GST Registration REQUIREMENT OF GST REGISTRATION

REQUIREMENT OF GST REGISTRATION

REQUIREMENT OF GST REGISTRATION

Registration is required in case of liability under RCM, even if no taxable supplies are effected

  • In the case of the Joint Plant Committee [2018], the Authority of Advance Ruling held that if Assessee is engaged in providing exempt goods or services only then they not liable to apply for registration under the rules of Section 23(1) of the CGST Act, 2017.
  • Condition is that the applicant is not liable to pay under the reverse charge in accordance with the GST Law.
  • In the above case, the applicant is involved fully in making the supply of the goods and services which are wholly exempted from payment of tax, and therefore not liable to get registered in accordance with the provisions GST Act.
  • As per Section 24 of the GST Act, 2017, even aggregate turnover does not exceed the threshold limit which is provided under Section 22(1) of the Act i.e. INR Twenty Lakhs, every person is required to get registration in specific circumstances.
  • It is worth noting that the rules and provisions of Section 23 shall not prevail over Section 24.
  • It means that if a person is dealing in exclusively exempt supplies of goods and services, but at the same time is liable to pay tax under the Reverse Charges mechanism as specified under Section 9(3) of the GST Act or 5(3) of the IGST Act, then in such a case he/she shall be required to get themselves registered under the GST Act.

A brief analysis of Section 23 section 24 of Central Goods and Service Tax (CGST), 2017

According to Section 23, the following persons shall not be liable to GST register, namely:–

(a) Person fully engaged in the business of supplying goods or services or both that are exempt from tax under this Act or under the Integrated Goods and Services Tax Act;

(b) Agriculturalist (who cultivates land personally for the purpose of agriculture) to the extent of supply of produce out of cultivation of land.

(2) The Government may from time to time, on the suggestions of the Council, specify the category of persons who may be exempted from registration.

As Section 24 of the Central Goods and Services Tax (CGST) Act, 2017 specifying the categories required to “Compulsory Registration in Certain Cases”, as below:-

  1. Making inter-state supply
  2. Required to pay under reverse charge
  3. Taxable supply made by a non-resident taxable person
  4. ISD whether or not registered under this Act separately
  5. Electronic Commerce operator
  6. The government of India may notify on the recommendations of the council
  7. Supplying online information and database access or retrieval services from outside India to a place in India
  8. Who is required to deduct tax under section 51, whether registered under this Act or not

Goods and Service Tax Registration

  • Goods and Service Tax act is a tax that is levied by the central government of India on the service provided by the service providers. It was enacted and is in process.
  • The tax paid by the service providers is recovered from the purchase and receipt of the services which are taxable. The service tax is imposed on the companies or the service providers whose value of services exceeds Rs. 10 lakh INR in a single financial year.
  • There are several exceptions to the imposition of the service tax. Service tax is not applicable to diplomatic missions, on services provided to international organizations, Goods, and services provided to the developer of the SEZ, And SEZ units are simply exempted from the taxes; Goods and service tax registration in New Delhi.

Read also : https://carajput.com/blog/compulsory-gst-registration/

  • Documents required for service tax registration in India are copies of PAN issued by tax authorities,
  • NOC should be obtained from the landlord, Form for GST registration, bank statements of the previous and current financial year, Power of attorney, Address proof, Memorandum/ Articles of Association/ List of Directors/ Authorization by the person filing the Goods and service tax registration in India. CA in Delhi India shares expertise in providing detailed guidance regarding service tax registration in New Delhi.
  • Get expert guidance and information from our legal advisors and consultants.

Aadhar Authentication/ e-KYC on Portal :

1.

When a currently registered taxpayer would GST login

A pop-up with a Question will be shown “Would you like to authenticate Aadhaar of the Partner /Promotor and Primary Authorized Signatory “ with the two options “Yes, navigate to My Profile” and “Remind me later”.

2.

If the taxpayer can click on “Remind me later”

a pop-up will be closed and the user can navigate anywhere on the GST portal.

3.

If taxpayer clicks on “Yes,

Navigate to My Profile”, the system will navigate to My Profile. In MY PROFILE, a new tab “Aadhaar Authentication status” has been shown from where the link for Aadhaar Authentication to the Primary Authorized Signatory and one of promoters/partners as selected by him will be sent.

