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)
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)
Whether cancellation of Registration under the CGST Act means cancellation under SGST Act also
Yes. The cancellation of registration under one Act (say the CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. the SGST Act). (Section 29 (4)).
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION: FAQ NO. 26)
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)
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)
Whether the amount deposited by a casual taxable person or non-resident taxable person is refundable
Yes. Such deposited amount can be utilised against the output tax liability and balance amount shall be refunded to the applicant subject to Section-54 of the CGST Act.
(ICAI FAQ PUBLICATIONS 06-09-2017 REGISTRATION:FAQ NO.23)
What is the maximum time limit to claim the Input tax credit?
In terms of Section 16(4) of the CGST Act, a registered person is not entitled to claim input tax credit in respect of any supply of goods or services after the earlier of following two events:
(a) Due Date of filing of the return under Section 39 of the Act for the month of
September following the end of financial year to which such invoice or invoice
relating to such debit note pertains, i.e. 20th October;
(b) Furnishing of the annual return. In terms of Section 44, the due date of filing annual return is 31st December following the end of the financial year.
However, in cases of credit in special circumstances like new registration, voluntary registration, etc. the credit will not be available after the expiry of one year from the date of issue of tax invoice.
(ICAI FAQ PUBLICATION 06-09-2017 INPUT TAX CREDIT: FAQ NO.10)
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)
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)
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)