3. ContentsContents Basic Features Assumptions Migration of existing registration Amendments in Registration Surrender of Registration Cancellation by Tax Authorities Structure of Registration Number c Structure of Registration Number c

4. AssumptionsAssumptions  Threshold of All-India Gross Annual Turnover including exports & exempted supplies-  Above – compulsory registration  Below - voluntary registration  Relatively higher threshold of All-India Gross Annual Turnover for Compounding scheme  Taxpayer eligible for Compounding scheme can opt against it & will be treated as Regular taxpayer, thus making his supplies eligible for ITC  Automatic switch over to normal scheme on crossing threshold limit.  Threshold of All-India Gross Annual Turnover including exports & exempted supplies-  Above – compulsory registration  Below - voluntary registration  Relatively higher threshold of All-India Gross Annual Turnover for Compounding scheme  Taxpayer eligible for Compounding scheme can opt against it & will be treated as Regular taxpayer, thus making his supplies eligible for ITC  Automatic switch over to normal scheme on crossing threshold limit.

5. …..Assumptions…..…..Assumptions…..  Switching from Compounding to Non Compounding allowed anytime during the year with a condition that the taxpayer cannot switch over to compounding scheme again during the same year  Compulsory registration for taxable person carrying out any inter-state supply or liable to pay GST under reverse charge He shall not be eligible for exemption threshold or for compounding scheme  Switching from Compounding to Non Compounding allowed anytime during the year with a condition that the taxpayer cannot switch over to compounding scheme again during the same year  Compulsory registration for taxable person carrying out any inter-state supply or liable to pay GST under reverse charge He shall not be eligible for exemption threshold or for compounding scheme

6. …..Assumptions…..…..Assumptions…..  Registration allowed only to a PAN holder. But temporary registration by Tax authorities can be granted in certain cases. In some NE States individuals are exempt from income tax - PAN will have to be obtained before they can obtain GSTIN In some NE States individuals are exempt from income tax - PAN will have to be obtained before they can obtain GSTIN PAN MUST FOR GSTIN

7. …..Assumptions…..…..Assumptions…..  All UN bodies and Embassies and Consulates of foreign countries to have a Unique Identification Number (UID) for the purpose of refund – Structure uniform across States and in uniformity with GSTIN structure  Existing registered persons under Centre & State Laws being subsumed in GST to be allotted PAN based Goods & Services Taxpayer Identification Number (GSTIN) – 15 digits  All UN bodies and Embassies and Consulates of foreign countries to have a Unique Identification Number (UID) for the purpose of refund – Structure uniform across States and in uniformity with GSTIN structure  Existing registered persons under Centre & State Laws being subsumed in GST to be allotted PAN based Goods & Services Taxpayer Identification Number (GSTIN) – 15 digits

8. 7 Structure of Registration Number (GSTIN) Structure of Registration Number (GSTIN) State Code as defined under the Indian Census 2011

9. …..Assumptions…..…..Assumptions…..  State wise registration for taxable person – ONE registration per State  Multiple registrations within one State to business verticals of a taxable person if so provided in GST Law  GST law may contain a provision for casual & non-resident dealer  States to allot ID to Government authorities / PSUs not making outward supplies of GST goods (thus not liable for registration) but are making inter-state purchases  State wise registration for taxable person – ONE registration per State  Multiple registrations within one State to business verticals of a taxable person if so provided in GST Law  GST law may contain a provision for casual & non-resident dealer  States to allot ID to Government authorities / PSUs not making outward supplies of GST goods (thus not liable for registration) but are making inter-state purchases

10. Common registration for Centre & State e – application for registration Application for registration to be filed within 30 days in case of mandatory registration Application for registration to be filed within 30 days in case of mandatory registration PAN based State wise GST registration number called GSTIN PAN based State wise GST registration number called GSTIN Application to be filed through GSTN New applicant may apply for registration  at GSTN directly (can take help of TRP)  at GSTN through Facilitation Center (FC) New applicant may apply for registration  at GSTN directly (can take help of TRP)  at GSTN through Facilitation Center (FC)

11. Multiple applications can be filed at same time:  Registration in more than one State  More than one registration within the State for more than one business vertical Multiple applications can be filed at same time:  Registration in more than one State  More than one registration within the State for more than one business vertical GSTIN to have15 digits- the13 th digit would be alpha numeric (1-9 & the a-Z) and would be assigned depending on the number of registrations a legal entity (having same PAN) has within one State GSTIN to have15 digits- the13 th digit would be alpha numeric (1-9 & the a-Z) and would be assigned depending on the number of registrations a legal entity (having same PAN) has within one State

12. Separate procedure for migration of EXISTING REGISTRANTS Scanned documents to be filed along with NEW application for registration:  Constitution of Business  Proof of possession of business premises  Proof of all bank accounts through which business will be conducted  Letter of authorization or copy of resolution for the authorized signatory  Photograph (e.g. Proprietary concern – proprietor, HUF – Karta, Company – MD or authorised person) Scanned documents to be filed along with NEW application for registration:  Constitution of Business  Proof of possession of business premises  Proof of all bank accounts through which business will be conducted  Letter of authorization or copy of resolution for the authorized signatory  Photograph (e.g. Proprietary concern – proprietor, HUF – Karta, Company – MD or authorised person) GSTIN to be allotted on voluntary basis

13. Date of application to be treated as the date of registration. Date of application to be treated as the date of registration. Eligible for ITC for pre- registration inward supplies if application for registration made in time Eligible for ITC for pre- registration inward supplies if application for registration made in time No service charge to be collected from taxpayer for registration process No service charge to be collected from taxpayer for registration process GSTN to issue Acknowledgement Number to the applicant GSTN to issue Acknowledgement Number to the applicant

