unique identification number (UIN) from the GST portal. This UIN will be needed for claiming refund of taxes paid by them on the notified supply of goods or services or both received by them.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 11)

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Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under the Act

Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under the CGST Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under the CGST Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 8)

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What is the time limit for taking registration under GST Law

Every Person who is liable to be registered under Section 22 or Section 24 shall apply within 30 days from the date on which he becomes liable to registration in such manner and subject to such conditions as may be prescribed. Further, a casual taxable person or a non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business. Furthermore, every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 3)