2. 1. AS PER THRESHOLD LIMIT
Aggregate turnover Aggregate turnover
Exceeds 10 lacs Exceeds 20 lacs
2. Every person who is registered on the day immediately preceding the appointed day
3.TRANSFER OF BUSINESS:
Transfer of Business as
a Going Concern
Transfer on account of amalgamation or de-
merger of two or more companies by an
order of a High Court
Other than special category
3. WHEN THRESHOLD LIMIT NOT APPLICABLE
Persons making any inter-State taxable supply
Casual taxable persons & non-resident taxable persons
Persons who are required to pay tax under reverse charge
Persons who are required to deduct/collect tax
Persons who supply goods and / or services on behalf of other registered
taxable persons whether as an agent or otherwise
Input Service Distributor.
Persons who supply goods through electronic commerce operator who is
required to collect tax (other than on which electronic commerce
operator is required to pay tax)
Every Electronic Commerce Operator
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
Such other person or class of persons notified by the Central Government or a
4. VOLUNTARY REGISTRATION
Person may obtain registration voluntary.
He is required to commence business with in 6 months
Can not apply for cancellation before expiry of a period of 1 year
Where during course of any survey , he finds that person is liable but
failed to obtain registration, then Proper officer may proceed to register
Will issue order in FORM GST REG-11.
Person has to submit application with in 90 days, if not filed appeal.
If appeal filed and uphold good, then apply with in 30 days of order
5. TIME LIMIT FOR TAKING REGISTRATION
With in 30 days on which person
5 Days prior to
commencement of business
6. A.K. BATRA &
•Date of expiry of successive payment / statement
•If no successive account then earliest of :
•Date of issue of invoice
•Date of receipt of payment
AGGREGATE TURNOVER [Section 2(6) of CGST ACT, 2016]
"Aggregate Turnover" means the aggregate value
• Non-taxable supplies
• Exempt supplies and
• Exports of goods and/or services
• To be computed on all India basis , and
• Excludes taxes, if any, charged under the CGST Act,
SGST Act and the IGST Act
Explanation- Aggregate Turnover does not include:
• Value of supplies on which tax is paid under reverse
• Value of inward supplies
7. ISSUES RELATED TO EXISTING REGISTERED PERSONS
Person registered under earlier laws and having valid PAN
shall be issued a certificate of registration with GSTIN on
Provisional certificate will be replaced by Final Certificate if
conditions complied, otherwise liable to be cancelled.
Person not liable to be registered now has 2 options:
Migrate into GST-then apply for cancellation in form GST reg-28
with in 30 days.
Apply for cancellation before appointed day.
8. PROCEDURE FOR REGISTRATION
Issuance of Final Certificate in Form GST REG-06
Enrollment on GST portal by validating mobile no. and E-mail .
Issuance of Provisional registration in form GST REG-25.
Furnishing of information in form GST REG-24.
Cancellation of registration by passing order in Form GST REG-26 and
SCN in form GST REG-27.
SCN can be vacate by order in form GST REG-19
Apply for cancellation , if not liable to be registered in form GST REG-
9. Registration Structure
1st 2nd& Digit
3rd 12ndto Digit
13th to 14th Digit
alpha-numeric – 1 to 9 and then A to Z
State wise PAN-
15 digit GSTIN
10. PROCEDURE FOR AMENDMENT OF REGISTRATION
1. Inform in form GST REG-13 with in
15 days of change.
2. Certificate shall stand amended
under form GST REG-13 on common
3. If officer is not satisfied with the
information, then he will:
a) Issue notice in form GST REG 03
with in 15 days.
b) Reply in form GST Reg-04 with in 7
c) If still not satisfied, reject application
and pass an order in form GST
d) If satisfied, approve in form GST
REG-14 with in 7 days of
4. If officer fails to take action, deemed
If change related to other
If change related to
Legal name of business
Address of principal/additional place
1. Proper officer after verification,
approve application in form GST
REG-14 with in 15 days of
NOTE: If change relates to Below
Legal name of business
it shall be applicable for all
registrations obtained on the same
11. CANCELLATION OF REGISTRATION
. If business has been:
Transferred fully(incl death)
2. Change in constitution of
3. Voluntary registration person
is no longer liable to be
registered u/s 22 or 24.