14.  Verification of Corporate Identification Number (CIN) through MCA 21 portal Online validations by GSTN:  Real-time validation of PAN of applicant, Partners, Karta, M.D., Trustee and Authorized Signatory to be carried out at the time of submission of application  Bank Account verification (proposed)  Verification of Aadhar  Submission of Aadhar Number not mandatory but non-submission to be one of the risk parameters  Verification of Aadhar  Submission of Aadhar Number not mandatory but non-submission to be one of the risk parameters

15. Application to be submitted using Digital Signature Certificate (DSC) if the applicant is required to obtain DSC under any other prevalent law Application to be submitted using Digital Signature Certificate (DSC) if the applicant is required to obtain DSC under any other prevalent law Application not submitted using DSC – Applicant to send a signed copy of the summary extract of submitted application form printed from GSTN to a Central Processing Center to be operated by GSTN Application not submitted using DSC – Applicant to send a signed copy of the summary extract of submitted application form printed from GSTN to a Central Processing Center to be operated by GSTN

16. Location details of Central Processing Center to be intimated to the applicant by GSTN alongwith the application acknowledgment number GSTN to forward application to Backend modules of the concerned State / Central Tax authorities for processing Application to be processed even without waiting for receipt of the signed copy of the summary extract

17. Centre / State authorities to examine the application & send response within 3 common working days In NO case, applicant will be called to the tax office or premises visited Reminder to applicant if signed copy not received within 30 days Signed copy not received within 60 days – action to be initiated for cancellation of registration

18. Possible scenarios:  Application found in order - Centre & State to inform within 3 common working days to GSTN & GSTN to generate RC  Not responded within 3 common working days – deemed approval & GSTN to generate Registration Certificate (RC)  Query raised by one Authority – same to be communicated to applicant & other authority – further action after reply to the query (see next slide)  Registration refused by one Authority – deemed refusal by other authority

19. 18 Query raised - Time-period allowed 3+7+7 days (i.e. 17 days) for granting registration  3 days to tax authority for granting registration or raising a query  7 days to taxpayer for replying to the query  Further 7 days to tax authority to take decision regarding application for registration

20. Applicant to be informed about the reasons for refusal to grant registration through a speaking order - Right to appeal against decision of refusal Applicant to be informed about grant or rejection of application through an e-Mail & SMS by GSTN On grant of registration, GSTIN along with Log-in ID & temporary Password to be sent to the authorized signatory Applicant can download RC from GSTN RC to be displayed at the principal place of business Post registration verification based on:  Risk Profile Provided by GSTN  Centre/State tax authorities' own risk profile Post registration verification based on:  Risk Profile Provided by GSTN  Centre/State tax authorities' own risk profile

21. Separate application form for:  New single registration  Multiple registration within one State for Business verticals  Registration in more than one State  Amendments to existing registration  Cancellation of registration  Option to avail/ withdraw from compounding scheme  Enrolment of Tax practitioner / FC ( if law provides)  New registration on account of succession/ amalgamation / de-merger  Allotment of UIDs to UN bodies

22. 21 Migration of existing registrants (Existing registrants either with States or with Centre to be migrated to GSTIN - Process already initiated) Migration of existing registrants (Existing registrants either with States or with Centre to be migrated to GSTIN - Process already initiated) No new application for registration Existing registration information to be sent to GSTN by Centre / States  VAT registration data to be used for migration of dealers in goods  Service Tax registration data to be used for migration of service providers Existing registration information to be sent to GSTN by Centre / States  VAT registration data to be used for migration of dealers in goods  Service Tax registration data to be used for migration of service providers Validation of existing registration information by GSTN Verification / updating of migrated data by existing registrants within a specified period Issuance of GSTIN by GSTN Verification by Centre / State Authorities after issuance of GSTIN

23. 22 Amendment in Registration Information in RC can be amended by taxpayer himself on self service basis excepting below - Changes in following fields requires approval from Tax authorities:  Name of Business Entity  State Code  PAN  Constitution of Business  Principal Place of Business  Details of proprietor /partners /Karta /MD  Compounding scheme  Name of Business Entity  State Code  PAN  Constitution of Business  Principal Place of Business  Details of proprietor /partners /Karta /MD  Compounding scheme

24. 23 Surrender of Registration RC can be surrendered by the registrant or can be cancelled by Tax authorities: In case of surrender, GSTN to send acknowledgment by SMS & e-mail to the applicant - deemed to be unregistered from the date of such acknowledgement  Closure of business of tax payer  Gross Annual Turnover falling below threshold for registration  Transfer of business  Amalgamation of taxable person with other legal entities or de-merger  Non commencement of business by tax payer within the stipulated time period prescribed under GST law  Closure of business of tax payer  Gross Annual Turnover falling below threshold for registration  Transfer of business  Amalgamation of taxable person with other legal entities or de-merger  Non commencement of business by tax payer within the stipulated time period prescribed under GST law

25. 24 Cancellation by Tax Authorities Centre and States to take Steps for revocation / cancellation/ surrender of registration Cancellation of registration to be prospective Cancellation by Tax authorities:  Signed copy of the summary extract of submitted application form not received even after a reminder  Tax payer contravenes specified provision of the GST law  Taxpayer has not filed any return at all during a prescribed period as prescribed under GST Law Cancellation by Tax authorities:  Signed copy of the summary extract of submitted application form not received even after a reminder  Tax payer contravenes specified provision of the GST law  Taxpayer has not filed any return at all during a prescribed period as prescribed under GST Law A person, whose registration was cancelled by tax authority on his own motion, may apply for revocation of registration Substantial penalty in case registration obtained with fraudulent intentions

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