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GST Registration

GST Registration


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GST Registration

What is GST Registration?

GST is the biggest Indirect tax reform in India since independence,  improving ease of doing business and increasing the taxpayer in India by bringing in millions of small  & Medium businesses in India.

In the GST Regime, businesses whose turnover exceeds Rs. 40 lakhs* (Rs 10 lakhs for NE and hill states) is required to register as a normal taxable person.

GST Registration can be effectively completed by DhanTax (Business Consultant)  in Delhi NCR,Kolkata, Mumbai, Bengaluru, Chennai & Bikaner,Tripura and other Indian cities.

DhanTax expert team will support you with GST Registration.

Who should apply for GST registration ?

Any business whose turnover in a financial year exceeds Rs 40 lakhs (Rs 20 lakhs for North Eastern and hill states).

Those who are registered under the Pre-GST Law (i.e Excise, VAT, Service Tax etc.)

Those businesses whose turnover is above the threshold limit of Rs. 40 lakhs (Rs. 20 lakhs for the North- Eastern States, J&K, Himachal Pradesh, and Uttarakhand).

For the casual taxable person/ Non-resident taxable person.

Those who are the agents of the supplier and Input service distributor.

Individuals who are paying tax under the reverse charge mechanism.

Those who supply via e-commerce aggregator.

All E-commerce aggregator.

Those who are supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.

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Procedure of GST Registration through DhanTax

Complete our Simple GST Registration Form

You need to fill our simple GST Registration form and submit documents for registration of GST.

Filling GST Registration form

We will file GST registration form to GST Department on your behalf.

We will get GST Certificate

Once GST Number will receive , we shall send you GST Certificate..

Documents Required For GST Registration

For Sole Proprietorship / Individual

  • Aadhaar card, PAN card, and a photograph of the sole proprietor
  • Details of Bank account- Bank statement or a canceled cheque
Office address proof:
  • Own office – Copy of electricity bill/water bill/landline bill/ property tax receipt/a copy of municipal khata
  • Rented office – Rent agreement and NOC (No objection certificate) from the owner.

For Partnership deed/LLP Agreement

  • Aadhaar card, PAN card, Photograph of all partners.
  • Details of Bank such as a copy of canceled cheque or bank statement
  • Proof of address of Principal place of business and additional place of business :

    • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal Khata/property tax receipt
    • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • In case of LLP- Registration Certificate of the LLP, Copy of board resolution Appointment Proof of authorized signatory- letter of authorization

For Private limited/Public limited/One person company

  • Company’s PAN card
  • Certificate of Registration
  • MOA (Memorandum of Association) /AOA (Articles of Association)
  • Aadhar card, PAN card, a photograph of all Directors
  • Details of Bank- bank statement or a canceled cheque
  • Proof of Address of Principal place of business and additional place of business:-

    • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
    • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • Appointment Proof of authorized signatory- letter of authorization

For HUF

 

 

  • A copy of PAN card of HUF
  • Aadhar card of Karta
  • Photograph
  • Proof of Address of Principal place of business and additional place of business:-
    • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
    • Rented office – Rent agreement and NOC (No objection certificate) from the owner.
  • Details of Bank- bank statement or a copy of a canceled cheque

 

For Society or Trust or Club

 

 

  • Pan Card of society/Club/Trust
  • Certificate of Registration
  • PAN Card and Photo of Promotor/ Partners
  • Details of Bank- a copy of canceled cheque or bank statement
  • Proof of Address of registered office :
    • Own office – Copy of electricity bill/water bill/landline bill/ a copy of municipal khata/ property tax receipt
    • Rented office – Rent agreement and NOC (No objection certificate) from the owner.

     

  • Appointment Proof of authorized signatory- letter of authorization

Advantages of Registration of GST

GST Registration  Advantages

 

1. Cascading Effect reduction:-  In GST, Your Entity will get tax credit benefit and tax will be paid on  Value of difference between Sales and Purchase.margin amount only. GST mechanism will reduce the cascading effect of tax thereby reducing the cost of the product and Services.

 

2. Reduction in Tax Evasion:-  Goods and services tax is a single tax which will subsume various taxes to make the Indirect tax system efficiency with minimisation of corruption and Tax Evasion

 

3.Ease of business:-Slogan of GST is “one country one tax”. GST will prevent unhealthy and unnecessary competition among Indian states and will be beneficial to do interstate business transaction.

4.More Employment opportunities:-Because of Low cost of product & Services, demand for a product and services is  increasing and to meet the demand raised, supply of product & Services.The requirement of increased supply will be addressed by only increasing employment.