Contravention of provisions as
Composition scheme tax payer has
not furnished returns for 3 consecutive
Other than composite , person has
not furnished returns for a continuous
period of 6 months.
Voluntary registration person has not
commence business with in 6 months.
Registration obtained by
fraud/suppression of facts.
Not conducting business from
Issuing invoice/bill of supply in
violation of GST provisions.
Cancellation of Registration under CGST Act shall be deemed to be a
cancellation under SGST/UTGST.
I.E state wise cancellation will be occurred not branch wise.
Cancellation will not affect the tax liability prior to date of cancellation,
whether determined before/ after cancellation.
Persons who has taken voluntary registration, cant apply for cancellation
before expiry of a period of 1 year.
13. PROCEDURE FOR CANCELLATION OF REGISTRATION
in 3o days
If satisfied, drop
pass order in form
If not satisfied,
pass order of
cancellation in form
GST REG-18 with in
Proper officer will issue notice in form GST REG-16 With
in 7 DAYS.
Reply shall be furnished in Form REG-17
Person shall furnish a final return with in 3 months of date
of cancellation/date of order of cancellation, whichever is
Such person shall pay an amount as per prescribed
CANCELLATION BY PROPER
14. Apply to officer in Form GST REG-20 with in 30 days of service of
Proper officer will issue SCN in Form GST REG-22
Applicant will furnish reply in form GST REG-23 with in 7 days of service
Apply to officer in Form GST REG-20.
REVOCATION OF CANCELLATION ORDER
Satisfaction of Proper Officer , with in 30 days
form GST REG-
order in form
15. CHECK YOUR KNOWLEDGE
Example-1 Mr. Birbal makes a supply of Rs. 8 lacs on his own account and he also acts as an
agent on behalf of his principal Mr Akbar. On behalf of his principal he makes a turnover of
Rs 13 Lacs . Hence total supply will be aggregated to Rs 21 Lacs.
Example-2 Mr Birbal ( job worker) on receiving the goods from the principal and after
doing necessary processing on the goods, return the goods to principal or make supply
as per the instruction of principal.
As per this provision, such supply will not be counted in the turnover of job-worker but will
be included in the turnover of principal.
Example-3 Mr. X, a supplier, located in Delhi has aggregate turnover of Rs. 8 lakhs in FY
2017-18. His turnover reaches to Rs. 20 lakhs in December 2018 i.e. in the FY 2018-19.
Whether Mr. is liable to mandatory registration?
Solution: Section does not specify that the aggregate value of turnover shall be
computed for the previous Financial Year. Therefore anytime in the current
financial year if the aggregate turnover exceeds Rs. 20 lakhs or 10 Lakhs as the case
may be the supplier needs to apply for registration on reaching of turnover of Rs. 20
lakhs or 10 lakhs.
In the present case, turnover of Mr. X reaches Rs. 20 lakhs in December 2018 therefore
he shall apply for registration in the month of December 2018 itself.
However, Mr. X can apply for voluntary registration even if his turnover does not reach Rs.
20 lakhs or 10 lakhs as the case may be
Example-4 Mr X has turnover of Rs 25 lacs in respect of goods which are not liable to tax
in GST. He has also turnover of Rs 5 lacs of taxable goods. In this case total turnover
is more than Rs.20 lacs, hence liable for registration. In this case if, he has turnover only
of non-taxable supply of say of Rs 30 lacs , then he is not liable for registration ,even if
turnover crosses the limit of Rs. 20 Lacs.
Notes de l'éditeur
NOTE: Any rejection/approval of amendments under CGST/SGST/UTGST shall be deemed to be a rejection/approval of amendments under CGST/SGST/UTGST .