1. Registration under GST Law
CA Jugal Narendra Gala

2. Credits and Acknowledgements
Harish Kumar R

3. Legends used in the Presentation
APoB Additional Place of Business
CBDT Central Board of Direct Taxes
CGST Central Goods and Services Tax
CTP Casual Taxable Person
ECO Electronic Commerce Operator
FY Financial Year
GST Goods and Services Tax
IGST Integrated Goods and Services Tax
PPoB Principal Place of Business
RCM Reverse Charge Mechanism
SGST State Goods and Services Tax
TRN Temporary Reference Number
UT Union Territory
UTGST Union Territory Goods and Service Tax

4. Presentation Schema
Introduction Taxable Person
Persons Liable
for Registration
Aggregate
Turnover
Place of
Business and
Taxable Supply
Transfer of
business
Compulsory
Registration in
Certain Cases
Persons Not
Liable for
Registration
Procedure for
Registration
Issuance of
Registration
Certificate
Effective Date
of Registration
Amendment of
Registration
Deemed
Registration
Revocation of
Cancellation
Form GST
REG-01
Accepted
Proofs

5. Introduction
5
Under GST law registration is PAN based, from which it is inferred that once a supplier is liable to register, he has to
obtain registration in each of the States/UTs in which he operates under the same PAN
Supplier is required to obtain State-wise registration
Registration legally authorizes supplier to collect taxes from customers and authorize the supplier to claim input on
taxes paid on purchase
Without registration, a person can neither collect tax from customers nor claim any credit of tax paid
Registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the
economy
-Provisions relating to registration are covered under Chapter VI - Registration [Sec 22 to 30] of
the CGST Act and Chapter III – Registration [Rules 8 to 26] of the CGST Rules
-State GST laws prescribe identical provisions in relation to Registration.

6. Taxable Person – Sec 2(107)
6
Tax on supplies of goods or services is to be paid by taxable person
Taxable person means a person who is registered or liable to be registered
under the Act
Inference
Unregistered person who is liable to be registered is a taxable person
A person not liable to be registered, but has taken voluntary registration
and got himself registered is also a taxable person

7. Persons Liable for Registration – Sec 22

8. Persons Liable for Registration
8
Threshold limit of registration
Every supplier of goods or services or both is
required to obtain registration in the State or UT
from where he makes the taxable supply if his
aggregate turnover exceeds
-Rs. 20 lakhs or
-Rs. 10 lakhs, if the person is carrying out
business in Special Category States of
Mizoram, Tripura, Manipur and Nagaland
However, as per Notification No. 10/2019 CT dated 07.03.2019 exempts any person who is
engaged in exclusive supply of goods and whose aggregate turnover from the FY 19-20
does not exceed Rs. 40 lakh, from registration requirement

9. Aggregate Turnover
9
Turnover in common parlance is the total volume of business
-Taxable supplies
-Exempt supplies
-Exports
-Inter-state
supplies
-CGST
-SGST
-UTGST
-IGST
-Compensation cess
-Value of inward
supplies which tax is
payable under RCM
Aggregate Turnover
Aggregate turnover as per
Sec 2(6) of CGST Act

10. Analysis of Aggregate Turnover
10
Aggregate turnover to exclude inward supplies on which tax is payable under reverse charge
Aggregate turnover excludes the element of CGST, SGST, UTGST, and IGST and compensation cess
Aggregate turnover to include total turnover of all branches under same PAN
Value of exported goods/services, exempted goods/services, inter-State supplies between distinct
persons having same PAN, to be included in aggregate turnover
Aggregate turnover to include all supplies made by the taxable person, whether on his own account or made
on behalf of all his principals
Value of goods, after completion of job work, supplied directly from the premises of the registered job worker
not to be included in its aggregate turnover in the turnover of registered job worker

11. Place of business and Taxable Supply
11
A person is required to obtain registration with respect to his each place of business in
India from where a taxable supply has taken place
Transfer of Business
-Where a business is transferred,
-whether on account of succession/ any other reason including change in the ownership of
business due to death of the sole proprietor,
-to another person as a going concern, the transferee/ successor, is to be registered with effect from
the date of such transfer/succession
-Where the business is transferred,
-pursuant to sanction of a scheme/ arrangement for amalgamation/ de-merger of two or more companies,
-pursuant to an order of a High Court/Tribunal,
-the transferee is to be registered with effect from the date on which the Registrar of Companies
issues a certificate of incorporation giving effect to such order

