The document discusses the provisions related to registration under the GST law. It explains that registration is compulsory for taxable persons if their aggregate turnover exceeds the prescribed threshold and gives certain categories of persons who are required to register irrespective of the threshold. It provides details about the procedure for obtaining regular registration including filing of application forms, verification process, and issuance of registration certificate. It also summarizes key aspects related to amendment, cancellation, and revocation of registration.

1. Registration
GST

2. Registration
Provisions

3. Registration purpose
To give a unique identification to every
taxable person
Link all GST related transactions of every
person
Enable proper accounting of taxes paid on
input goods and services
Enable passing of tax credit on supply of
goods and services
Ease in compliance verification

4. Provisions of GST law
Chapter VI of CGST Act
 Section 22: Persons Liable for registration
 Section 23: Persons not liable for registration
 Section 24: Compulsory registration
 Section 25: Procedure
 Section 26: Deemed Registration
 Section 27 – Special provisions relating to casual
taxable person and non-resident taxable person
 Section 28 – Amendment of registration
 Section 29 – Cancellation of registration
 Section 30 – Revocation of cancellation of
registration
Registration Rules

5. Registration
Registration
Not liable
Exclusive Non-taxable supply
OR Exempt Supplies
An agriculturist, subject to
conditions
Exclusive dealing in supplies on
which tax to be paid under RCM
by recipient
Compulsory
Liable
W/o Threshold
Based on threshold
Voluntary

6. Persons w/o threshold limit
Making Inter-State
TAXABLE supply
Casual taxable
persons
Who are required to pay
tax under reverse charge
Non-Resident taxable
persons making taxable
supply
Tax deductors u/s 51 whether
or not separately registered
under the Act.
Agents who supply on
behalf of Principal

7. Persons w/o threshold limit
Persons who are
required to pay tax
under 9(5)
i.e. Service Aggregators E.g., Ola / Uber
Input Services
Distributor, whether
or not separately
registered under the
Act.
Persons who supplies
through e-commerce
operators
(other then supplies specified under
section 9(5)
E-commerce
Operator

8. Persons w/o threshold limit
Every person supplying Online Information and
Database Access or Retrieval Services from a
place outside India to a person in India, other
than a registered taxable person.
Such other class of persons as may be notified
by the central government or state
government on the recommendation of
Council.

9. Threshold limits
Aggregate turnover exceeds
Type of state Threshold
States covered in Article 279A (4) (g)
Arunachal Pradesh, Assam, Jammu and
Kashmir, Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim, Tripura, Himachal
Pradesh and Uttarakhand;
Rs. 10 lacs
Other states Rs. 20 lacs

10. Section 2(6) : Aggregate Turnover
Aggregate
Turnover
Taxable supplies
Except Inward
Supplies on which
tax has been paid
under reverse
charge
(Intra state)
Exempt
Supplies
Export
supplies
Inter
state
supplies
excludes: All kinds of taxes under GST
To be computed on all India basis for person(s) having same PAN

11. Aggregate: Section 22(1)
Explanations to section 22:
i. The aggregate turnover shall include all supplies
made by the taxable person, whether on his own
account or made on behalf of all his principals - For
Agents
ii. The supply of goods, after completion of job-work,
by a registered job worker shall be treated as the
supply of goods by the “principal” referred to in
section 143, and the value of such goods shall not
be included in the aggregate turnover of the
registered job worker - For job workers

12. When and where?
In simple words:
Registration is compulsory required to be obtained
➢for every state
➢from where
➢the supplier
➢is making the taxable supply; and
➢Aggregate turnover exceeds specified limit (All India
Basis) (10 lacs / 20 lacs)
➢Unless threshold limit is not applicable

13. Few case studies

14. Case study 1
Aggregate turnover: 5+2+5+1 = 13
State Taxable Supply Exempt Supplies Sale of Immovable
Properties
Intra
State
Inter
State
Intra
State
Inter
State
Intra State Inter
State
Punjab 5 2
Delhi 40 30
Haryana 5 1
Registration required: Yes
States where required: Only Punjab, since Delhi &
Haryana are not making any taxable supply
Reason: Person doing inter state taxable supply
Threshold u/s 22(1): 20

15. Case study 2
Aggregate turnover: 12+0+5+1 = 18*
State Consulting
services
Sale of Petroleum
Products
Sale of securities
Intra
State
Inter
State
Intra
State
Inter
State
Intra State Inter
State
Punjab 12 0
HP 40 30
Haryana 5 1
Registration required: No
States where required: NIL
Reason: Persons neither doing inter state taxable
supply nor exceeded threshold limit
Threshold u/s 22(1): 20
*Sale of securities is neither goods nor services, and hence not covered by supply definition.

