1:  What is advantage of taking registration in GST?

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.

2:  Can a person without GST registration claim ITC and collect tax?

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.

3:  What will be the effective date of registration?

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.

4:  Who are the persons liable to take a Registration under the Model GST Law?

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.

5:  What is aggregate turnover?

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

6:  Which are the cases in which registration is compulsory?

As per Section 24 of the CGST/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
i) persons making any inter-State taxable supply;
ii) casual taxable persons;
iii) persons who are required to pay tax under reverse charge;
iv) electronic commerce operators required to pay tax under sub-section (5) of section 9;
v) non-resident taxable persons;
vi) persons who are required to deduct tax under section 51;
vii) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
viii) Input service distributor (whether or not separately registered under the Act)
ix) persons who are required to collect tax under section 52;
x) every electronic commerce operator
xi) 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,
xii) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.

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

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.

8:  If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

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 Sub-section (1) of Section 22 of the CGST/SGST Act.

9:  Whether a person having multiple business verticals in a state can obtain for different registrations?

Yes. In terms of the proviso to Sub-Section (2) of Section 25, 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.

10:  Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?

Yes. In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.

11:  Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

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 proviso 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 non-resident taxable person who may be granted registration on the basis of any other document as maybe prescribed.

12:  Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?

Yes. In terms of sub-section (8) of Section 25, 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 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 as is prescribed in the Registration rules.

13:  Whether the proper officer can reject an Application for Registration?

Yes. In terms of sub-section 10 of section 25 of the CGST/SGST Act, the proper officer can reject an application for registration after due verification.

14:  Whether the Registration granted to any person is permanent?

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

15:  Is it necessary for the UN bodies to get registration under GST?

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.

16:  What is the responsibility of the taxable person supplying to UN bodies?

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.

17:  Is it necessary for the Govt. Organization to get registration?

A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.

18:  Who is a Casual Taxable Person?

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.

19:  Who is a Non-resident Taxable Person?

In terms of Section 2(77) of the CGST/SGST Act, a non-resident 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.

20:  What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?

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.

21:  Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?

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, 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.

22:  Whether Amendments to the Registration Certificate is permissible?

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.

23:  Whether Cancellation of Registration Certificate is permissible?

Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed. As per the Registration Rules, an order for cancellation is to be issued within 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suo moto by the proper officer) or from the date of receipt of application for cancellation (in case where the taxable person/legal heir applies for such cancellation)

24:  Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?

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

25:  Can the proper Officer Cancel the Registration on his own?

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)(e))

26:  What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?

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

27:  Is there an option to take centralized registration for services under GST Law?

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

28:  If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?

No, however the taxpayer has the option to register such separate business verticals independently in terms of the proviso to Section 25(2) of the CGTST Act, 2017.

29:  Who is an ISD?

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

30:  Will ISD be required to be separately registered other than the existing tax payer registration?

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

31:  Can a tax payer have multiple ISDs?

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

32:  What could be the liabilities (in so far as registration is concerned) on transfer of a business?

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)).

33:  Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?

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.

34:  Whether the job worker will have to be compulsorily registered?

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.

35:  Whether the goods will be permitted to be supplied from the place of business of a job worker?

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.

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

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.

37:  Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?

In order to cater to the needs of tax payers who are not IT savvy, following facilities shall be made available: -
Tax Return Preparer(TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP 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 TRP will rest with the taxable person only and the TRP 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.

38:  Is there any facility for digital signature in the GSTN registration?

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.

39:  What will be the time limit for the decision on the on line registration application?

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.

40:  What will be the time of response by the applicant if any query is raised in the online application?

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.

41:  What is the process of refusal of registration?

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).

42:  Will there be any communication related to the application disposal?

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.

43:  Can the registration certificate be downloaded from the GSTN portal?

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

44:  Can cancellation of registration order be revoked?

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.

45:  Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?

Yes, as per Section 29(5) of the CGST/SGST Act, every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.

46:  What is the difference between casual and non-resident taxable persons?

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:

47:  What are the major features of the registration process under GST?

The major features of the registration process under GST are as follows:

i. Existing dealers: Existing VAT/Central excise/Service Tax payers will not have to apply afresh for registration under GST.

ii. New dealers: Single application to be filed online for registration under GST.

