20 things you want to know about GST Registration

With GST act applicable from July 1, 2017, registration under GST is the need of the hour. Many of the businesses have already registered with GST. However, there are businesses who were not registered under excise/ service tax / State VAT laws are concerned about the process of GST Registration.

In this article, we have discussed the common questions pertaining to registration under GST:

Who is required to be registered under GST?

Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds Rs. 20 lakhs is liable for GST registration. However, certain categories of persons are liable for GST registration irrespective of this threshold.

Can a person voluntarily register under GST though he may not be liable to pay GST?

A person who is not liable to get GST registration, may register voluntarily. Once registered all provisions of GST law as are applicable to a registered taxable person, shall apply to such person.

What is the time limit for taking a Registration under GST?

An unregistered person has 30 days to complete its registration formalities from its date of liability to obtain registration.

Is a Permanent Account Number (PAN) mandatory for obtaining registration under GST?

PAN is mandatory to obtain registration under GST, except for Non-Resident taxable person, who can obtain registration on the basis of other documents.

If a person is operating in different states, whether he can operate with a single Registration?

Every person who is liable to take a registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.

Whether a person having multiple business verticals in a state obtain different registrations for each vertical?

A person with multiple business verticals in a state may obtain a separate registration for each business vertical.

Whether all existing taxpayers have to obtain fresh registration?

All existing persons registered under central excise/service tax will migrate to the GSTN network and get provisional ID and password. Further, they will have to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of GSTIN number.

At the time of registration will the assessee have to declare all his places of business?

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.

What will be the time limit for the decision on the online application?

After due verification of the supporting documents, authorities shall communicate the approval on common portal within 3 working days. The portal will then automatically generate the Registration Certificate

Can I download Registration Certificate from common portal?

In case registration is granted, applicant can download the Registration Certificate from the GST common portal.

What will be the effective date of registration?

If application submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be date of his liability for registration.

However, if application is submitted after thirty days, the effective date of registration shall be the date of grant of registration.

Further, in case voluntarily registration the effective date of registration shall be the date of order of registration.

Can authority reject GST registration application ?

Under the CGST/SGST Act, the proper officer can reject an application for registration after due verification.

Whether the Registration granted to any person is permanent?

The registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

Whether Amendments to the Registration Certificate is permissible?

If change relates to- Legal business name, place of business, change of directors, CEO,etc., Officer may approve the changes within 15 days of the application.

In case of other changes, you can submit an application on common portal for updation.

Whether Cancellation of Registration Certificate is permissible?

In certain circumstances, a proper officer may cancel GST registration . The officer on his own motion or on an application filed can cancel GST registration. Also, the Order for cancellation is issued within 30 days of receipt of application by the department.

Whether cancellation of Registration under one act (CGST/SGST)  means cancellation under the other act also?

If you cancel registration under once Act (say CGST Act), it will automatically cancel registration under the other Act (i.e. SGST Act).

Can I apply for a centralized registration for services under GST?

No, the tax paper has to take separate registration in every state from where he makes taxable supplies.

Whether a separate GSTIN would be allotted to a registered person for deducting TDS (he has PAN and TAN as well)?

Tax deductors need to have a separate registration.

Can we use provisional GSTIN or do we get new GSTIN? Also, can we start using provisional GSTIN till we get final GSTIN?

Yes, you can use provisional GSTIN until you get final GSTIN

Can a person without GST Registration claim Input Tax Credit?

No, a person without GST registration cannot claim any input tax credit of GST paid.