Steps For GST Registration

GST Registration steps are as follows:-

 

 

  • Go to the Government GST Portal and click for GST Registration Tab.

 

  • Fill PAN, Mobile No., E-mail ID and State in Part-A of Form GST REG-01 of GST Registration.
  • You will receive a temporary reference number (TRN) on your Mobile and via E-mail after OTP verification.

 

  • You will need to fill   Part-B of Form GST REG-01 duly signed (by DSC or EVC) and upload the required documents specified according to the business type.
  • An acknowledgment will be generated in Form GST REG-02.
  • In case of any clarifications needed by  GST officer, you may need to Log in at GST Portal with TRN and clarify or produce the documents/details within 7 working days in Form GST REG-04.
  • The officer may also reject your application if they find any errors or in case of incomplete registration form . GST officer will inform you about rejection in Form GST REG-05.
  • Finally, A certificate of registration will be issued to you by GST the department after verification and approval in Form GST REG-06.

Frequently Asked Questions

Ans: No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate.

 For converting the provisional registration to final registration the registrants will be asked 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 the provisional GSTIN number.

The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.

Registration under Goods and Service Tax (GST) regime will confer following advantages to the business:

  • Legally recognized as supplier of goods or services.
  • Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business.
  • Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.
  • Getting eligible to avail various other benefits and privileges rendered under the GST laws.
No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him.

Ans: Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration.

Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration.

In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.

Ans: As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply.

In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees.

Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.

On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST law will not be liable for registration.

Ans: As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value oft

(i) all taxable supplies,

(ii) all exempt supplies,

(iii) exports of goods and/or service, and,

(iv) all inter-state supplies of a person having the same PAN.

The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals.

Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies.

The value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal.

Ans: The following categories of persons are required to be registered compulsorily irrespective of the threshold limit:

  1. persons making any inter-State taxable supply;
  2.  casual taxable persons making taxable supply;
  3. persons who are required to pay tax under reverse charge;
  4.  persons who are required to pay tax under sub­section (5) of section 9;
  5.  non-resident taxable persons making taxable supply
  6.  persons who are required to deduct tax under section 51;
  7. persons who make taxable supply of goods or services on behalf of other registered taxable persons whether as an agent or otherwise;
  8. Input service distributor (whether or not separately registered under the Act);
  9. persons who supply goods, other than supplies specified under Section 9(5), through such e-commerce operator who is required to collect tax at source under section 52;
  10.  every electronic commerce operator who is required to collect tax at source under section 52
  11. every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person; and,

In addition, the Government may notify other person or class of persons who shall be required to be registered mandatorily.

The Government, however, has granted exemption from compulsory registration vide Notification no. 56/2018-Central Tax dated 23/10/2018 (casual taxable person making taxable supplies of handicraft goods and the aggregate value of such supplies, does not exceed the amount of aggregate turnover above which a supplier is liable to be registered) and Notification no. 65/2017-Central Tax (Rate) dated 15/11/2017 (supplier of services through an e-commerce platform having an aggregate turnover not exceeding an amount of twenty lakh rupees or ten lakh rupees in case of “special category States” other than the State of Jammu and Kashmir.).

Ans: No. Such persons are exempted from registration vide Notification No. 05/2017-Central Tax dated 19th June, 2017

Ans: A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules.

 A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.

Ans: No. 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 in terms of Section 22(1) of the CGST/SGST Act.

Ans: Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple place of businesses in a State or UT may obtain a separate registration for each such place of business, subject to such conditions as prescribed in the registration rules.

As per the CGST(Amendment) Act, 2018, the reference to requirement of separate business vertical for separate registration is not there now. The definition of “business vertical” has been omitted. However, the notification to bring the Act into effect is yet to be issued.

Ans: Yes. As per the second proviso to sub-section 1of section 25 of the CGST Act, inserted vide the CGST (Amendment) Act, 2018, a person having SEZ unit or being SEZ developer shall have to apply for a separate registration, as distinct from his place of business located outside the SEZ in the same State or Union territory. (This would be brought into force from the date law amendment is notified)

Ans: Yes. In terms of Section 25(3), 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.

The person, once registered, will have to pay GST irrespective of his aggregate turnover.

Ans: Yes. As per Section 25(6) of the CGST/SGST Act 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.

However as per the provison to the aforesaid section 25(6), a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration.

Also, as per Section 25(7) PAN is not mandatory for a non­resident taxable person who may be granted registration on the basis of self-attested copy of valid passport.

Ans: Yes. In terms of Section 25(8), where a person who is liable to be registered under the CGST Act fails to obtain registration, the proper officer may, without prejudice to any action which 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 prescribed in the rule 16 of the CGST Rules, 2017.

