Category: Registration

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Can the proper Officer Cancel the Registration on his own

Yes, in certain circumstances specified under section 29(2) of the CGST Act, the proper officer can cancel the registration on his own. Such circumstances include: a person who contravene provisions of the Act; not filing return for a continuous period of six months (for a normal taxable person) or three returns (for Composition taxable person); registration has been obtained by means of fraud, and not commencing business within six months from the date of registration (in case of voluntary registration). However, before cancelling the registration, the proper officer shall give reasonable opportunity of being heard. (Section 29 (2)).

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 27)

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Whether the cancellation of registration certificate is permissible

Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST Act. Also, the proper officer may, either on his own motion or on an application filed by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 25)

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Whether Amendments to the Registration Certificate is permissible

Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration. The application shall be made within 15 days of such change. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the registrant can himself carry out the amendments.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 24)

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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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Who is a Non-resident Taxable Person

Non-resident Taxable Person means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India in terms of Section 2 (77).

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 20)

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Who is a Casual Taxable Person

Casual Taxable Person has been defined in Section 2 (20) of the CGST Act. It 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.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 19)