1. GST- Registrations, Tax Invoice, Accounts, Returns
CA.PREETY PARIK

2. Definitions w.r.t Registration
2(108) “Taxable supply’’ means a supply of goods and/or services which is leviable to tax under this Act;
2(78) “non-taxable supply’’ means a supply of goods or services which is not leviable to tax under this Act or under IGST Act;
2(47)“exempt supply” means supply of any goods and/or services which attract nil rate of tax or which may be wholly exempt from tax under section 11 or under Sec.6 of IGST and includes Non Taxable Supply

3. Definitions w.r.t Registration
2(6) “aggregate turnover” means the aggregate value of
all taxable supplies +
exempt supplies +
exports of goods and/or services +
inter-State supplies of a person –
Inward Supplies on which Tax has been paid on RCM
having the same PAN, to be computed on all India basis
excludes taxes and Cess, if any, charged under the CGST, SGST, IGST Act, UT
Agent includes turnover on behalf of all his principals
Job Work – value of such goods not to be included

4. Registration Chapter VI
Liability to be Registered – Sec.22 (1)
Every Supplier is liable to be registered, in a state from where he makes a taxable supply
Aggregate turnover > 20 Lacs in a financial year
Aggregate turnover > 10 Lacs in a financial year – states 279A(4)(g) of the constitution and special category states.
(Arunachal Pradesh, Assam, J&K, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, HP and Uttarakhand)

5. Registration Chapter VI
Irrespective of any amount of turnover :-
Person making any interstate taxable supply.
Casual taxable Person making taxable supply
Paying tax under reverse charge
Paying Tax under RCM by Electronic Commerce operator
Electronic Commerce Operator
Non Resident Taxable persons making taxable supply
Persons required to TDS/ TCS
Person who supplies goods / services on behalf of other Taxable person whether as an agent or otherwise.

6. Registration Chapter VI
Irrespective of any amount of turnover :-
Person Supplying online information and database access or retrieval services from place outside India to a person in India, other than a registered taxable person.
ISD
Others- notified by Government
Voluntary registration
Every person who is registered under existing laws before the appointed day

7. Registration Suo Motto Registration by proper officer:-
In case of search, survey, inspection, enquiry or any other proceeding
The proper finds any person liable for registration but has failed to apply for registration, he may issue an order and register the person on temporary basis.
The registration is effective from date of order
The person may prefer appeal or apply for registration within 90 days of order of registration.

8. Registration Not liable to be registered:-
Person engaged – exclusively in business of supply that are not liable to be tax or wholly exempt from Tax.
An agriculturist to the extent of supply of produce out of cultivation of land.
Specified category of persons exempted from registration by notification

9. Registration Where to be Registered:-
Every such state from where the supplier makes a taxable supply of Goods and/ or Services.
Supplier may obtain separate registration for each business vertical within the state. Each business vertical will be distinct person
SEZ or SEZ developer to make separate registration as business vertical distinct from its units outside SEZ

10. Registration When to be apply:-
Within 30 days of being liable to be registered.
In case of Casual Taxable persons and NR, shall apply for registration at least five days before comencement of business.

11. Registration
When is liability for registration Requisite :- PAN TAN for TDS TCS Other document for NR.
Liability to be registered
Persons registered under earlier law
From the appointed day
In case of transfer of business by succession or otherwise, by way of going concern
Date of transfer of succession
In case of transfer pursuant to order of High Court
Date of Issue of Certificate of Incorporation by ROC to give effect to the order of HC
In case of threshold turnover
From the supply exceeding threshold turnover

12. Registration
Effective Date of Registration:- If application is made within thirty days from the date on which the person became liable for registration, the registration shall be effective from the date he was liable for registration. If application submitted after thirty days, the effective date of registration will be the date of grant of registration. In case of Voluntary Registration, effective registration is from the date of grant of registration.