Ans: Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12.

Ans: It shall be effective from the date of order granting registration.

Ans: No. Every person to whom a suo-moto (temporary) registration has been granted under rule 16(1) of the CGST Rules, 2017, shall, within ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 (normal taxable persons) or rule 12 (TDS/TCS deductors) unless the said person has filed an appeal against the grant of temporary registration, in that case the application for registration shall be submitted within thirty days from the date of issuance of order upholding the liability to registration by the Appellate Authority.

Ans: Yes. In terms of section 25(10) of the CGST Act, the proper officer can reject an application for registration after due verification.

Where the application submitted under rule 8 is found to be deficient, the proper officer may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.

Where no reply is furnished by the applicant or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG 05.

Ans: Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

Ans: Only in cases where the proper officer feels the need for such verification but after the grant of registration. Wherever the proper officer feels so, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-30 on the Common Portal within fifteen working days following the date of such verification.

Ans: Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal.

 The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States.

This UIN will be needed for claiming refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified.

Ans: Every person required to be granted a Unique Identity Number(UIN) under section 25(9) may submit an application, electronically in FORM GST REG-13, duly signed, in the manner specified in rule 8 at the Common Portal, either directly or through a Facilitation Centre, notified by the Board or Commissioner.

The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within three working days from the date of submission of application.

Ans: The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.

Ans: Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.

Ans: In terms of Section 2(77) of the CGST/SGST Act, a non­resident taxable person means any person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.

Ans: In terms of Section 27(1) read with proviso thereto, 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 ninety 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 of ninety days by a further period not exceeding ninety days.

Ans: Yes. While a normal taxable person does not have to make any advance deposit of tax to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration is required, in terms of Section 27(2) read with proviso thereto, to 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.

Ans: No. A person applying for registration as a casual taxable person/non-resident taxable person shall be given a temporary reference number by the Common Portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under rule 8 (5), for submission of registration application, shall be issued electronically only after the said deposit in the electronic cash ledger.

Ans: Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below:

Casual Taxable
Person
Non-resident Taxable Person
Occasional undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business. Occasional undertakes transactions involving supply of goods or services but has no fixed place of business residence in India.
Has a PAN Number Do not have a PAN Number; A non-resident person, if having PAN number may take registration as a casual taxable person
Same application form for registration as for normal taxable persons viz GST REG-01 Separate application form for registration by non-resident
taxable person viz GST REG-9
Has to undertake  transactions in the course or furtherance of business Business test absent in the definition
Has to file normal GSTR-1, GSTR-2 and GSTR-3 returns Has to file a separate simplified return in the format GSTR-5
Can claim ITC of all inward supplies Can get ITC only in respect of import of goods and /or services.

Ans: ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately.

Ans: Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration.

Ans: Yes. Different offices of a tax payer can apply for ISD registration.

Ans: The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)).

Ans: No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate.

 For converting the provisional registration to final registration the registrants will be asked 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 the provisional GSTIN number.

The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses.

Ans: No, a Job worker is a supplier of services and will be obliged to take registration only when his turnover crosses the prescribed threshold of 20/10 Lakhs.

Ans: Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.

Ans: Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.

Ans: Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.

Ans: Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.

Ans: Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.

Ans: Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.

Ans: Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. 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.

Ans: In order to cater to the needs of tax payers who are not IT savvy, following facilities shall be made available: –

  • GST Practitioners:
    • A taxable person may prepare his registration application /returns himself or can approach the GST Practitioner for assistance.
    • GST Practitioner will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person.

 The legal responsibility of the correctness of information contained in the forms prepared by the GST Practitioner will rest with the registered person only and the GST Practitioner shall not be liable for any errors or incorrect information.

  • Facilitation Centre (FC):
    • shall be responsible for the digitization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person.
    • After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records.
    • The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.

Ans: Tax payers would have the option to sign the submitted application using valid digital signatures.

 There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the tax payer’s digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.

Ans: A person desirous of becoming GST Practitioner has to submit an application in the form GST PCT-1.

 The application shall be scrutinized and, if found eligible, the GST practitioner certificate shall be granted in the form GST PCT-2.

Ans: If his aggregate turnover crosses the prescribed threshold limit, he will need to register as a normal taxpayer.

Ans: If the information and the uploaded documents are found in order, the State and the Central authorities shall have to respond to the application within three common working days.

 If they communicate any deficiency or discrepancy in the application within such time, then the applicant will have to remove the discrepancy / deficiency within 7 days of such communication. Thereafter, for either approving the application or rejecting it, the State and the Central authorities will have 7 days from the date when the taxable person communicates removal of deficiencies. In case no response is given by the departmental authorities within the said time line, the portal shall automatically generate the registration.

