Registration procedures under proposed GST Rules

1. Registration under Model GST Act has been covered under Chapter-VI
.
Relevant provisions relating to registration are featuring in Section 19
to 22.
Sec.19 : Registration
Sec.19A: Special provisions relating to casual taxable person and non-
resident taxable person
Sec.20 Amendment of Registration
Sec.21: Cancellation of Registration
Sec.22: Revocation of cancellation of registration
Registration procedures under Goods
and ServiceTax Registration Rules,20---
- In the pursuit of understanding the Proposed
Registration Procedure- A tiny step By Ram Sunder
Singh, Bhilai, Durg (C.G.) , India

2. Rule 1:Application for Registration
1) Make declaration of PAN, Mobile No. and E-mail ID
in Part A of FORM GST REG-01 at site
2) Verification of PAN No. from data base of CBDT
and Mobile No. & Email –ID( by sending OneTime
Password(OTP)
3) After verification- Application Ref.No.(ARN)
generated and communicated to Applicant on
Mobile/ E-mail ID.
4) Using the ARN , Apply electronically in Part-B of
FORM GST REG-01 along with #documents at
Common Portal/through Facilitation Centre
5) On Receipt of Application- Acknowledgement issued
to applicant in FORM GST REG-02
6) TEMPORARY Identification No. to CasualTrader
7) Advance Deposit of estimated tax liability by
CasualTrader u/s 19A

3. Rule 2:Verification of Application
1) Submit application with documents to the
Jurisdictional Officer.
2) Officer will grant of registration within three
common working days to Applicant, if
Application found in order.
3) If any deficiency, Officer Will intimate
Applicant in FORM GST REG-03.
4) Within 7 days ,Applicant shall submit
#Clarification, information in FORM GST
REG-04.
5) #Clarification includes modification and
correction of information other than PAN /
Mobile// E-mail ID declared in FORM GST
REG-01

4. Rule 2:Verification of Application
7) Clarification sought/furnished by Applicant to either of the
Central or State Officer should be exchanged among them or
To me , better it is to submit the Clarification if made to CGST
Officer then also to SGST Officer,
8) After satisfaction,Approval of Grant of Registration by
Officer within 7 working days from the date of receipt of
clarification.
9) If not satisfied, Reject Application and inform to
Applicant in FORM GST REG-05
10) If Officer fails to take any action with stipulated period ie.
3/7 days from receipt of application/clarification- Application
deemed to be approved.

5. Rule 3:Issue of registration certificate
1) After approval of application, Certificate issued to
Applicant in FORM GST REG-06 (for PPB-Principal Place of
Business ) and every additional place of business.
2) Registration shall be effective from DATE of which person
liable becomes liable to take registration. This sub-rule
talks about registration, if applied, not effective
before the date of introduction of GST Laws.
3) Where application for registration has been submitted by
the applicant after 30 days from the date of his becoming
liable to registration, effective date of registration shall be
the date of grant of registration under sub-rule (1),(4) or
(6) of rule 2.

6. Rule 4: Separate Registrations for multiple
business verticals within a State
--------Shall be Granted subject to the following conditions:
1) Such person has > 1 business vertical as defined u/s 2(18) of the
Act;
2) If anyone paying tax @ normal rate – No registration for
composition scheme.
3) If any business vertical becomes ineligible to pay tax u/s 8 ,
all other business verticals of the said person shall become
ineligible to pay tax u/s 8.
4) Separately registered vertical of such person shall issue Tax
invoice and pay tax.
5) Separate Application in FORM GST REG- 01 may be filed
separately for each verticals.
6) The provisions of rule 1 and rule 2 relating to verification and grant of
registration shall mutatis mutandis apply to an application made under
this rule.

7. Rule 5 : Grant of Registration to persons
required to deduct tax at source or
collect tax at source
1) Authorities /department/ person mandated by
C.G./S.G. (U/s 37) and Electronic Commerce
Operator(u/s 43C) shall submit application in
FORM GST REG-07 through Common Portal .
2) Grant of Registration in FORM GST REG-06
after verification.
3) If not liable to deduct tax under stated
provisions , Cancel Registration in FORM GST
REG-08

8. Rule 6: Assignment of unique identity
number to certain special entities
Who are Special
entities?
• Under Sec.19(6) of Model GST Law, Specialized agency (ie.,
Special entities ) are:
• UNO;
• Multi-lateral Financial Institutions/ Organization under
UN(Privileges and Immunities) Act,1947;
• Consulate/ Embassy

9. Rule 6:Assignment of unique identity
number to certain special entities
1) Stated special agency/ entities to make
application in FORM GST REG-09 at Common
Portal or through Facilitations Centre;
2) Submit the Application to Jurisdictional Officer ;
3) Officer will grant CERTIFICATE in FORM GST
REG-06 within 3 working days;

10. Rule7 :Display of registration certificate and
GSTIN in name board
 Frame the Certificate of Registration
and GSTIN;
 Display Certificate of Registration and
GSTIN either at entry / prominent place
of business.

11. Rule 8 :Grant of registration to non-resident
taxable person (NRITaxable Person)
 Submit Application atleast 5 days prior to
commencement of Business in FORM GST REG-10.
 Issue of TEMPORARY Identification No.for #Advance
deposit of estimatedTax liability No. u/s 19A of Model GST
Law and Acknowledgement (in FORM GST REG-02) under
Rule 1(5) of Registration Rules.
 Verification and Grant of Registration made under as above
under Rule 1 and Rule 2 will apply .

