Every application must be filed only electronically in Form GST REG 01 on the common portal.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION : FAQ NO. 37)
At the time of registration will the assessee have to declare all his places of business
Yes. The principal place of business and place of business have been separately defined under section 2(85) & 2(89) of the CGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 36)
Whether the job worker will have to be compulsorily registered
No. Section 22 of the CGST Act does not prescribe any such condition. If Job Worker fulfil any condition of Section 22 or section 24 then only he is required to get himself registered.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 35)
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)
What could be the liabilities (in so far as registration is concerned) on transfer of a business
The transferee or the successor shall be liable to be registered with effect from the date of such transfer or succession and will have to obtain a fresh registration as per Section 22 (3) of the CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 33)
Can a taxpayer have multiple ISDs
Yes. Different offices of a taxpayer can apply for ISD registration.
(ICAI FAQ REGISTRATION 06-09-2017 REGISTRATION: FAQ NO. 32)
Will ISD be required to register separately registered other than the existing taxpayer registration
Yes. The ISD registration is for one office of the taxpayer which will be different from the normal registration irrespective of the threshold.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 31)
If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state
No. However, the taxpayer has the option to register such separate business verticals independently in terms of proviso to Section 25(2) of the CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 30)
Is there an option to take centralized registration for services under GST Law
No. There is no option to take Centralize registration for services or goods or both.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO.29)
What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts
In such cases, the registration may be cancelled from such date including any retrospective date by the proper officer as per Section 29(2)(e).
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 28)