1. GST REGISTRATION AND MIGRATION
SRINIVAS KOTNI
Advocate &
Company Secretary
Managing Partner
LEXport

2. FLOW OF PRESENTATION INDEX
(1) Important Sections for Orocess of Registration & Migration under the CGST
(9) Revocation of Cancellation of Registration
[2] Some Important Definitions
(10) Penalty for Non-Registration
(3) Liability to take Registration
(4) Enrollment of Existing Taxpayers on GST Portal/ Migration
(5) Registration of New Applicants
(6) Process for Fresh Registration
(7) Amendment of Registration
(8) Cancellation of registration

3. IMPORTANT PROVISIONS FOR REGISTRATION & MIGRATION
Sections
Application for
Section 22
Fresh registration
Section 25
Procedure of Registration
Section 27
Special provisions relating to casual taxable persons and non- resident taxable person
Section 28
Amendment in registration
Section 29
Cancellation of registration
Section 30
Revocation of cancellation of registration
Section 139
Migration

4. SOME IMPORTANT DEFINITIONS

5. PERSON Section 2 (84) includes such as
Government Corporations
A Company
A Firm
An Individual
Government companies
Trust
A LLP
Body Corporate – Foreign
A HUF
Every Artificial juristic person
An association of persons, body of individuals (whether incorporated or not in India or outside)
Local Authority
Society
Government (Central or State)

6. Place from where business ordinarily carried on
Place of business
S. 2 (85) includes-
Place from where business ordinarily carried on
Warehouse, godown or any other place of storage
Place of supply / receipt of goods or services or both
Place where books of account maintained
Place where books of account maintained
Principal place of business [S 2(89)] specified as such in the certificate of registration
Place of agent

7. Registered person [S 2(94)] Supplier [S 2(105)] Taxable person
A person
Registered under S 25
Does not include a person having unique identity number
Supplier
[S 2(105)]
Supplying good or services or both
Includes an agent of supplier
Taxable person
[S 2(107)]
Who is registered
Or liable to be registered under S 22 or S 24

8. In the context of goods or services or both
Recipient
[S 2(94)]
In the context of goods or services or both
Is a person who is liable to pay consideration (if it is involved)
Person to whom delivery / possession / use of goods is given (if no consideration involved)
Person to whom service is rendered (if no consideration involved)
Includes agent of recipient

9. LIABILITY TO TAKE REGISTRATION

10. LIABILITY TO TAKE REGISTRATION [Section 22 of the CGST Act]
Particulars
Exemption Limit
Remarks
All Suppliers in India (Except J&K and Special Category States)
Suppliers in North Eastern and other specified States (Special Category States)
Aggregate Turnover in a Financial year
UPTO
Rs. 20 lakhs
UPTO Rs. 10 lakhs
“Aggregate Turnover” S. 2 (6) – To Include on All India Basis :
All taxable supplies
All exempt supplies
Exports (goods, services or both)
Inter-state Stock Transfers / Supplies of a person having same PAN Number (i.e. deemed distinct persons - though a single entity)
Supplies on behalf of Principal (S.23)
Supplies received by the Principal from a job worker after job work – (S. 23 )
To Exclude :
Value of inward supplies on Reverse Charge Basis (RCB)
All Taxes (GST)
Value of Job Work (for a Job Worker) (S. 23)

11. LIABILITY TO TAKE REGISTRATION [Section 22 of the CGST Act]
Particulars
Exemption Limit
Transferee of a going business (by succession or otherwise) – w.e.f. date of transfer
No Exemption
Transferee as a result of scheme of arrangement or amalgamation approved by High Court / Tribunal- w.e.f. date of ROC certificate

12. COMPULSORY REGISTRATION IN CERTAIN CASES [Section 24 of the CGST Act]
Particulars
Exemption Limit
Remarks
Input Service Distributor
No Exemption
Irrespective of Turnover
Person making inter-state taxable supply
Casual Taxable person
Casual taxable person :
- who occasionally undertakes supply of goods or services
In the course of furtherance of business
In a taxable territory
Where he has no fixed place of business
Needs registration irrespective of the turnover

13. COMPULSORY REGISTRATION IN CERTAIN CASES (CONTD…)
Particulars
Exemption Limit
Remarks
Person registered under existing Indirect Tax laws
No Exemption
Irrespective of Turnover
Person liable to pay tax under Reverse Charge Mechanism
Non Resident taxable person
Non-Resident Taxable Person :
Who occasionally undertakes supply of goods or services
Whether as principal or agent or in any capacity
Has no fixed place of business or residence in India
Needs registration irrespective of the turnover