16. Case study 3
Aggregate turnover: 12+1+5 = 18*
State Consulting
services
Sale of Petroleum
Products
Sale of securities
Intra
State
Inter
State
Intra
State
Inter
State
Intra State Inter State
Punjab 12 40
HP 1 30
Haryana 5
Threshold u/s 22(1): 10 (since also making taxable supply from special
category state)*
Registration required: Yes
States where required: Punjab and HP only. Haryana not doing any
taxable supplies
Reason: Person making taxable supply and threshold breached
* There is an alternate school of thought as well which says that threshold limit shall remain Rs. 20 lacs for
non special category state, even though person is also making supply from special category state.

17. Voluntary
Registration

18. Voluntary registration - 25(3)
A person
not liable to
register
under GST
May get
himself
registered
voluntarily
Post that all
provisions
as are
applicable
to RTP shall
apply.

19. Suo-moto
Registration
u/s 25(8) read with rule 9

20. Suo moto registration
Pursuant to
survey,
inquiry,
inspection,
search etc.
If PO finds
that a person
though liable
but has not
obtained
registration
May register
such person
on
temporary
basis in REG-
12

21. Suo moto registration
Such person
to apply for
regular
registration
within 30 days
of temporary
registration
Such person
may also file
an appeal
against suo-
moto
registration
If PO order is
upheld in
appeal,
person to
apply within
30 days of
appeal order

22. Suo moto registration
GTIN assigned shall be
effective from the date of
first order of PO

23. Distinct Persons

24. Display of GSTIN
on the name board

25. Display of RC and TIN
At principal place of business and
every other place(s) of business,
within state if any:
- RC to be displayed prominently
• GSTIN to be displayed on the name
board exhibited at the entry

26. Income Tax TAN
required for TDS
registration
if PAN not available

27. Multiple
registrations within
state

28. Multi registrations
A person having multiple
business verticals in a State
At his option, may obtain a
separate registration for each
business vertical

29. Business verticals – 2(18)
“Business Vertical” is a Distinguishable
component of Enterprise
Factors to identify business verticals:
a. Nature of Goods and Services
b. Nature of production process
c. Type of class of customers
d. Distribution methods
e. Regulatory environment including banking,
insurance of public utilities

30. Unique Identity
Number

31. UIN
Any specified agency of UNO
Multilateral Financial Institutions Organisation
under UN Act, 1947
Any Consulate or Embassy
May apply for grant of UIN
Purpose is to apply for refund of ITC

32. Procedure for
regular
registration

33. Regular registration
Within 30
days of liable
to register
Create online
ID using PAN,
Email and
Mobile
number
File
application in
REG-01
Online automatic
verification of
information captured
in form
Generation of
application
reference number
(ARN)
PO starts
verification
of
application
Within 3
days, PO may
ask for
clarifications,
information
etc. in reg-03
Close
objections
within 7 days
in reg-04
If not
satisfied
with reply,
application
is rejected
in reg-05
If satisfied with
reply or no
objection
found in first
place,
application is
accepted
Issuance
of RC
RG-06

34. Regular registration
• Proper officer may also undertake physical
verification, after grant of registration.
• Verification report to be uploaded within 15 days
of verification.
• If no action is take by PO within 3 days of
application, or within 7 days of filing of clarification
by applicant, Application for registration is
automatically deemed to be approved.
• Registration approved by either of SG / CG shall
be deemed to be approved by CG / SG.

35. Application Forms

36. Slide 36
Reg-1
Reg-7
Reg-9
Reg-10
Application for
registration
TDS or TCS
Non Resident Taxable
Person
OIDAR
Application Forms
Common Form
Special Category
form
Special Category
form
Special Category
form

37. Slide 37
Reg-13
Reg-14
Reg-16
Reg-21
Application for UIN
Application for
amendment
Application for
cancellation
Application for revocation
of cancellation
Application Forms
For all types

38. Slide 38
Migration
Reg-26
Reg-29
Migration Enrollment for
Existing taxpayers
Application for UIN
Application for
cancellation
Application for
cancellation of provisional
registration
Application Forms

39. Amendment

40. Amendment
Within 15 days
of change
If change in PAN –
to Apply afresh in
REG-01
Else apply for
change in
REG-14
Attach documents
related to
changes, if
applicable
If change is NOT related to
Legal Name, Principal Place of
Business, or Board / Trustee
etc., then change is automatic
Else PO to
verify
application
Within 15
working days,
PO may ask
for
clarifications,
information
etc. in reg-03
Close
objections
within 7 days
in reg-04
If not
satisfied with
reply,
application is
rejected in
reg-05
If satisfied with reply or no
objection found in first
place, application is
accepted
RC Stands
amended

41. Cancellation

42. File E-application in REG-16 along with relevant
documents and details of tax payment
Surrender – Sec. 29(1)
Include details of:
• Inputs held in stock
• Inputs contained in semi-finished or finished goods held in
stock
• Stock of capital goods held
Within 30 days of occurrence of event
warranting surrender of GSTIN
Lock in of 1 year for surrender of voluntary registration