Ans: If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days. The applicant will reply to the query/rectify the error/ answer the query within a period of seven days from the date of receipt of deficiency intimation.

On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days from the date of receipt of clarification.

Ans: In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registration by one authority (i.e. under the CGST Act / SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST Act / UTGST Act/ CGST Act).

Ans: The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.

Ans: 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 particulars within a period of 15 common working days from the date of receipt of application for amendment.

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 certificate of registration shall stand amended upon submission of application in the GST common portal.

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

Ans: Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for UIN in FORM GST-REG-13, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed, electronically in FORM GST REG-14, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.

Ans: Once an application in FORM GST REG-14 is submitted on the Common Portal, all amendments, except the following, shall stand amended. Permission of proper officer is required only if the amendment relates to

(i) legal name of business;

(ii) address of the principal place of business or any additional place of business; or

(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-

Ans. Yes. 15 days. The proper officer shall approve the amendment within fifteen working days from the date of receipt of application in FORM GST REG-14 after due verification and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.

Ans: CBIC vide Circular No. 69/43/2018-GST dated 26th October, 2018 has advised that the 30-day deadline may be liberally interpreted and the taxpayers’ application for cancellation of registration may not be rejected because of the possible violation of the deadline as it may be difficult to pinpoint the date on which event occurs in all cases.

Ans: Yes. Section 29 of the CGST Act, read with rule 20 of the CGST Rules provides that a taxpayer can apply for cancellation of registration in FORM GST REG-16 in the following circumstances:

  • Discontinuance of business or closure of business;
  • Transfer of business on account of amalgamation, merger, de-merger, sale, lease or otherwise;
  • Change in constitution of business leading to change in PAN;
  • Taxable person (including those who have taken voluntary registration) is no longer liable to be registered under GST;
  • Death of sole proprietor;
  • Any other reason (to be specified in the application)

Application in FORM GST REG-16 has to be submitted within a period of 30 days of the “occurrence of the event warranting the cancellation”.

Ans. If the proper officer fails to take any action-

(a) within fifteen working days from the date of submission of application, or

(b) with in seven working days from the date of receipt of reply to the notice to show cause, the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the Common Portal.

Ans. Where the proper officer is of the opinion that the amendment sought under Rule 19 (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within fifteen working days from the date of receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.

The taxable person shall furnish a reply to the notice to show cause in FORM GST REG-04 within seven working days from the date of the service of the said notice.

Where the reply furnished is found to be not satisfactory or where no reply is furnished in response to the notice issued within seven days, the proper officer shall reject the application and pass an order in FORM GST REG -05.

Ans: Yes, the cancellation of registration under one Act (say SGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. CGST Act). (Section 29 (4))

Ans. Yes. Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration.

Ans: Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registration within 30 days from the date of communication of the cancellation order. The proper officer may within a period of 30 days from the date of receipt of application for revocation of cancellation or receipt of information/clarification, either revoke the cancellation or reject the application for revocation of cancellation of registration.

Such application has to be filed electronically in FORM GST REG 21. But there is a rider also. No application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to furnish returns, unless such returns are filed and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns.

Ans: Section 29 of the CGST Act has been amended by the CGST (Amendment) Act, 2018 to provide for “Suspension” of registration. The intent of the said amendment is to ensure that a taxpayer is freed from the routine compliances, including filing returns, under GST Act during the pendency of the proceedings related to cancellation. (This would be brought into force from the date law amendment is notified)

Ans: In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2) (e))

Ans: Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three consecutive tax periods or non-furnishing of returns by a regular taxpayer for a continuous period of six months, and not commencing business within six months from the date of voluntary registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (Proviso to Section 29(2))

Ans: As per Section 29(5) of the CGST Act, read with rule 20 of the CGST Rules, the taxpayer seeking cancellation of registration shall have to pay, by way of debiting either the electronic credit or cash ledger, the input tax contained in the stock of inputs, semi-finished goods, finished goods and capital goods or the output tax payable on such goods, whichever is higher. As per section 45 of the CGST Act, every registered person whose registration is cancelled needs to file a final return in GSTR-10 with in three months of cancellation.

The requirement to debit the electronic credit and/or cash ledger by suitable amounts should not be a prerequisite for applying for cancellation of registration. This can also be done at the time of submission of final return in FORM GSTR-10.

Ans: The cancellation of registration has no effect on the liability of the taxpayer for any acts of commission/omission committed before or after the date of cancellation. As per section 29(3) of the CGST Act, the cancellation of registration shall not affect the liability of the person to pay tax and other dues or to discharge any obligation under this Act or the rules made thereunder for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

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