48:  which section of CGST Act and under which Chapter of CGST Rules, Registration process under the Act is governed?

Registration under GST is governed by provisions of section 22 to 30 of CGST Act and by Chapter III Rules.

49:  Is Registration under GST mandatory? If yes, then for whom?

Registration is mandatory for persons specified under section 22 and section 24 under GST.

50:  Who are the persons for which it is mandatory to be registered under Section 22 CGST Act?

According to the provisions of Section 22 of the CGST Act 2017, following persons are mandatorily required to be registered:

i. Every supplier who is making a taxable supply of goods or services or both from state or union territory, other than special category States, and whose aggregate turnover in a financial year exceeds the threshold limit of twenty lakh rupees.

ii. In case of special category states (as mentioned in Article 279A (4) (g) of the Constitution of India), the threshold limit of aggregate turnover in a financial year for registration liability is ten lakh rupees.

iii. Any person who is registered or holds a license under existing law which is subsumed under GST shall be liable to registered under this Act.

iv. Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.

v. Where business is transferred pursuant to sanction of a scheme or an arrangement for amalgamation or, by demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court or Tribunal.

51:  Who are the persons for which it is mandatory to be registered under Section 24 CGST?

According to the provisions of Section 22 of the CGST Act 2017, following persons are mandatorily required to be registered

i. Person making any interstate taxable supply of goods or services o both.

ii. Casual Taxable persons making taxable supply

iii. Non-Resident Taxable persons making taxable supply

iv. Input service distributor

v. E-Commerce operator

vi. Persons who supply, goods or services or both, through such electronic commerce operator.

vii. Agents or otherwise, by whatever name called, who makes taxable supply on behalf of other taxable persons.

viii. every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person

ix. Persons who are required to pay tax under reverse charge

1. Persons who are required to deduct tax under section 51,
2. Such other person or class of persons as notified by the Government.

52:  Is there any specific category of persons who are not mandatory to be registered under the Act?

Yes, there are certain categories of persons, as specified under the provisions of section 23, who are supplying goods or services or both, but still not liable to the registration, namely:

(a) Persons who are engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

(b) An agriculturist, to the extent of supply of produce out of cultivation of land.

(c) Any other person who has been notified by the Government that he is exempt from obtaining registration under this Act.

53:  Whether any person, who is not liable to be registered under any provision of Act, but willing to be registered, can apply for registration?

Yes. Any person, who is not liable to be registered under any provision of Act, but willing to be registered, can apply for voluntary registration under the provisions of sub-section (3) of section 25, and thereafter, all provisions of this Act shall apply to such person as are applicable to a registered taxable person.

54:  What are the mandatory requirements in case of application for Registration is made by Casual Taxable Person?

Casual Taxable Person shall make an application for registration in Form GST REG 01 at least five days prior to the commencement of business.

Further, on receipt of Temporary Reference Number (TRN) by the common portal he shall 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 and thereafter acknowledgement shall be issued electronically in Form GST REG-02

55:  What are the mandatory requirements in case of application for Registration is made by Non Resident Taxable Person?

Non Resident Taxable Person shall make an application for registration in Form GST REG 09 at least five days prior to the commencement of business. Such application shall be duly signed or verified through electronic verification code by his authorised signatory who shall be a person resident in India having a valid Permanent Account Number.

Further, on receipt of Temporary Reference Number (TRN) by the common portal he shall 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 and thereafter acknowledgement shall be issued electronically in Form GST REG-02.

56:  Whether validity period of the certificate of Registration granted to a Casual Taxable Person or to Non- Resident Taxable person be extended? If yes, then on what condition?

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. Further, at the time of extension for registration they shall deposit an additional advance tax of an amount equivalent to the estimated tax liability of such person for the period for which the extension is sought.

57:  Is there any other category of persons who requires separate registration?

Yes. Following person shall make an application separately for registration under the Act:

1. Person supplying Online Information and Database access or Retrieval services (OIDR) from a place outside India to a non-taxable online recipient requires separate registration shall make an application Form GST REG-10.
2. Any person required to deduct tax in accordance with the provisions of section 51.
3. Any person required to collect tax at source in accordance with the provisions of section 52.
4. Any person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration of his other units located outside the Special Economic Zone.
5. Every person being an Input Service Distributor shall make a separate application for registration as Input Service Distributor.