12. 12
The category of persons requiring compulsory registration under GST are:
Persons making any inter-State taxable supply
However, threshold limit of Rs. 20 lakh (Rs. 10 lakh in case of Special Category
States of Mizoram, Tripura, Manipur and Nagaland) is available in case of inter-state
supply of taxable services and of notified handicraft goods
Casual taxable persons (CTP) (who occasionally undertake supply transactions) making taxable supply
However, threshold limit of Rs. 20 lakh (Rs. 10 lakh in case of Special Category
States of Mizoram, Tripura, Manipur and Nagaland) is available in case of inter-
state supply of notified handicraft goods
Compulsory Registration in Certain Cases -
Sec 24

13. 13
Persons who are required to pay tax under reverse charge
Non-resident taxable persons making taxable supply
Every Electronic Commerce Operator (ECO) who is
required to collect tax at source
Persons who make taxable supply of goods or services or both on
behalf of other taxable persons whether as an agent or otherwise
Every person supplying online information and data
base access or retrieval (OIDAR) services
Persons who are required to pay tax under reverse charge (tax to be paid by recipient of service)
Compulsory Registration – Contd.
There are certain cases wherein a supplier is mandatorily required to
obtain registration irrespective of his aggregate turnover

14. Persons Not Liable for Registration – Sec 23
14
Person engaged exclusively in the business of supplying goods and /or services not liable to tax/wholly
exempt from tax
An agriculturist, to the extent of supply of produce out of cultivation of land
Specified category of persons notified by the Government exempted from obtaining registration
Persons making only reverse charge supplies
Persons making inter-State supplies of taxable services up to Rs. 20 lakh
Persons making inter-State taxable supplies of notified handicraft goods up to
Rs. 20 lakhs
CTPs making inter-State taxable supplies of notified handicraft goods up to Rs.
20 lakh
Following category of persons have been notified as being
exempted from obtaining registration under GST law

15. Procedure for Registration

16. Procedure for Registration – Sec 25
16
Particulars Where When
Person who is liable to be
registered
In every such State/UT in which he is so
liable
Within 30 days from the date on which
he becomes liable to registration
A CTP or Non-resident taxable
person
At least 5 days prior to
commencement of business
Every dealer who makes a
supply from territorial waters of
India
In the coastal State/ UT where the nearest
point of the appropriate base line is located
Within 30 days from the date on which
he becomes liable to registration
Where and by when to apply for registration?
State-wise registration Registration needs to be taken State-wise
An entity with different branches can obtain single registration and
declare one place as Principal place of business (PPoB) and other
branches as Additional place of business (APoB)
However, separate registration for each place of business can be obtained provided
tax on goods/services/both made to another registered place of business, of such
person is paid
To obtain separate registration for a place of business shall submit a separate
application in Form GST REG 01

17. Voluntary Registration
17
A person who is not liable to be registered under the Act may
get himself registered voluntarily
However, once a person obtains voluntary registration, he has to
collect and pay tax even though his aggregate turnover does not
exceed the threshold limit
Requirement of PAN
PAN is mandatory to be eligible for grant of registration
Issuance of Registration Certificate
Where the application for grant of registration in Form REG-01 has been
approved, a certificate of registration in Form REG-06 is made available in
GST Portal within 3 days after the grant of registration
-GSTIN has to be displayed on the name board exhibited at the entry of the premises
-Every registered person shall display the registration certificate in a prominent
location of the premises
www.gst.gov.in is the official GST Portal on which all GST related activities are
undertaken

18. GSTIN Format
18
State Code PAN Entity
Code
Check sum
character
The GSTIN communicated to the applicant will be as per the format:
Effective Date of Registration
Where an applicant submits application for
registration
Effective date of registration is
Within 30 days from the date he becomes
liable to registration
The date on which he becomes liable to
registration
After 30 days from the date he becomes liable
to registration
Date of grant of registration

19. Deemed Registration – Sec 26
19
Registration under GST is not tax specific, meaning single registration
for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses
Amendment of Registration – Sec 28
A registered person may need to make some changes/amendments in the registration
application and such change be related to core fields or non-core fields
Core fields are name of the business, PAN, stakeholders particulars, PPoB (other than
change in State) or APoB (other than change in State)
Non-core fields- All fields other core fields than like name of day to day functionaries,
e-mail Ids, Mobile numbers
In case of core information, taxable person will apply for amendment within 15 days
of the event necessitating the change. The proper officer will approve the
amendment within next 15 days

