Registration – Page 6

September 16, 2017March 6, 2018

Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration

Yes. Every person should have a Permanent Account Number issued under the Income Tax Act, 1961 in order to be eligible for grant of registration under Section 25 of the CGST Act. Provided that a person required to deduct tax under section 51 may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration. However, as per section 25 (7) the CGST Act, PAN is not mandatory for a non-resident taxable person for obtaining registration.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 7)

September 16, 2017March 6, 2018

Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST

Yes. In terms of section 25 (3) of the CGST Act, a person, though not liable to be registered under Section 22 or Section 24, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 6)

September 16, 2017March 6, 2018

Can the taxable supply made by the job-worker on behalf of his principal be considered for computing his aggregate turnover

As per the second explanation to the section 22, value of taxable supply (completion of job work) made by the registered job-worker on behalf of his principal shall not be added to the aggregate turnover of the registered Job worker.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 5)

September 16, 2017

Whether a person having multiple business verticals in a State or Union territory can obtain different registrations for each of such vertical

Yes. As per proviso to Section 25 (2) of the CGST Act, a person having multiple
business verticals in a State or Union territory, may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 4)

September 16, 2017March 6, 2018

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)

September 16, 2017March 6, 2018

If a person is registered under earlier law, whether he needs to be registered under GST law compulsorily

Yes. As per section 22 (2) of the CGST Act, every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION : FAQ NO. 2)

September 16, 2017March 6, 2018

If a person is operating in different states, with the same PAN number, can he operate with a single Registration

No. Every person will have to get registered separately for each of the State from where he makes taxable supply if he is liable for registration in terms of Sub-section (1) of Section 22 of the CGST Act.

(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION : FAQ NO. 1)

September 12, 2017March 6, 2018

Are all manufacturers necessarily required to be registered under GST

No, there is no provision requiring that a manufacturer irrespective of threshold or nature of supply to register himself under GST. For example, a manufacturer dealing only in exempted goods or where his turnover is only intra-State and below Rs. 20 lakhs, is not required to be registered.

(FAQ 23: MSME)

September 12, 2017March 6, 2018

In which State will a person be registered

A person liable to be registered has to apply for registration in each State from where he makes or intends to make outward supplies under GST. Within each State, generally only one registration is required to be obtained.

(FAQ 22: MSME)

September 12, 2017March 6, 2018

Can registration particulars once furnished be amended

Yes, request for amendment has to be made online. All amendments in registration particulars, except some core fields, can be amended in the system without the intervention of any official by merely filing the details of the amendment. Also for some amendments, approval may be needed. Examples of fields which require approval are- legal name of business, address of the place of business and addition, deletion or retirement of partners or directors etc. responsible for day to day affairs of the business. Examples of fields which can be amended without any approval are- change of telephone number, email ID, bank account etc.

(FAQ 21: MSME)