58:  From which state the taxable person should obtain registration?

Businesses or entities supplying goods or services must register for GST from every State from where taxable supply of goods or services or both is made.

59:  Whether any person who is registered under State Goods and Services Tax Act or (SGST) or the Union Territory Goods and Services Tax Act (UGST) of particular state or union territory respectively has to make separate application for registration under CGST Act?

As per the provisions of section 26 of CGST Act, registration or the Unique Identity Number received under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a registration or the Unique Identity Number under CGST Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub-section (10) of section 25.

60:  In case Application for registration under SGST or UTGST Act is rejected, what will be the status of registration under CGST?

As per the provisions of sub section 2 of section 26, any rejection of application for registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under CGST Act.

61:  Can any person apply for separate registration for his different business verticals in one state?

Yes, as per proviso to Section 25(2) of the CGST Act, 2017 the taxpayer has the option to register such separate business verticals independently.

62:  What are the relevant documents required as attachment in Application for registration?

Following are the relevant documents required to be uploaded while making an application for registration:-

i.PAN of the GST Registration Applicant

ii.Proof of Business Registration or Incorporation Certificate

iii.Identity & Address Proofs of Promoters/ Directors/ Partners, as the case may be, with their Photographs

iv.Address proof for the place of the business

v.Bank Account Statement showing Name, address and few transactions. 

vi.Authorization Form or copy of Resolution of the Managing Committee or Board of Directors

vii.In case Applicant is Company or LLP, Digital Signature of class 2 of Authorized Signatory is mandatory.

63:  How Non Resident taxable person, not having PAN, shall apply for registration?

As per Section 25(7) PAN is not mandatory for a non-resident taxable person. He may be granted registration on the submission of self-attested copy of valid passport.

64:  What is the mode of authenticating the Application?

All applications submitted electronically shall be authenticated either through digital signature or through e-signature.

65:  Who is primary authorized signatory?

Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of the taxpayer. It can be the promoter of the business or any person nominated by the promoters of the business.

66:  Is Digital Signature mandatory for submitting the application form?

Digital Signature is mandatory only where applicant is Company, registered under Companies Act, 2013 or Limited Liability Partnership, registered under Limited Liability Partnership Act, 2008. In such case, the application shall be duly signed by digital signature of Director or Authorized Signatory or Designated Partner, as the case may be.

67:  What is the process of verification of application and its approval?

Following is the process of verification of application:

1. Applicant shall forward an application in prescribed format through common portal.
2. Proper Officer shall examine such application along with accompanying documents.
3. In case Proper officer is satisfied with the same, he shall grant Registration within a period of 3 Working days from the receipt of application.
4. In case, application founds to be deficient, Proper officer may issue a notice electronically in Form GST REG03, seeking clarifications or information, within a period of 3 Working days from the receipt of application.
5. 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.
6. Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within a period of seven working days from the date of the receipt of such clarification or information or documents.

In case, applicant failed to furnish any reply in response to the notice issued or in case, 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.

68:  What does expression clarification mean n case notice has been issued in Form GST REG 03?

The expression “clarification” includes modification or correction of particulars declared in the application for registration, other than Permanent Account Number, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.

69:  What will be the consequences in case Proper officer fails to take any action within period of 3 Working days from receipt of application for registration or within 7 working days from receipt of clarification, information as sought in notice?

Where proper officer fails to take any action,

(a) Within a period of three working days from the date of submission of the application; or

(b) Within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant

It shall be deemed that the application for registration has been approved.

70:  Can Proper officer proceed to register any person suomoto?

Yes, As per the provisions of section 25 (8), read with Rule 16 of CGST Rules, 2017 If any person who is liable to be registered under the Act but failed to obtain registration and proper officer finds the same, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, may register the said person on a temporary basis and issue an order in Form GST REG- 12.

71:  What action is required to be taken by a person who is registered suomoto by proper officer under section 25(8)?