43. He may also ask for additional info in REG-03,
against which RPT to file reply in REG-04
Surrender – Sec. 29(1)
On satisfaction, PO to issue cancellation order in
REG-19 within 30 days of application or
rejection order in REG-05
After receipt of application, PO to give hearing

44. Cancellation by PO
• PO on its own motion may also issue show
cause for cancellation u/s 29(1) in form REG-
17.
• Reply against such show cause to be
submitted in REG-18
• If satisfied proceedings to be dropped through
order in REG-20, else cancellation order in
REG-19.
• Such cancellation can be from retrospective
date for reasons given in sec. 29(2) {like
continuous non-filing of returns for 3 or 6 tax
periods}

45. Revocation of
Cancellation

46. Revocation
A registered person:
• whose registration is cancelled
• by the PO suo moto,
• may submit an application for revocation of
cancellation of registration,
• in FORM GST REG-21 to such PO,
• within thirty days from the date of service of the
order of cancellation of registration.

47. Exception carved out
No application for revocation shall be filed: -
• if the registration has been cancelled
• for the failure of the registered person to
furnish returns,
• unless such returns are furnished and
• any amount due as tax, in terms of such
returns has been paid
• along with any amount payable towards
interest, penalty and late fee payable in respect
of the said returns has also been paid.

48. Orders of revocation
• Upon application, PO to issue Show cause in
REG-23
• Applicant to reply in REG-24 within 7 days
• PO to pass revocation order in REG-22, within
30 days of application, if he is satisfied with
application.
• He may also reject application in REG-05, if he
is not satisfied, within 30 days of application.

49. Enrolment for
migration

50. Enrolment
• Enrolment is pre-exercise by GSTIN to ensure
that the entire data on portal is updated much
before the applicability of GST Act
• Enrolment will ensure the smooth transition
from existing system to GST regime
• User will be able to get conversant with the
new system as they will be able to access it
much before it is required.

51. Migration provisions GST Act
1) On the appointed day, every person registered under
any of the earlier laws and having a valid PAN shall be
issued a certificate of registration in REG-25 on a
provisional basis SUBJECT to such conditions, form and
manner as may be prescribed.
2) The certificate of registration issued shall be valid for a
period of three months from the date of its issue. This
validity can be extended by CG/SG on the
recommendation of the Council.
3) Every person to whom a provisional certificate of
registration has been issued shall, within the 3 months,
furnish information in form REG-26.

52. Migration provisions GST Act
4) On furnishing of such information, the provisional
certificate of registration shall be granted on final basis
by the Central/State Government.
5) Provisional certificate of registration may be cancelled if
such person fails to file REG-26, within 3 months.
6) If such person has filed REG-29, if he was not liable to
registration under section 22/24, the certificate of
registration issued to such person shall be deemed to
have not been issued.
7) Such person may also opt for composition, if eligible.

53. Procedure of migration
1. Obtain temporary user id and password
• Either from state authorities or Central authorities
2. Create Enrollment application with requisite information and
documents
3. Government to issue provisional GSTIN on
appointed date, valid for 3 months.
4. File REG-26 to convert prov. regn to Final (within 3
months) or REG-29 for cancellation of prov. GSTIN
(with in 30 days)
5. Provisional registration either converted to FINAL registration
Or Cancelled based on REG-26/29

54. CBEC Ticker and Tweet
https://twitter.com/askGST_GoI/status/881114983198740480?s=08
Slide No. 54

55. Alternate migration procedure
1. Create
user id at
your end
(without
waiting for
PID)
2. Create registration application
in form REG-01 with requisite
information and documents
•Make sure all existing registration
numbers are duly mentioned in table
15 of form to take benefit of ITC
migration
3. File REG-26
4. FINAL
registration

56. Enrolment u/s 35(2)
Slide No. 56

57. Section 35(2)
• Every owner or operator of warehouse or
godown or any other place
• used for storage of goods and
• every transporter, irrespective of whether he is
a registered person or not,
• shall maintain records of the consigner,
consignee and other relevant details of the
goods
• in such manner as may be prescribed.
 Form ENR-01

58. Penalties
Slide No. 58

59. Penalty for non-compliance
Slide No. 59
Penalty u/s 122 of CGST Act (State act
separate):
Clause (xi) - Not taking registration
Clause (xii) – Furnishing incorrect particulars
₹ 10,000/-

60. Questions
Slide No. 60

61. Thanks for your
time!

62. Contact us
Intellia Advisors, LLP
211-212, Amba Towers
Sector 9, Rohini
Delhi 110085
Ph: +91-11-4563 8630
Email: gst@intellia.in
Slide No. 62