12. Rule 9 Amendment to Registration
1. If change in information furnished in the Application FORM GST REG-01/07/09,
submit FORM GST REG-11 at the GST Site.
2. Information have been categorized under 3 thread:
(a) Change in Name of Business or PPB or Director , Karta, CEO , ------etc.---Proper
Officer will approve after verification.
(b) Other than in preceding sub-para , Certificate is automatically amended by
submission Amendment Application---REG-11 ;
© E-mail, Mobile No. Address of Authorized Person- Verification required.
3. If PAN No. Changes- TAKE FRESH REGISTRATION;
4. If Officer has reason to believe that there is deficiency in information stated in
above 2(a) i.e, Name of business-----, Shall issue Notice in FORM GST REG-03
and Taxable person to reply in FORM GST REG-04 within 7 days of receipt of
notice;
5. IF Notice issued under SGST, not to be issued under CGST or vice versa.
6. If Officer fails to take any action within 15 working days of submission of
Application / 7 days of Clarification in REG_04, Certificate is deemed to be
amended.

13. 10. Suo moto registration
 Who will make suo moto Registration? –
◦ GST Officer , if s/he finds that taxable person not
registered, however liable to take registration
◦ It will be allotted onTEMPORARY basis in FORM GST
REG-13
 Temporary Registration Holder shall apply under Rule 1
within thirty days from the date of the grant of such Temp.
registration .
 In case of Appeal filed against TEMP Registration – 30days
will be counted from the date of Adjudication Order
UPHOLDING the Status of Registration Liability .
 provisions of rule 2 and rule 3 relating to verification and
issue of certificate of registration

14. Rule 11.Application for
cancellation of registration
 Apply in FORM GST REG-14 at
Common Portal alongwith
documents & details of closing stock
and liability .
 If RegisteredVoluntarily , Registration
cant not cancelled for period of 1Year
 Filing of Final Return ;

15. Rule 12: Cancellation of
registration
 If GST Officer has reason to believe , may issue SCN in
FROM GST REG-15 –Why registration should be
cancelled?
 However, if Officer satisfies –issue of order in FORM
GST REG-16 within 30 days of receipt of Application for
cancellation./ reply of SCN directing him to pay arrears
/ interest/ penalty , if any.
 SCN may be issued to Legal Heir of deceased
proprietor.

16. Rule 13-Revocation of cancellation
of Registration
 If registration cancelled by GST Officer,Apply for
REVOCATION of Order in FORM GST REG-17 within
30 days of such receipt of cancellation order.
 If cancellation for failure to furnish return , 1st File
Return and pay due tax / interest /penalty if any
applicable .
 On satisfaction , Revocation shall be made by GST
Officer in FORM GST REG-18 within 30 days of receipt
of application and communicate to applicant.
 If Officer has reason to believe to reject Revocation
Application, it shall be made in FORM GST REG-05 and
communicate applicant;

17. Rule 13-Revocation of cancellation
of Registration
 Officer may ask additional information in FORM
GST REG-03 and applicant shall furnish
information in FORM GST REG-04;
 On receipt of Form GST REG-04, the Officer
may proceed to dispose of the Application
within 30 days .
 Applicant should be given opportunity for
representing the case by issue of notice in
FORM GST REG-19, if required in case of
rejection.

18. Rule 14 Migration of Person
registered under earlier Laws
 This rule applicable to person already registered under
Central Excise, serviceTax,Vat etc.
 They will be allotted Provisional certificate in FORM
GST REG-21 available on common portal , valid for six
months;
 Such person shall apply in FORM GST REG-20
 If information filled in –REG-20 found correct , Officer
will certificate of Registration in FORM GST REG_06.
 If Not found correct, cancel the Provisional
Registration by issue of Order in FORM GST REG-22,
however, SCN should be issued in FORM GST REG-23
for giving opportunity to reply to such person.

19. Rule 14 Migration of Person
registered under earlier Laws
 If a person is registered under earlier
Laws but not liable for registration under
GST Laws, may make an application for
Cancellation in FORM GST REG-24 and
Officer , after conducting enquiry shall
cancel the registration.

20. Rule 15- Method of Authentication
 All application even reply to SCN, appeals
or any other document shall be filed
electronically on the Common Portal
WITH DIGITAL Signature.
 Each Return / document shall be signed
by different persons/ authorized signatory
of the commercial concern.

21. Rule 16- Extension in period of
operation by casual taxable person /
Non-residentTaxable person
 Apply in FORM GST REG-25 ebfore end
of the validity of already granted
registration.
 Application will be acknowledged only
on payment of Advance estimatedTax
liability u/s 19A(2) of GST Law

22. Rule 17: PhysicalVerification of
Premises in certain cases
 Prerogative power of Officer.
 If opted for such verification, to upload
Verification Report along with other
documents, including photographs, in
Form GST REG-26.

23. Advice and Self-Declaration
I have tried to prepare this slide based on
the GST Registration Rules , there-fore,
please also read relevant provisions under
Model GST Laws.
Views expressed are strictly personal.
-Ram Sunder Singh
Bhilai, Dist-Durg (C.G.) India