GST REGISTRATION - MOST IMPORTANT POINTS


 (1)  Every  person  who  is  liable  to  be  registered  under  Schedule  V  of  this  Act  shall apply  for  registration  in  every  such  State  in  which  he  is  so  liable  within  thirty days  from  the  date  on  which  he  becomes  liable  to  registration,  in  such  manner and  subject  to  such  conditions  as  may  be  prescribed:
PROVIDED  that  a  casual  taxable  person  or  a  non-resident  taxable  person  shall apply  for  registration  at  least  five  days  prior  to  the  commencement  of  business.

(2)  Notwithstanding  anything  contained  in  sub-section  (1),  a  person  having  multiple business  verticals  in  a  State  may  obtain  a  separate  registration  for  each  business vertical,  subject  to  such  conditions  as  may  be  prescribed.

(3)  A  person,  though  not  liable  to  be  registered  under  Schedule  V,  may  get  himself registered  voluntarily,  and  all  provisions  of  this  Act,  as  are  applicable  to  a registered  taxable  person,  shall  apply  to  such  person.

(4)  Every  person  shall  have  a  Permanent  Account  Number  issued  under  the  Income Tax  Act,  1961  (43  of  1961)  in  order  to  be  eligible  for  grant  of  registration  under sub-section  (1),  (2)  or  (3):
 PROVIDED  that  a  person  required  to  deduct  tax  under  section  46  shall  have,  in lieu  of  a  Permanent  Account  Number,  a  Tax  Deduction  and  Collection  Account Number  (TAN)  issued  under  the  said  Act  in  order  to  be  eligible  for  grant  of registration.

(5)  Notwithstanding  anything  contained  in  sub-section  (4),  a  non-resident  taxable person  may  be  granted  registration  under  sub-section  (1)  on  the  basis  of  any other  document  as  may  be  prescribed.

(6)  Where  a  person  who  is  liable  to  be  registered  under  this  Act  fails  to  obtain registration,  the  proper  officer  may,  without  prejudice  to  any  action  that  is,  or may  be  taken  under  this  Act,  or  under  any  other  law  for  the  time  being  in  force, proceed  to  register  such  person  in  the  manner  as  may  be  prescribed.

 (7)  Notwithstanding  anything  contained  in  sub-section  (1),   (a)  any  specialized  agency  of  the  United  Nations  Organization  or  any  Multilateral Financial  Institution  and  Organization  notified  under  the  United  Nations (Privileges  and  Immunities)  Act,  1947  (46  of  1947),  Consulate  or  Embassy  of foreign  countries  shall  be  granted  a  Unique  Identity  Number;  and   (b)  any  other  person  or  class  of  persons,  as  may  be  notified  by  the  Commissioner, shall  obtain  a  Unique  Identity  Number, in  the  manner  prescribed,  for  the  purpose(s)  notified,  including  refund  of  taxes  on the  notified  supplies  of  goods  and/or  services  received  by  them.

 (8)  The  registration  or  the  Unique  Identity  Number,  shall  be  granted  or,  as  the  case may  be,  rejected  after  due  verification  in  the  manner  and  within  such  period  as may  be  prescribed.

(9)  A  certificate  of  registration  shall  be  issued  in  the  prescribed  form,  with  effective date  as  may  be  prescribed.

(10) A  registration  or  an  Unique  Identity  Number  shall  be  deemed  to  have  been granted  after  the  period  prescribed  under  sub-section  (8),  if  no  deficiency  has been  communicated  to  the  applicant  by  the  proper  officer  within  that  period.
 (11) Notwithstanding  anything  contained  in  sub-section  (8),  any  rejection  of application  for  registration  or  the  Unique  Identity  Number  under  the  CGST  Act  / SGST  Act  shall  be  deemed  to  be  a  rejection  of  application  for  registration  under the  SGST  Act  /  CGST  Act.

(12) The  grant  of  registration  or  the  Unique  Identity  Number  under  the  CGST Act  /  SGST  Act  shall  be  deemed  to  be  a  grant  of  registration  or  the  Unique Identity  Number  under  the  SGST/CGST  Act  provided  that  the  application  for registration  or  the  Unique  Identity  Number  has  not  been  rejected  under SGST/CGST  Act  within  the  time  specified  in  sub-section  (8).

(13) The  Central  or  a  State  Government  may,  on  the  recommendation  of  the Council,  by  notification,  specify  the  category  of  persons  who  may  be  exempted from  obtaining  registration  under  this  Act. 

Comments

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