GST Registration

Every person (Taxable Person) who is liable to be registered under Schedule V of the Draft Model GST Law (the Draft Act, as revised), is required to apply for registration in every State in which he/she/it is so liable, within 30 days from the date on which such liability is incurred. 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.

The Draft Act defines a ‘Business Vertical‘ as a distinguishable component of an enterprise that is engaged in supplying an individual product or service or a group of related products or services and that is subject to risks and returns that are different from those of other business verticals. It further lists the ‘factors’that should be considered in determining whether products or services are ‘related‘.

Casual Taxable Person or a Non-Resident Taxable Person is required to apply for registration at least 5 days prior to the commencement of business.


Voluntary Registration

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


Persons not required to Register

> Any person engaged exclusively in the business of supplying goods and/or services that are not liable to tax or are wholly exempt from tax under this Act

> An Agriculturist, for the purpose of agriculture

MinusTax’ legal, Taxation, Revenue and Company law professionals via the e-medium (i.e. email, skype, whatsapp etc) provide the complete spectrum of services that include —

  • Advisory services on GST registration obligations, benefits and procedures
  • Drafting and e-filing GST registration e-forms (eg. Form GST REG-01 etc.)
  • Preparation/vetting of required and accompanying documents for GST registration
  • Response to denial/rejection of registration application and/or clarifications requested
  • Migration assistance for existing Excise/Service Tax/State VAT etc. assessees to GST
  • Application/procurement of PAN (Permanent Account Number)/TAN (Tax Deduction and Collection Account Number)
  • Other ancillary assistance and services


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Registration liability under Schedule V and Non-Registration Issues


Schedule V
to the Draft Act lists the persons liable to be registered for GST either on the basis of ‘Aggregate Turnover‘ threshold or compulsorily irrespective of such threshold, and includes the following —

> Supplier (other than Special Category States)

Every supplier shall be liable to be registered under the Draft GST Law (the Draft Act) in the State from where he/she/it makes a taxable supply of goods and/or services, if the ‘aggregate turnover’ in a financial year exceeds Rs.20 lacs.

Where such person makes taxable supplies of goods and/or services from any of the States specified in Article 279A(4)(g) of the Constitution, such person shall be liable to be registered if the said aggregate turnover in a financial year exceeds Rs.10 lacs.

> Supplier (Special Category States)

Every supplier shall be liable to be registered under the Draft Act in the State from where he/she/it makes a taxable supply of goods and/or services if the ‘aggregate turnover’ in a financial year exceeds Rs.10 lacs.

The ‘aggregate turnover’ shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals.

The supply of goods, after completion of job-work, by a registered job-worker shall be treated as the supply of goods by the ‘principal’, and the value of such goods shall not be included in the aggregate turnover of the registered job worker.

> Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, is liable to be registered under the Draft Act with effect from the appointed day.

 


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The following categories of persons are required to be registered under the Draft Act

  • Persons making any Inter-State Taxable Supply, irrespective of the threshold (aggregate turnover) specified
  • Casual Taxable Persons, irrespective of the threshold specified
  • Persons who are required to pay tax under Reverse Charge, irrespective of the threshold specified
  • Electronic Commerce Operators who are required to pay tax for notified services supplied through them, irrespective of the threshold specified
  • Non-Resident Taxable Persons, irrespective of the threshold specified
  • Persons and Electronic Commerce Operators who are required to deduct tax at sources, whether or not separately registered under the Draft Act
  • Persons who supply goods and/or services on behalf of other taxable persons whether as an agent or otherwise, irrespective of the threshold specified
  • Input Service Distributor, whether or not separately registered under the Draft Act
  • Persons who supply goods and/or services, through the Electronic Commerce Operator, who are required to collect tax at source, irrespective of the threshold specified
  • Electronic Commerce Operator, irrespective of the threshold specified
  • Person 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
  • Such other person or class of persons as may be notified by the Central Government or a State Government on the recommendation of the Council.


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Input Tax Credit Unavailability

The Draft Act and Draft IGST Law prohibits the collection of tax under the CGST/SGST/IGST Act by an unregistered taxable person in respect of any supply of goods and/or services to purchasers, and thus no ‘input tax credit’ can be passed on accordingly and/or claimed.


Compulsory Registration

The Draft Act also empowers the ‘proper officer’ to compulsorily register a person who is liable to be registered and fails to obtain registration.


‘Best Judgement’ Assessment

Such ‘proper officer’ may also undertake ‘assessment’ of such unregistered persons to determine their tax liability to the best of his/her ‘judgement’ for the relevant tax periods and issue an assessment order within a period of five years from the due date for filing of the annual return for the year to which the tax not paid relates.


Demand and Recovery

Demand and Recovery action may also be initiated against the unregistered person for any tax assessed as not paid.


Penalty Liability

Penalty sums may also be imposed on such persons who suppress their turnover leading to evasion of tax, or though liable to be registered under this Act, fail to so obtain registration.


Goods/Conveyance Confiscation

Goods liable to tax and/or conveyance used may also be liable to ‘confiscation’ action and levy of penalty when the same is supplied without the relevant person having applied for registration.


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The GST portal and mobile application are available for GST Registration. In order to migrate to GST for existing Central Excise and Service Tax Assessees, a provisional ID and password can be obtained by logging into ACES portal, and used for registration through the GST portal by filling up the required details and uploading the supporting documents. For State VAT etc. assessees, the concerned State Commercial Tax Department would be providing the necessary information and details for GST Registration and may be contacted for such purposes.


GST Portal and Related Links

> State Enrollment Schedule
> GST Enrollment (Android) App Download
> FAQs on Using the GST Common Portal
> User Manual (Mobile Application/Web Portal)
> State VAT Websites
> Video Based Tutorial – CBT


GST Migration (Central Excise and Service Tax Assessees)

> Step By Step Guide for Taxpayers
> Communication to Taxpayers regarding GST Migration
> GST Migration ‘Seva Kendras’
> Power Point on GST Migration
> Legal provisions of Migration

 

Draft Registration Rules and Formats

The Department of Revenue, Ministry of Finance via the Central Board of Excise and Customs (CBEC) have recently released the Draft ‘Rules’ and ‘Formats’ for GST Registration and Draft Model GST Law compliance purposes 

> Draft Registration Rules
> Draft Registration formats


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Administrative Help

For administrative assistance and general queries, please feel free to contact via —
Telephone: +91 8800 38 1950
Email: contact@minustax.com

Alternatively, please contact for an appointment and visit our representational office in DLF Phase IV, Gurgaon (click for Google Map directions).

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