Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
taxguru.in/goodsandservicetax/registrationgstlaw.html
admin 21/01/2017
Provisionalregistrationtoexistingtaxpayers:
Everypersonwhoisregisteredunderexistinglawwillbegrantedregistrationonprovisionalbasis.Theenrollment
hasalreadystartedforStateVATfromdifferentdatesalloverIndia.Theenrollmentisnothingbutaprocessto
gathertheinformationofexistingtaxpayersinaonepool.Thedatacollectedshallbeusedtoprovideprovisional
certificate.
RegistrationofexistingtaxpayersunderGSTlaw
Ontheappointedday(Expectedtobe01072017),everypersonwhoisregisteredunderanyoftheearlierlaws
(e.g.Servicetax,Excise,StateVAT,Luxurytax,etc.)andhavingavalidPANshallbegrantedaregistration
onaprovisionalbasisandcertificateofregistrationinFORMGSTREG21.Everypersonwhohasbeen
grantedtheprovisionalregistrationshallsubmitanapplicationelectronicallyinFORMGSTREG20dulysigned
alongwithdocumentsspecifiedinsuchformwithin6Monthsfromthedateofissueofprovisionalcertificate.On
thebasisofdocumentsfurnished,theproperofficermayissuetheFinalcertificateofregistrationunderFormGST
REG06.Thesameshallbeavailableonthecommonportal.
Cancellationofprovisionalcertificate
Thetaxpayershallbeissuedaprovisionalcertificate.IfheisnotliabletoberegisteredunderGST,thenhemay
fileanapplicationunderFormGSTREG24atthecommonportalthatheisnotliabletoberegisteredunderGST
andtheproperofficermay,afterconductingsuchenquiry,canceltheprovisionalcertificate.
OptforCompositionscheme
Apersontowhomacertificateofregistrationhasbeenissuedonaprovisionalbasisandwhoiseligibleto
paytaxundersection9,mayopttodosowhilefilingtheapplicationforfinalregistration.
FreshRegistrationunderGSTlaw:
PersonliabletoberegisteredunderGST:
ApersonhavingaggregateturnoverofINR20Lakhsormoreduringthefinancialyearshallberequiredtobe
registeredunderGST.ThislimitisreducedtoINR10Lakhsforspecialcategorystates.Registrationapplication
shallbefiledwithin30daysfromthedatesuchpersonbecomesliabletoberegistered.
Further,thereisalistofcategoriesofpersonswhoarerequiredtoberegisteredirrespectiveoftheirturnover.The
listincludes:
Interstatetaxablesupplierofservices/goods,
Casualtaxableperson,
Nonresidenttaxableperson,
Personwhoisrequiredtopaytaxunderreversecharge,
Personwhowilldeductthetax,
Personwhowillcollectthetax,
Inputservicedistributer,
Ecommerceoperator,
Anagentorotherwisepersonwhosupplygoods/servicesonbehalfofothertaxablepersons,
Casualtaxableperson:apersonwhooccasionallyundertakestransactionsinvolvingsupplyofgoods
and/orservicesinthecourseorfurtheranceofbusinesswhetherasprincipal,agentorinanyothercapacity,
inataxableterritorywherehehasnofixedplaceofbusiness.
Nonresidenttaxableperson:ataxablepersonwhooccasionallyundertakestransactionsinvolving
supplyofgoodsand/orserviceswhetherasprincipaloragentorinanyothercapacitybutwhohasnofixed
placeofbusinessinIndia.
FreshRegistrationprocessunderGSTlaw
RegistrationofcasualtaxablepersonorNonresidenttaxableperson
Initialregistrationforlesserof90daysorperiodinapplication
Applicationforregistrationbefore5daysofcommencementofbusiness
Advancepaymentofestimatedtaxliability
Extensionupto90days
Advancepaymentofestimatedliabilityofextendedperiod
CasualtaxablepersonwillapplyinGSTREG01
NonresidenttaxablepersonwillapplyinGSTREG10
NecessaryformsforregistrationunderGSTLaw:
AllapplicantsExcept GSTREG01
1)Nonresident
2)Taxdeductorandpersonrequiredtocollecttax
Taxdeductororapersonrequiredtocollecttaxatsource GSTREG07
SpecialentitiesapplyingforUIN GSTREG09
Nonresidenttaxableperson GSTREG10
Applicationform GSTREG
01,07,09,10
Acknowledgement GSTREG02
NoticeforSeekingAdditionalInformation/Clarification/Documentsrelatingto GSTREG03
Applicationfor<>
Applicationforfilingclarification/additionalinformation/documentfor<> GSTREG04
OrderofRejectionofApplicationfor GSTREG05
Amendment/Cancellation/RevocationofCancellation>>
RegistrationCertificate GSTREG06
FAQs:
1.Iamhaving2branchesinonestate.WhetherIamrequiredtotake2separateregistration?
No,youcantakeoneregistrationforbothyourbranchesshowingoneasprincipalplaceofbusinessandanother
oneasadditionalplaceofbusiness.However,youhaveanoptiontoapplyforseparateregistrationforyour
separatebusinessverticalwithinsamestate.
2.Iamaserviceprovider.IamregisteredunderservicetaxundercentralizedregistrationsinceIhave
multipleofbranchesalloverIndia.ShouldIneedtoapplyforseparateregistrationindifferentstates
underGST?
Asperthemodellaw,thereisnooptiontogetthecentralizedregistration.Therefore,youwillberequiredto
applyforseparateregistrationineverystatewhereveryouhavebranchesfromwhereyouprovidethe
servicesorgoods.
Disclaimer:Theentirecontentsofthisdocumenthavebeenpreparedonthebasisofrelevantprovisionsandas
pertheinformationexistingatthetimeofthepreparation.Theobservationsoftheauthorsarepersonalview
andthiscannotbequotedbeforeanyauthoritywithoutthewrittenpermissionoftheauthors.Thisarticleis
meantforgeneralguidanceandnoresponsibilityforlossarisingtoanypersonactingorrefrainingfromacting
asaresultofanymaterialcontainedinthisarticlewillbeacceptedbyauthors.Itisrecommendedthat
professionaladvicebesoughtbasedonthespecificfactsandcircumstances.Thisarticledoesnotsubstitute
theneedtorefertotheoriginalpronouncementsonGST.
(AuthorsCANeerajKumarandCADeepakArya,RAPG&Co.CharteredAccountantsfromDelhiandcanbe
reachedatinfo@rapg.in,9999836182/9818449179)
Disclaimer:Theentirecontentsofthisdocumenthavebeenpreparedonthebasisofrelevantprovisionsandas
pertheinformationexistingatthetimeofthepreparation.Theobservationsoftheauthorsarepersonalviewand
thiscannotbequotedbeforeanyauthoritywithoutthewrittenpermissionoftheauthors.Thisarticleismeantfor
generalguidanceandnoresponsibilityforlossarisingtoanypersonactingorrefrainingfromactingasaresultof
anymaterialcontainedinthisarticlewillbeacceptedbyauthors.Itisrecommendedthatprofessionaladvicebe
soughtbasedonthespecificfactsandcircumstances.Thisarticledoesnotsubstitutetheneedtorefertothe
originalpronouncementsonGST.
(AuthorsCANeerajKumarandCADeepakArya,RAPG&Co.CharteredAccountantsfromDelhiandcanbe
reachedatinfo@rapg.in,9999836182/9818449179)