14. COMPULSORY REGISTRATION IN CERTAIN CASES (CONTD…)
Particulars
Exemption Limit
Remarks
Supplier of goods on behalf of other taxable person whether as agent or otherwise
No exemption.
Irrespective of Turnover
Supplierof Goods/ services through E-commerce operator
No Exemption
Irrespective of the turnover as the customer of the goods are scattered all over India
Electronic commerce operator

15. COMPULSORY REGISTRATION IN CERTAIN CASES (CONTD…)
Particulars
Exemption Limit
Remarks
Aggregator [who owns and manages an electronic platform and by means of application and communication device connects a person with the supplier of service under his own brand name or trade name]
No Exemption
Irrespective of the turnover.
Any other category of person
As may be prescribed
Government may specify any other person or class of persons who shall be liable to take registration under GST.

16. PERSONS NOT LIABLE TO BE REGISTERED [S. 23 of the CGST Act]
Person exclusively engaged in supply of exempt goods, services or both
An agriculturist (only for produce out of cultivation of land)
Category of persons to be notified on recommendation of GST Council

17. ADVANTAGES OF TAKING REGISTRATION UNDER GST
  Registrant will be legally recognized as supplier of goods or services
ADVANTAGES OF TAKING REGISTRATION UNDER GST
Registrant will be authorised tocollect tax from his purchasers
Registrant will be able to book Input Tax Credit
Registrant can pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients by issuing tax invoice.

18. PROCEDURE FOR REGISTRATION

19. PROCEDURE FOR REGISTRATION [S 25]
Registration to be applied for by a person in every State / UT where he is liable
Registration to be applied for within 30 days of the person becoming liable
The procedure and conditions are prescribed in the Rules
Casual taxable person / non-resident taxable person to apply for registration atleast days prior to commencement of business
For on-shore supplies – registration to be obtained in the coast state near the base line
Generally a single registration is granted in each state or UT
Person with multiple business verticals in a state or UT may obtain separate registration for each vertical

20. PROCEDURE FOR REGISTRATION [S 25]
Voluntary registration possible for persons otherwise not liable for registration
Person obtaining or required to be obtaining multiple registrations within the State or across more States to be treated as distinct persons
Establishments in different States of the same person with different registrations to be treated as establishments of distinct persons
PAN / Tax Deduction and Collection Account Number essential for GST registration - not applicable to non-resident taxable person
GST officer can forcibly register a person who has failed to register
UN, specified multilateral institutions, consulates and embassies and other notified persons to be granted a Unique Identity Number (UIN) for refunds etc
Registrations / UINs to be granted or rejected after due verification and within time as prescribed
Certificate of Registration granted

21. CASUAL TAXABLE PERSON / NON-RESIDENT TAXABLE PERSON [S 27]
DEEMED REGISTRATION
[S. 26]
Grant of Unique Identification Number (UIN) under SGST / UTGST deemed as grant of UIN under CGST
Provided that the UIN has not been specifically rejected under the CGST
Any rejection of UIN under SGST / UTGST deemed as rejected under CGST
CASUAL TAXABLE PERSON / NON-RESIDENT TAXABLE PERSON [S 27]
Registration certificate issued to these persons valid for the period specified in the application or 90 days from the registration whichever is earlier
The aforesaid period of 90 days can be extended to another 90 days
The above persons can make taxable supplies only after the certificate of registration is issued
These persons at the time of registration / extension need to deposit advance tax equal to the estimated tax liability for the period registration is sought
The advance tax need to be credited to the electronic cash ledger

22. PRACTICAL ASPECTS OF REGISTRATION

23. ENROLLMENT OF EXISTING TAXPAYERS ON GST SYSTEM PORTAL / MIGRATION
Entity currently registered under any of the following Acts:
Central Excise
Service Tax
State Sales Tax/ VAT (except exclusive liquor dealers if registered under VAT)
Entry Tax
Luxury Tax
Entertainment Tax (except levied by local bodies)
Customs Act

