1. ACAE CA Study Circle – EIRC Workshop on GST Registration CA Tarun Kr
ACAE CA Study Circle – EIRC Workshop on GST Registration CA Tarun Kr. Gupta May 6, 2017 Kolkata

2. Contents New Registration Documents required for registration
Approval Process
Transition of existing Assessee
Process of migration from State VAT/Excise/ S Tax
Amendment of registration
Registration of compounding dealers
Cancellation of registration
Revocation of cancellation of registration

3. Basics of registration
Registration required in all States from where supplies are made
Registration to be obtained within 30 days from the date of becoming liable to be registered
Threshold of aggregate turnover for registration is Rs.20 lacs (Rs.10 lacs in North Eastern States including Sikkim)
A person having multiple business verticals in a State may obtain a separate registration for each business vertical
Person under GST includes Proprietorship, Partnership Firm, HUF, LLP , Company and Society
There is also a mechanism for voluntary registration
All registrations are Income Tax PAN based

4. Where a person, liable for registration, fails to obtain registration, the proper officer may, proceed to register such person in the prescribed manner
The agency of United Nations Organization shall obtain a Unique Identity Number(UIN)
Transporters and Warehouses to be enrolled under GST
The proper officer shall not reject the application without giving a notice to show cause and reasonable opportunity of being heard
A certificate of registration shall be issued with effective date
The Central or a State Government may specify the category of persons who may be exempted from obtaining registration under this Act

5. The following categories of persons shall be required to be registered mandatorily under this Act:
Person involved in inter-state supplies
Casual taxable person,
Persons liable to pay taxes under reverse charge mechanism
Electronic commerce operator, aggregator who supplies services under his brand name or his trade name.
Non- resident person,
Persons who deduct tax
Person who supply goods/services on behalf of other registered taxable person whether as agent or otherwise.
Input service distributor
Persons liable to collect taxes under e commerce operations
Every e commerce operator
Every person supplying online information
Such other person

6. GST Common Portal through the Facilitation Center
New registration
Procedure for mandatory and voluntary registration is same.
New applicant can apply for registration:
Multiple applications can be filed at one go where a taxable person seeks registration in more than one State or for more than one business
GST Common Portal through the Facilitation Center
GST Common Portal directly
Online filing of Form GST-1 with appropriate registration fee.
Temporary GST registration number will be generated.

7. Documents required - Registration
Private Company:
Certificate of Incorporation Memorandum of Association
Articles of Association PAN of the Company
List of Directors Board Resolution
ID Proof of Directors Address Proof of Directors
Bank Accounts
Limited Liability Partnership:
Certificate of Incorporation LLP Agreement
PAN of the LLP List of Partners
ID Proof of Partners Address Proof of Partners
Proprietorship
PAN of the Proprietor Bank Accounts
Address Proof of Proprietor

8. Documents required - Registration
Partnership Deed in case of Partnership Firm
Registration Certificate in case of other businesses like Society, Trust etc. which are not captured in PAN
ADDRESS PROOF
Own premises – Latest Tax Paid Receipt or, Municipal Khata copy or, Electricity Bill copy
Rented or Leased premises - valid Rent / Lease Agreement or Latest Tax Paid Receipt or Municipal Khata copy or Electricity Bill copy
Premises obtained from others - Consent Letter with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy Customer ID or account ID of the owner of the property in the record of electricity providing company

9. Documents required - registration
PHOTO ID POOF
Proprietary Concern – Proprietor
Partnership Firm / LLP – Managing/ Authorized Partners
HUF – Karta
Company – Managing Director or the Authorised Person
Trust – Managing Trustee
Association of Person or Body of Individual –Members of Managing Committee
Local Body – CEO or his equivalent
Statutory Body – CEO or his equivalent
Others – Person in Charge

10. APPROVAL PROCESS Online application to authority
Online verification of PAN,ADHAAR CARD etc.
Online application to authority
3 working days for approval or deemed approval after 3 days
Online grant of registration
Communicated Log-in ID and Password to taxpayer
Downloadable Registration Certificate
Communication of reason for refusal of registration