Every person who is registered suomoto by Proper officer and is in receipt of temporary registration shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration.

However, in case the said person has filed an appeal against such grant of temporary registration, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority.

72:  In how many days Registration is granted under the GST Act?

As per the Rule 9 of CGST Act, 2017, in case Proper officer is satisfied with particulars of Application and attached documents, registration is granted within a period of three working days from the date of submission of the application.

However, in case Proper officer finds application deficient, then it may exceed 3days but not exceeding 17 days subject to satisfaction of Proper officer with respect to clarification sought by him.

73:  How to get GST Registration certificate?

Where the application for grant of registration has been duly verified and approved, a Goods and Services Tax Identification Number (GSTIN) shall be assigned and certificate of registration in Form GST REG-06, duly signed by the proper officer through electronic verification code, shall be made available to applicant on the GST common portal and can be downloaded at any time.

74:  What is the structure of GSTN?

GSTIN is 15 digit Alpha-numeric structures. Its first 2 character denotes state code, next 10 characters are based on PAN or TDS/TCS as the case may be, next two characters for the entity code and one Checksum character.

75:  Is it mandatory for registered person to display Certificate of Registration at his place of business?

As per Rule 18 of CGST Rules, 2017 every registered person shall display his certificate of registration in a prominent location at his principal place of business and also at every additional place of business.

Further, it I mandatory to display his Goods and Services Tax Identification Number (GSTIN) on the name board exhibited at the entry of his principal place of business and at every additional place of business.

76:  What will be the effective date of Registration under GST?

The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.

However, in case an application for registration has been submitted by the applicant after the

expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration.

77:  Whether Certificate of Registration can be amended?

Yes, as per the provisions of section 28 of CGST Act, 2017 read with Rule 19 of CGST Rules, 2017, particulars furnished in application for registration can be amended.

78:  How to inform concerned authority regarding amendment in Certificate of Registration?

In case there is any change in particulars or information which was furnished at time of making application for obtaining registration or Unique Identity Number, the registered person shall update the same by submitting Amendment Application Form GST REG-14, along with documents evidencing such change, within a period of 15 days of such change.

79:  In how many days application for amendment is approved?

As per clause (a) of sub rule  (1) of Rule 19 of CGST Rules, 2017 where amendment is in respect to change of legal name of business or  address of the principal place of business or any additional place(s) of business or any change in relation to partners/ directors/ Karta/ Managing Committee/ Board of Trustees/ Chief Executive Officer /or otherwise who is  responsible for the day to day affairs of the business and such change does not warrant cancellation of registration, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14.

Further, Proper Officer shall issue an order approving such amendment in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment.

80:  How changes related to information other than specified in clause (a) of sub rule (1) of Rule 19 of CGST Rules, 2017 shall be approved?

In case change is in relation to information other than as specified in clause (a) of sub rule (1) of Rule 19 of CGST Rules, 2017, the certificate of registration shall stand amended upon submission of the application for amendment in FORM GST REG- 14 on the common portal.

81:  What is the process of amendment where there is change in constitution of business?

Where change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in Form GST REG-01.

82:  Can Proper officer reject the application for amendment as filed by registered person?

Where the proper officer is not satisfied with documents furnished evidencing amendment he may, serve a notice in Form GST REG-03, within a period of fifteen working days from the date of the receipt of the application for amendment in FORM GST REG-14.

The registered person shall reply in Form GST REG-04, to the notice, within a period of seven working days of the service of the said notice, as to why the application so submitted shall not be rejected.

Further, where proper officer is not satisfied with such reply or where no reply is furnished in response to the notice issued within the period of seven working days, the proper officer shall reject the application submitted for amendment, only after giving an reasonable opportunity of being heard to applicant, and pass an order in Form GST REG -05.

83:  In case of person having multiple registrations from single PAN in any state or union territory, whether separate amendment form is required to be submitted?

One amendment form shall suffice for all registrations which are obtained from single PAN in same state or union territory.

84:  Can GST Registration be cancelled?

Yes, GST Registration can be cancelled in following 2 circumstances:

1. Proper officer may suomoto cancel GST registration of any registered person in special circumstances, or
2. On application, filed by registered person or his legal heirs, in case of death of such person, for cancellation of his GST registration.