24. INFORMATION AND DOCUMENTS NEEDED
(As per FAQ’s on GST Migration by CBEC)
Following information/ documents must be made available for enrolling with GST System Portal:
Provisional ID received from State/ Central Authorities
Password received from State/ Central Authorities
Valid Address
Valid Mobile Number
Bank Account Number
Bank IFSC
Proof of Constitution of Business
Partnership Firm: Partnership Deed (PDF & JPEG; Maximum Size: 1 MB)
Others: Registration Certificate of Entity (PDF & JPEG; Maximum Size: 1 MB)
Photograph of Promoters/ Partners/ Karta of HUF (JPEG; Maximum Size: 100 KB)
Proof of Appointment of Authorized Signatory (PDF & JPEG; Maximum Size: 1 MB)
Photograph of Authorized Signatory (JPEG; Maximum Size: 100 KB)
Opening Page of Bank Passbook/ Statement containing Bank Account Number, Address of Branch, Address of Account Holder and few Transaction Details (PDF & JPEG; Maximum Size: 1 MB)

25. USER ID & PASSWORD

26. USER ID & PASSWORD For First Login:
Provide Username & Password received from State VAT/ Central Tax Department (Service Tax /Excise etc)
For Subsequent Login:
Enter Username & Password created while enrolling with GST System Portal
Address & Mobile Number of the primary Authorized Signatory to be provided
All future correspondence/ communication from the GST System Portal will be sent on the registered Mobile Number
Tax Professionals to be given separate User ID and Password from GST System based on their own ID & Mobile Number

27. PREFILLED DETAILS IN ENROLMENT APPLICATION AND REGISTRATION CERTIFICATE
PAN of Business
Legal Name of Business & State
Reason of liability to obtain registration
Address & Mobile Number of Primary Authorized Signatory entered during enrolling with GST System Portal
Registration Certificate :
Provisional Registration Certificate: It will be available on your dashboard on the appointed date if you have filled enrolment application successfully
Final Registration Certificate: It will be provided after verification of documents (within 6 months) by proper officer(s) of centre/ state of concerned jurisdiction after appointed date

28. REGISTRATION FOR NEW APPLICANTS

29. FRESH REGISTRATION PROCESS
Logon to the GST common portal
Fill up the Form GST REG Part –A (PAN , Mobile and )
The portal verifies the details by OTP
Fill the Part B of form using the reference no.
Upload the required documents
Got the application reference no. on mobile/
Certificate of registration under Form GST REG-06
GST officer will verify the application within 3 working days
Officer approves the GST application
Officer may reject the GST application GST REG 05
Produce the documents withn 7 working days in GST- REG-04
Officer asks for more documents in GST-REG-03

30. GST FORMS RELATING TO REGISTRATION

31. Form Number
Rule
Description of Form
GST REG-01
Rule 1 (1) of the Registration Rules
Application for Registration u/s 25 of the CGST Act, 2017
GST REG-02
Rule 1 (5) of the Registration Rules
Acknowledgement
GST REG-03
Rule 2 (2) of the Registration Rules
Notice for Seeking Additional Information relating to Registration / Amendments / Cancellation
GST REG-04
Application for filing clarifications Registration / Amendment / Cancellation / Revocation of Cancellation

32. Form Number
Rule
Description of Form
GST REG-05
Rule 2 (4) of the Registration Rules
Order of Rejection of Application for Registration / Amendment / Cancellation / Revocation of Cancellation
GST REG-06
Rule 3 (1) of the Registration Rules
Registration Certificate
GST REG-07
Rule 5 (1) of the Registration Rules
Application for Registration as TDS or TCS
GST REG-08
Rule 5 (3) of the Registration Rules
Order of Cancellation of Application for Registration as TDS /TCS
GST REG-09
Rule 6 (1) of the Registration Rules
Application for Registration for Non Resident Taxable Person.

33. Form Number
Rule
Description of Form
GST REG-10
Rule 7 (1) of the Registration Rules
Application for the extension in the period of registration by casual taxable person and non resident taxable person
GST REG-11
Rule 8 (1) of the Registration Rules
Suo moto registration
GST REG-12
Rule 9 (1) of the Registration Rules
Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person u/s 19(6) of the GST Act
GST REG-13
Rule 11( 1) of the Registration Rules
Application for Amendment in Particulars subsequent to Registration

34. AMENDMENT OF REGISTRATION [S. 28 of the CGST Act]
Any change in information pertaining to the registered person, submitted at the time of registration, need to be informed to the GST officer in the manner prescribed
Proper officer may approve / reject amendment by following the due procedure
For certain amendments to be prescribed, approval of Proper officer not required
No rejections of amendments can be made without giving an opportunity of hearing
Any approval / rejection of amendment under SGST / UTGST shall be deemed to be approval / rejection under CGST