13. Registration Amendment of Registration
Inform proper officer of Changes information given, within 15 days of change.
If change = Name, principal place/ additional place of business, details of partners/..
Proper officer shall approve amendment within 15 days and it is effective from occurrence of event
In case of other change, amendment takes place after submission of application.
If change results New PAN, apply for new reg

14. Registration Cancellation of Registration:-
By Registered Person or by legal heir
Business- Discontinuance/ Transferred fully / Amalgamated/ demerged/ Disposed or death of proprietor
Change in Constitution of Business
No longer liable to be registered

15. Registration By Proper Officer is such person
Does not conduct any business from the declared place of business
Issues Invoice or Bill of Supply without supply
Not furnished returns for 3 tax period-(composition)
Not Furnished returns for consecutive 6 months
Voluntary- not commenced business within 6 months from date of registration.
Registration has been obtained by fraud…
SCN, Opportunity of being heard to follow.

16. Registration Cancellation of Registration subject to
Payment of tax and other dues under Act
ITC on inputs in stock, semi finished goods, finished goods, capital goods held in stock or the output tax payable, whichever is higher on date preceding the date of cancellation has to be paid.

17. Registration Revocation of registration
(in case of cancellation of registration by proper officer)
Apply for revocation within 30 days of service of order
Proper officer may revoke or reject
SCN/ opportunity to be heard before rejection.

18. Registration Casual Taxable Person / Non resident
Apply for registration at least five days before the commencement of business.
Shall make taxable supply only after issue of registration.
Registration valid <90 days, further extend to 90 days
Shall make advance deposit of tax/ estimated tax liability at the time of submission of application for registration.

19. Registration Forms as per Rules
Application for registration
GST REG-1
Acknowledgement
Immediately
GST REG-2
Intimation of error in application
Within 3 working days
GST REG-3
Reply to Intimation
Within 7 working days
GST REG-4
Rejection of application
GST REG-5
Issue of Registration certificate
3/ 7 working days
GST REG 6
Amendment to particulars in registration
Within 15 days of change
GST REG 13
Order of Amendment
GST REG 14
Application for Cancellation for registration
SCN Cancellation of registration Suo Motto by proper officer
GST REG 16
Reply to SCN
GST REG 17
Order of Cancellation
GST REG 18
Order to Drop Cancellation
GST REG 19

20. Registration Forms as per Rules
Application for registration
GST REG-1
For TDS/ TCS
REG 07
Cancellation of registration granted above
REG 08 NR
Five days before
REG 09
Supplying online information
REG 09A
Extension of Period by casual/ NR
REG 10
Suo Motto registration by proper Officer
REG 11
Report of physical verification of place of business after grant of registration by proper officer
REG 29

21. Registration Forms - Transition
Provisional certificate of registration
On the appointed day
Intimation of discrepancy in the application
After appointed day
Issue of final Certificate of Registration
GST REG 6
Application for cancellation of provisional certificate
Within 30 days from the appointed day
GST REG 28
Cancellation of Provisional Certificate by Proper officer
- SCN
GST REG 26
GST REG 27

22. Returns Sec.37-Sec.40 Particulars Due Date for Filing Return No
Details of Outward Supplies
By 10th day of Month following the Tax Period
GSTR -1
Details of Inward Supplies
By 15th day of Month following the Tax Period
GSTR -2
Monthly Return alongwith payment of Taxes
By 20th day of Month following the Tax Period
GSTR -3
Annual Return for every Financial year
By 31st day of Dec following the end of the financial year
GSTR -9
Final Return in case of Cancellation of Certificate
Within 3 months of cancellation/ order
GSTR -10

23. Returns Sec.37-Sec.40 Particulars Due Date for Filing Return No
Quarterly Return by Composition Supplier
By 18th day after the end of the quarter
GSTR -4
TDS Return
TDS certificate
By 10th day after the end of the month in which tax has been deducted
GSTR -7
GSTR – 7A (auto)
ISD
By 13th day after the end of the month in which tax has been deducted
GSTR -6
TCS Return and return of E-commerce operator
GSTR -8 NR
By 20th day
GSTR- 5

24. Returns - Outward Supplies- GSTR-1
At invoice level
Interstate Supplies to Registered Persons
Intrastate Supplies to Registered Persons
Intrastate Supplies to Unregistered Persons,
supplies > 2.5 lacs
At consolidated Level
Intrastate supplies to URD- Ratewise
Interstate supplies to URD<2.5L – Statewise, Ratewise
Debit notes and Credit notes issued in the month