20. Cancellation or Suspension of Registration – Sec 29
20
Circumstances where registration is liable to be cancelled
Business discontinued
Transferred fully for any reason including death
of the proprietor
Amalgamated with other legal entity
Change in the constitution of the business

21. Suo Moto Cancellation by Officer
21
Contraventions which make a registered person liable to cancellation of registration
The registered person:
-does not conduct any business from the declared place of business, or
-issues invoice/bill without supply of goods/services in violation of the provisions of the Act, or
the rules made thereunder
Circumstances when the proper officer can cancel registration on his own
Circumstances when the registered persons has not filed returns for continuous period of 6 months (3
consecutive quarters in case of a person who opted for composition levy)
The composition levy is an alternative method of levy of tax designed for small taxpayers whose
turnover is up to Rs. 75 lakhs (without claiming input tax credit)
Voluntarily registered person has not commenced the business within 6 months from the date of
registration
Registration was obtained by means of fraud, willful misstatement or suppression of facts
Composition levy

22. 22
Suspension of Registration
Once a registered person has applied for cancellation of registration or the proper officer seeks
to cancel his registration, the proper officer may suspend his registration during pendency of
the proceedings relating to cancellation of registration filed
Period and manner of suspension of registration
Where registered person has applied for cancellation of registration
The registration shall be deemed to be suspended from:
The date of submission of the application or
The date from which the cancellation is sought, whichever is later
Where cancellation of the registration has been initiated by the Department on its own motion
Suspend the registration of such person with effect from a date to be
determined by the department

23. Revocation of Cancellation of Registration – Sec 30
23
-Registration of a person is cancelled suo-motu by the proper officer,
-such registered person may apply for revocation of the cancellation to such
proper officer,
-within 30 days from the date of service of the order of cancellation of
registration
If the proper officer is satisfied that,
- there are sufficient grounds for revocation of cancellation,
- he may revoke the cancellation of registration,
- by an order within 30 days of receipt of application and communicate
the same to applicant
The proper officer shall dispose the application (accept/reject the
same) within 30 days of receipt of clarification

24. Form GST REG-01
24
Form GST REG-01Application form in On GST Portal
PAN, mobile number
and e-mail address
PAN validated online by GST Portal and Mobile number
and email verified through one time password sent to it
Temporary Reference Number (TRN) is generated and communicated to the
applicant on the validated mobile number and e-mail address
Using TRN, applicant shall electronically submit application form, along with
specified documents at the Common Portal
Application shall be forwarded to the Proper Officer
Proof of Constitution of Business Photo of Stakeholder
Photo of the Authorised Signatory
Proof of Appointment of Authorised Signatory Proof of Principal Place of business
Rent/ Lease AgreementNo Objection Certificate
Documents to be submitted

25. Contd.
25
Proper Officer examines the application and accompanying documents
If proper officer satisfied
with documents submitted?
Proper Officer issues notice electronically, within 3 working days from application
date thereby seeking clarification, information or documents from the applicant
If applicant has furnished the clarification,
information or documents within 7 working days
from receipt of notice?
If proper officer is satisfied with it?
Proper officer will grant
registration certificate in
Form GST REG-06
Proper officer will reject the
application for reasons to
be recorded in writing
Yes
No
within 3
working days
from the date
of submission
Yes
No
No
Yes
within 7 working
days from the date
of information/
clarification/
documents

26. Accepted Proofs
26
Particulars Company Partnership Firm LLP Proprietorship
Proof of Constitution of
Business
Certificate of
Incorporation Partnership deed
Certificate of
Incorporation NA
Photo of Stakeholder Photo of Promoter Photo of Promoter Photo of Promoter Photo of Promoter
Proof of Appointment of
Authorised Signatory
Letter of Authorisation/
Board Resolution
Letter of Authorisation/
Board Resolution
Letter of Authorisation/
Board Resolution Letter of Authorisation
Proof of Principal Place
of business
Electricity Bill/
Legal ownership
document/ Municipal
Khata Copy/ Property
Tax Receipt/ Rent /
Lease agreement
Electricity Bill/ Legal
ownership document/
Municipal Khata Copy/
Property Tax Receipt/
Rent / Lease agreement
Electricity Bill/ Legal
ownership document/
Municipal Khata Copy/
Property Tax Receipt/
Rent / Lease agreement
Electricity Bill/ Legal
ownership document/
Municipal Khata Copy/
Property Tax Receipt/
Rent / Lease agreement
List of documents required to be submitted

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