35. CANCELLATION OF REGISTRATION [S. 29 of the CGST Act]
GST officer on his own or on application (by the registrant / legal heirs) can cancel registration, in case
Business has been discontinued
Proprietor has died
Amalgamated with any other entity / de-merged
There is change in constitution of business
The taxable person is no longer required to be registered

36. CANCELLATION OF REGISTRATION [S. 29 of the CGST Act] [CONTD…]
GST officer can cancel registration either prospectively or retrospectively if :
The registered person has contravened any provision(s)
Returns have not been filed for 3 consecutive tax periods in respect of a taxable person under composition scheme
Returns have not been filed for a continuous period of 6 months
Person who has taken voluntary registration has not commenced business for 6 months
Registration obtained by means of fraud, willful misstatement or suppression of facts
Cancellation only after an opportunity of being heard

37. CANCELLATION OF REGISTRATION [S. 29 of the CGST Act] [CONTD…]
Cancellation of registration not to effect liability to pay tax and other dues or to discharge prescribed obligations for such period
Cancellation of registration under SGST / UTGST will be deemed to be a cancellation under CGST
After cancellation of registration, payment of an amount is to be made
Either by debit to electronic credit ledger or electronic cash ledger, of ITC on inputs in stock / in semi finished / finished goods / capital goods / plant and machinery
or the output tax payable on such goods
whichever is higher
In respect of capital goods or plant and machinery the amount would be reduced by prescribed percentage points (depreciation) or the transaction value whichever is higher

38. REVOCATION OF CANCELLATION OF REGISTRATION
In case registration is cancelled suo-moto, taxable person can file for revocation within 30 days of cancellation order
GST officer can in the manner and timeframe prescribed, either revoke the cancellation or reject the application by way of an order
In any case, the registered person has to be given an opportunity of being heard
Revocation of cancellation under SGST or UTGST will be deemed as Revocation of cancellation under CGST

39. PENALTY FOR NON- REGISTRATION
Every person shall be liable to penalty of Rs. 10,000/- if:
He is liable to take registration but fails to obtain registration
He furnishes any false information with regard to particulars specified as mandatory at the time of applying for registration.

40. MIGRATION UNDER GST

41. MIGRATION OF EXISTING TAX PAYERS – PROVISIONAL REGISTRATION
Every person:
other than a person deducting tax at source or an Input Service Distributor;
registered under an existing law and having a Permanent Account Number issued under the Income-tax Act, 1961,
shall enroll on the Common Portal by validating his address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner.
The said person shall be:
granted registration on a provisional basis and
a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be made available to him on the Common Portal

42. MIGRATION OF EXISTING TAX PAYERS – PROVISIONAL TO FINAL REGISTRATION
Every person who has been granted a provisional registration shall:
-submit an application electronically in FORM GST REG–24;
-duly signed;
-along with the information and documents specified in the said application,
on the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
The information asked for shall be furnished within a period of three months.
A certificate of registration in FORM GST REG-06 shall be made available to the registered person electronically on the Common Portal if the information and the particulars in the application are found to be correct and complete.

43. MIGRATION OF EXISTING TAX PAYERS – CANCELLATION BY PROPER OFFICER
In case the procedures for obtaining the certificate of registration is not followed,
- the proper officer shall cancel the provisional registration and issue an order in FORM GST REG-26
No provisional registration shall be cancelled:
- without serving a notice to show cause in FORM GST REG-27 and
- without affording the person concerned a reasonable opportunity of being heard
The show cause notice issued in FORM GST REG-27 can be vacated by issuing an order in FORM GST REG-19, if it is found that no such cause exists for which the notice was issued.

44. MIGRATION OF EXISTING TAX PAYERS – SELF CANCELLATIONS
Every person:
registered under any of the existing laws,
who is not liable to be registered under the Act may,
- within thirty days from the appointed day,
- submit an application electronically in FORM GST REG-28 at the Common Portal for cancellation of the registration granted to him.

45. GST MIGRATION SEWA KENDRAS
Ministry of Finance/Department of Revenue has urged all Chief Commissioners to personally arrange to have special GST MIGRATION SEVA KENDRAS in their Zonal Headquarters/ Divisions/ Commissionerates with the following minimum requirements:
3-4 personal computers linked to internet,
Scanners and printers,
Adequate number of well trained officers.
Last date for Migration under GST- April 30, 2017.

46. Advocates & Legal Consultants
LEXport
Advocates & Legal Consultants
R-1, Second Floor, Park View Apartments , 10th A Cross,
HauzKhas Enclave th Main, Sector 1, HSR Layout,
New Delhi Bangalore , India
Phone: /1505