25. Returns - GSTR1 details not allowed to furnish during 11- 15
Details added/ modifies/deleted by recipient will be available in GSTR- 1A. He can accept or reject between
16th and 17th
Rectification to any error or omission in respect of GSTR1- GSTR2 allowed upto furnishing of return of september after the end of FY
Revised Invoice details in first return of Supplier – Newly Registered supplier

26. Returns - Inward Supplies- GSTR-2
Prepare Details and file
Intrastate Supplies, Invoice Wise from RP (autopopulated) – GSTR 2A-
Interstate Supplies, Invoice Wise, statewise from RP (autopopulated) – GSTR 2A-
Intrastate Supplies- URD- Invoice wise
Interstate Supplies – URD- statewise – Invoice wise
Import of Goods
Debit note and Credit note from RP (autopopulated)

27. Returns - Inward Supplies- GSTR-2
All Autopoulated
Part A Supplies from Registered Person
Part B Transfer from ISD
Part C Details from TDS return of Dedudctor
Part D Details from TCS return of collector

28. Returns - Inward Supplies- GSTR-2
Specify ineligible ITC, invoice level, wholly or partially
Quantum of ineligble ITC which cannot be determined at invoice level

29. Returns - Monthly Return - GSTR-3
Part A (autopopulated ) GSTR-1 GSTR -2 (RCM , quantum of ineligible credit, reversal of credit) Part B (autopopulated ) GSTR- 2 ITC GSTR 2- TDS GSTR2- TCS Details of Tax payment to be given in part B

30. Returns - Monthly Return - GSTR-3
GSTR3 to be submitted and GSTR-4 (composition) has to be furnished even if NIL return Revised Return not permitted. Corrections to be done in current month return Current month return will be filed subject to filing of earlier month’s return Notice in Form GSTR 3A will be sent non filers of GSTR3, GSTR-4 and Annual return- GSTR9 within 15 days

31. Returns - Annual Return - GSTR-9
Regular – GSTR 9 Composition –GSTR 9A Audited annual accounts and reconciliation statement in Form GSTR-9B Audit of Accounts Aggregrate Turnover> 1 Cr

32. Returns - Return for compounding supplier - GSTR-4
Submit Interstate inward supplies, invoice wise from RP Interstate inward supplies, invoice wise from URP Intrastate inward supplies, invoice wise from RP Intrastate inward supplies, invoice wise from URP Import of Goods and Services Debit and Credit notes issued and received Consolidated details of outward supplies

33. Returns -
Late Fees GSTR 1 and GSTR2 GSTR3 GSTR4, TDS Return and TCS return – Rs.100 for every day , MAX Rs.5000 Annual Return GSTR9 - RS.100 for every day, MAX – 0.25% of turnover in state or UT

34. GST Practitioner -
Application to Authorised officer – FORM GST PCT-1 for enrollment
Issue Certificate in FORM GST PCT 2 or reject appl
If found guilty of misconduct in connection with any proceeding SCN FORM GST PCT – disqualify him
Appeal within 30 days to Commissioner
LIST of enroller PCT in FORM GST PCT 5
RP authorisation to PCT in FORM GST PCT 6
PR withdraw authority GST PCT 7

35. GST Practitioner - Furnish GSTR1 and GSTR2, GSTR3, GSTR4, GSTR9
Make deposit of tax
File claim for refund
File application for amendment/ cancellation o registration
Attend before any authority in connection with any proceedings
Consent to be filed for representing URD
Return filed by PCT- confirmed by RP- if not received deemed to be confirmed

36. Accounts and Records - Accounts at Principal Place of Business
Production/manufacture of Goods
Inward and Outward Supply of Goods/ Services or both
Stock of Goods
Input Tax Credit availed
Output Tax payable and Paid
Such other particulars as may be prescribed
At every place of Business in Reg. Cert – accounts relating to that place
Accounts in electronic form in manner as prescribed

37. Accounts and Records - Failure to maintain Accounts
Proper Officer may determine tax payable as if Goods or Services have been supplied by such person and penalty provisions to follow
Period of Retention
81 months from the end of FY (72+ due date of furnishing of Annual Return for FY)
In case of litigation-
Till one year after final disposal of Appeal
Whichever is later