85:  Specify the circumstances, where proper officer may cancel the registration suomoto?

As per the provisions of section 29(1) of CGST Act, 2017 read with Rule 21 of CGST Rules, 2017, the proper officer may, on his own motion, cancel the registration of a person having regard to following circumstances:

1. Where the business of registered person has been discontinued or transferred fully for any reason including death of the proprietor or amalgamated with other legal entity or demerged or otherwise disposed of; or
2. Where there is any change in the constitution of the business; or
3. Where the registered person, other than the person who obtained voluntary registration under section 25(3), is no longer liable to be mandatorily registered under section 22 or section 24.
4. Where the registered person does not conduct any business from the declared place of business; or
5. Where the registered person issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder; or
6. Where the registered person violates the provisions of section 171 of the Act or the rules made thereunder.

86:  Specify the circumstances, where proper officer may cancel the registration suomoto with retrospective effect?

As per the provisions of section 29(2) of CGST Act, the proper officer may cancel the registration of a person from such date, including any retrospective date, as he may deem fit, where:

(a) a registered person has contravened such provisions of the Act or the rules made thereunder as may be prescribed;

(b) a person paying tax under section 10 has not furnished returns for three consecutive tax periods; or

(c) any registered person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or

(d) any person who has taken voluntary registration but has not commenced business within six months from the date of registration; or

(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts

However, the reasonable opportunity of being heard shall be provided to such registered person by the proper officer before proceeding for cancellation of his registration.

87:  What is the procedure for cancellation of registration by Proper officer suomoto?

As per Section 29 of CGST Act, 2017 read with Rule 22 of CGST Rules, 2017, the proper office has to comply with following procedure in order to proceed for cancellation of Registration suomoto:

1. Proper officer shall issue a notice in Form GST REG-17 to registered person, whose registration is to be cancelled, requiring him to show cause as to why his registration shall not be cancelled. 
2. The registered person shall reply in Form REG–18 within the within a period of seven working days from the date of the service of such notice.
3. Where the reply furnished is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in Form GST REG –20.

88:  Under what circumstances, registered taxable person can make a voluntary application for cancellation of Registration?

In following cases, registered taxable person can make an voluntary application for cancellation of registration:

1. If the business has been discontinued, transferred fully or for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
2. If there is any change in the constitution of the business; or
3. If the taxable person, other than the person who has voluntarily registered himself under the Act under section 25(3), is no longer liable to be registered under section 22 or section 24.

89:  What is the procedure to apply voluntarily for cancellation of registration?

A registered person, other than person who is required to deduct tax at source or to collect tax at source or a person to whom Unique Identification Number has been granted, shall submit application for cancellation in Form GST REG 16 giving following details:

1. details of inputs held in stock or contained in semi-finished or finished goods held in stock and
2. of capital goods held in stockon the date from which the cancellation of registration is sought.
3. liability thereon i.e. the details of the payment, if any, made against such liability
4. relevant documents in support.

Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered, the proper officer shall issue an order in Form GST REG-19, within a period of thirty days from the date of application for cancellation, cancel the registration, with effect from a date as determined by Proper officer.

Further, the registered person shall be informed about the same and shall be directed to pay arrears of any tax, interest or penalty, as the case may be.

90:  What will be impact of cancellation of registration on input tax credit availed of inputs held in stock or in semi-finished or in finished goods which is held in stock immediately preceding the date of such cancellation?

Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock or in semi-finished or in finished goods held in stock on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.

91:  What will be impact of cancellation of registration on input tax credit availed of inputs held in stock or in semi-finished or in finished goods which is held in stock immediately preceding the date of such cancellation?

Every registered person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit ledger or electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock or in semi-finished or in finished goods held in stock on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.

92:  What will be impact of cancellation of registration on capital goods or plant and machinery lying immediately preceding the date of such cancellation?

In case of capital goods or plant and machinery, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher.

93:  Is there any time limit for cancelation by a person who has voluntarily registered himself?

Yes, a person who has registered voluntarily himself, cannot make application for cancellation of registration before the expiry of one year from the effective date of registration.