11. Transition of existing assesses
Every person registered under the earlier laws shall be issued a certificate of registration on a provisional basis.
The certificate of registration issued shall be valid for a period of six months from the date of its issue.
Every person to whom a certificate of registration has been issued shall furnish such information.
On furnishing of such information, the certificate of registration issued shall be granted on a final basis by the Central/State Government.
The certificate of registration issued to a person may be cancelled if such person fails to furnish, within the time,
The certificate issued shall be deemed to have not been issued if the said registration is cancelled by such person that he was not liable to registration

12. Process of migration from State VAT/Excise/ Service Tax
TAXPAYER WILL FILL UP REMAINING INFORMATION ON GST PORTAL
STATE AUTHORITIES WILL COMMUNICATE ID AND PASSWORD TO THE TAXPAYERS.
GSTIN WILL BE GENERATED BY NSDL PROVIDED PAN IS VALIDATED

13. Amendment of registration
Every registered taxable person shall inform any changes in the information.
The proper officer may, on the basis of information furnished by him, approve or reject amendments in the registration particulars.
The proper officer shall give a notice to show cause and a reasonable opportunity of being heard before rejecting the request for amendment.
Any rejection or approval of amendments under the CGST Act/SGST Act shall be deemed to be a rejection or approval of amendments under the SGST Act/CGST Act.

14. REGISTRATION OF COMPOUNDING DEALERS
Dealers below the compounding ceiling is given an option to avail the compounding scheme.
Those who are registered under compounding scheme may pay tax at compounding rate without entering the credit chain.
Such person has to register himself separately as a compounding dealers and the GST portal flags him as a compounding dealer.
When the dealer opts out of the scheme, due to crossing of turnover limit, the flag indicating compound levy is removed.
The switched dealer may continue with the same registration number

15. Surrender/Cancellation of registration
The proper officer may cancel the registration, either on his own motion or on an application, having regard to the circumstances where, -
(a) the business has been discontinued or transferred for any reason including death of the proprietor, amalgamated or demerged.
(b) there is any change in the constitution of the business; or
(c) the taxable person, other than the person registered under sub- section (3) of section 25, is no longer liable to be registered under Section 22 or 24
Where any registration has been obtained by means of fraud, willful misstatement or suppression of facts, the Proper Officer can cancel the registration with retrospective effect

16. The proper officer may , cancel the registration of taxable person from such date, as he may deem fit, where, -
(a) the registered taxable person has contravened such provisions of the Act or the rules or
(b) a person paying tax under section 8 has not furnished returns for three consecutive tax periods; or
(c) any taxable 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, has not commenced business within six months from the date of registration.

17. The proper officer shall not cancel the registration without giving a notice to show cause and a reasonable opportunity of being heard.
The cancellation of registration shall not affect the liability of the taxable person to pay tax and other dues under the Act.
The cancellation of registration under the CGST Act/SGST Act shall be deemed to be a cancellation of registration under the SGST Act/CGST Act.
Every registered taxable person whose registration is cancelled shall pay an amount, 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 on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher.

18. Revocation of cancellation of registration
Any registered taxable person, whose registration is cancelled may apply to such officer for revocation of cancellation of the registration within thirty days from the date of service of the cancellation order.
The proper officer may, by way of an order, either revoke cancellation of the registration or reject the application for revocation for good and sufficient reasons.
The proper officer shall not reject the application for revocation of cancellation of registration without giving a notice to show cause and a reasonable opportunity of being heard.
Revocation of cancellation of registration under the CGST Act / SGST Act shall be deemed to be a revocation of cancellation of registration under the SGST Act / CGST Act

19. FAQs
I have still not migrated to GST with my Provisional ID; what should I do?
I have done migration, but could not sign; what should I do?
I have not linked my Service Tax Registration no. during migration done for VAT; what should I do?
I have filled only 1 HSN code and 1 for service; what should I do?
Is my migration process over?

20. FAQs
I want to register more premises during migration in other State; can I do so?
I am a transporter, do I have to register?
I had got new service tax registration in Feb/ Mar 2017; when can I migrate?
I do now want to migrate to GST; is this possible?
I did not migrate within April 30, 2017; now how do I migrate?

21. Thank you