38. Accounts and Records - Operator of Warehouse- Records of Goods
Transporter -
Record of Consigner, Consignee and Goods
In manner to be prescribed

39. Date for Issue of Invoice - Sec.31
Supply of Taxable Goods
Time for Issue of Tax Invoice
Involves Movement of Goods
Before or at the Time of Removal of Goods
Does not involve movement of Goods
Before or at the Time of Delivery or making available the Goods to the recipient
Certain Supplies notified by Government on recommendation of Council
Time and Manner for Issue of Invoice as may be prescribed
Continuous supply of Goods- Successive Statement of accounts are involved
Before or At the time each statement is issued
Continuous supply of Goods- Successive payments are involved
Before or At the time each payment is received
Goods sent on approval
Before or At the time of supply or six months from the date of removal whichever is earlier

40. Date for Issue of Invoice - Sec.31
Supply of Taxable Services
Time for Issue of Tax Invoice
General
Before Supply of Service
or Within 30 days of Supply of Service
In case of Banks/ Financial Institutions/ NBFC/ Insurance
Within 45 days of supply of service
Continuous supply of Services-
Due date for payment is ascertainable from the contract
On or before the due date for payment
Due date for payment is not ascertainable from the contract
On or before the time supplier receives payment
Payment linked to completion of an event
On or before the date of completion of event

41. TAX Invoice – Sec.31
For New Registration – Revised Invoice to be issued from date of Effective registration to the date of grant of registration , within one month of grant of issuance of certificate of registration

42. RP supplying Exempted goods/ Services Bill of Supply
Particulars
Document to be Issued
RP supplying Exempted goods/ Services
Bill of Supply
Composition Supplier
On receipt of Advance payment by RP
Receipt Voucher
Refund of Advance in case of no Supply
Refund Voucher
On receipt of Goods/ Services- RCM
Tax Invoice
If Tax Invoice Value > Taxable Value
Goods return, Goods deficient
Credit Note
If Tax Invoice Value < Taxable Value
Tax charged< Tax payable
Debit Note

43. TAX Invoice – Sec.31 URP not to collect Tax
RP not to collect except in accordance with provisions of this Act
Tax Invoice / Bill of Supply may not to be Issued
Value of Supply is less than Rs.200
Supply is to Unregistered recipient
The recipient does not require it
He may issue consolidated Tax Invoice for such supplies at the close of each day wrt all such supplies

44. TAX Invoice – Sec.31
No- Date Supplier Recipient If URD> 50,000 Name Name Name Address Address Address GSTN GSTN Address of delivery State Code Place of Supply Address of delivery if other than POS Description HSN Qty Total Value Total taxable Value Rate of Tax CGST SGST IGST UT Cess Amount of Tax XX XX If tax payable on reverse charge Sd/-

45. Bill of Supply
No- Date Supplier Recipient If URD Name Name Name Address Address Address GSTN GSTN Description HSN Total Value Sd/-

46. Receipt Voucher
No- Date Supplier Recipient Name Name Address Address GSTN GSTN Place of Supply Description Amount Rate of Tax Amount of Adv of TAx Whether tax payable on RCM Sd/-

47. Credit/ Debit Note
No- Nature of Document Date S.No of corresponding tax invoice, BOS Supplier Recipient URD Name Name Name Address Address Address GSTN GSTN Address of delivery Value Rate of Tax Amount Sd/-

48. Manner of Issue of Tax Invoice
In case of Goods Original for recipient Duplicate for Transporter Triplicate for Supplier In Case of Services Duplicate for Supplier * The serial no of invoices issued during tax period shall be furnished in GSTR 1

49. Manner of Issue of Tax Invoice
Goods removed for
Supply of Liquid gas
Job work
For reasons other than supply
Such supplies as notified
Consignor may issue delivery challan at time of removal
Date, No
Consinger- Name, Add, GSTN
Consignee – Name Add, GSTN
HSN code, description , qty, taxable value,
tax rate, tax amt if supply is to consignee
Place of Supply
Sd/-