94:  Whether cancellation of Registration under CGST Act means cancellation under SGST or UTGST Act also?

Yes, the cancellation of registration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under CGST Act.

95:  What remedy is available to a person whose registration has been cancelled by proper officer suomoto?

Registered person, whose registration has been cancelled by proper officer suomoto, may submit an application for revocation in Form GST REG-21, within 30 days of date of service of order of cancellation of registration.

However, this remedy is not available in case the registration has been cancelled for the failure to furnish returns. But in case returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns, such person can apply for revocation.

96:  How application of Revocation of cancellation of registration, filled by a person whose registration has been cancelled, is processed?

As per sub rule (2) of Rule 2 of CGST Rules, 2017, Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in Form GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.

However, where the proper officer is not satisfied with reasons of revocation of cancellation, he shall issue a notice in Form GST REG–23 to applicant, requiring him to show cause as to why the application submitted for revocation should not be rejected. The applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in Form GST REG-24.

Further, the proper officer shall proceed to dispose of the application within a period of thirty days from the date of the receipt of such reply or information or clarification from the applicant.

Where, the proper officer rejects the application for revocation, he may, for reasons to be recorded in writing, issue an order in Form GST REG- 05, and communicate the same to the applicant.

97:  Does cancellation of registration ceases the liability of person with respect to payment of taxes, as applicable, if any.

Cancellation of registration cannot prevent taxable person from his liability of payment of tax, arrears, interest, and penalty, if any.

98:  Whether unregistered person can collect GST from his customers?

No, an unregistered person without getting registered under the law and without obtaining GSTIN can neither collect GST from his customers nor can claim input tax credit of GST paid by him.

99:  "Dealers below Rs.20 lakhs turnover cannot do business through online portals like Amazon without mandatorily taking registration. Why the additional and discriminatory burden on unregistered dealers? "

100:  "Does a Medical Service Provider needs to get registered under GST if his aggregate turnover (u/s 2 (6) is more than Rs. 20 Lakhs but has taxable supply of only an amount of Rs.2.4 Lakh p.a.? "

101:  "Whether the registration under GST is compulsory by Transport Service Provider. "

102:  Will from 1/7/17, my corner kariyanawala charge me GST on goods or services depending on his turnover or both and give me an authentic/printed memo for purchases?

103:  How will I know if his turnover is below Rs 20L and if he is exempt from GST and that he will not charge me any GST?

104:  "Will all establishments display a certificate from government (displaying his turnover category) and their GST Registration No. which should appear on all his cash memos/bills? "

105:  "Can a trader whose account has been blocked by ecommerce portal apply for GST and still be eligible to sell for some period of time without GST, till they get their GST registrations completed? "

106:  Does a trader who has turnover of less than 20 lakh and are selling on ecommerce websites, have to register for GST?

107:  Do traders having turnover less than Rs. 20 Lakhs need to get registered under GST? If not, how can they purchase primary goods from other states without having GST Registration No?

108:  "Do I, a Mutual fund Distributor working in Delhi, need to register under GST, having income Less than Rs. 20 Lakhs but working for offices that are registered in Mumbai and have branch offices in Delhi? "

109:  "We are a private ltd. Co. having Head Office at Mumbai and Branch Office in Gujarat and U.P. dealing in products having Tax Rate @0% dealing intra state and interstate supply: Since the products are 0% GST products are we require to register under GST if turnover is above 20 Lakhs? "

110:  "We are purchasing from Haryana and selling in Haryana and also interstate sales. Currently we do not have any GST registration in Haryana. Since the Product is 0% GST are we suppose to register in Haryana? "

111:  "We are paying freight charges to our GTA for which currently we are paying service tax at applicable rate. In case of GST what we understand is GTA is exempt from obtaining GST registration no. Are we required to pay GSTN @5% on freight for transportation of goods which are 0%. In case we are not required to obtain registration under GST if we are under 0% products how do we make payment for the same? "

112:  Please clarify the position of GST in case of licensed Tour Guides having registered office in one state but providing services Pan India?

113:  "Under GST regime input tax credit on goods / services can be availed against GST Output liability and there may be zero input tax credit; hence is it necessary to obtain ISD registration? "