It should be Note that: In case the same person is main Authorized Signatory & Partner/Promoter, Aadhaar authentication is only needed to be completed for that person

E-KYC Option: On the My profile page, in addition, to SEND AADHAAR AUTHENTICATION LINK, the UPLOAD E-KYC DOCUMENTS option would also be displayed to taxpayers from where they can upload the e-KYC documents on Portal. 

In this case, the process of e-KYC authentication would be subject to the approval of uploaded e-KYC documents by the Tax Official.

Goods and Services Tax Forms for Registration, Amendment & Cancellation

Name of GST Form

Download Form in PDF Format

Description of Form

Form 1 for GST Registration

GST REG- 01

Application of Registration u/s 19(1) GST Act, 2017

Form 2 for GST Registration

GST REG- 02

Acknowledgement for GST Registration

Form 3 for GST Registration

GST REG- 03

Notice for Seeking Additional information/ Clarification/documents relating to application

Form 4 for GST Registration

GST REG- 04

Filing of Clarification/additional information/document

Form 5 for GST Registration

GST REG- 05

Order for rejection of application of Registration / Amendment / Cancellation / Revocation of Cancellation

Form 6 for GST Registration

GST REG- 06

Registration Certificate

Form 7 for GST Registration

GST REG- 07

Application for Registration as TDS (u/s 51) or TCS (u/s 52) of the GST Act, 2017

Form 8 for GST Registration

GST REG- 08

Order of Cancellation of Application for Registration as TDS or TCS

Form 9 for GST Registration

GST REG- 09

Application for Registration of Non Resident Taxable Person

Form 10 for GST Registration

GST REG- 10

Application for registration of person supplying OIDAR services from a place o/s India to a person in India, other than a registered person

Form 11 for GST Registration

GST REG- 11

Extension of registration period by casual/ non-resident taxable person.

Form 12 for GST Registration

GST REG- 12

Order of Grant of Temporary Registration/ Suo Moto Registration

Form 13 for GST Registration

GST REG- 13

Application for grant of Unique Identity Number (UIN) to UN Bodies/Embassies/others

Form 14 for GST Registration

GST REG- 14

Application for Amendment in Registration Particulars

Form 15 for GST Registration

GST REG- 15

Approval of Amendment relating to registration particulars

Form 16 for GST Registration

GST REG- 16

Application for Cancellation of Registration

Form 17 for GST Registration

GST REG- 17

Show Cause Notice for Cancellation of Registration

Form 18 for GST Registration

GST REG- 18

Reply to the Show Cause Notice issued for cancellation for registration

Form 19 for GST Registration

GST REG- 19

Order for Cancellation of Registration

Form 20 for GST Registration

GST REG- 20

Order for dropping the proceedings for cancellation of registration

Form 21 for GST Registration

GST REG- 21

Application for Revocation of Cancellation of Registration

Form 22 for GST Registration

GST REG- 22

Approval for revocation of cancellation of registration

Form 23 for GST Registration

GST REG- 23

Issuance of Show Cause Notice against the application for revocation of cancellation of registration

Form 24 for GST Registration

GST REG- 24

Reply to the notice for rejection of application for revocation of cancellation of registration

Form 25 for GST Registration

GST REG- 25

Certificate of Provisional Registration

Form 26 for GST Registration

GST REG- 26

Application for Enrolment of Existing Taxpayer

Form 27 for GST Registration

GST REG- 27

Show Cause Notice for cancellation of provisional registration

Form 28 for GST Registration

GST REG- 28

Order for cancellation of provisional registration

Form 29 for GST Registration

GST REG- 29

Application for Cancellation of registration of Migrated Taxpayers

Form 30 for GST Registration

GST REG- 30

Form for Field Visit Report

Form 31 for GST Registration

GST REG- 31

Suspension and Notice for cancellation of registration

 

FAQ ON GST REGISTRATION

Q1- can a person can claim input tax credit without taking registration?

Ans.-no, a person can not claim input tax credit without taking registration.

Q2- can a person get single registration for 2 or more than 2 states?

Ans.-no, GST registration is given state-wise a person can get single registration for each state.

Q3- Can a person take registration voluntarily even his turnover is less than the limit of turnover 20 lakh or 10 lakh (special category of states).

Ans.- yes, a person can register voluntarily even his turnover is less than the limit of turnover 20 lakh or 10 lakh (special category of states)

Regards 

Rajput Jain and Associates 

Disclaimer: The content of this post isn't considered to be professional or legal advice, We aren't responsible for any damages arising from your access to the location content & must not be relied on or used as a substitute for legal advice from a lawyer professional in your jurisdiction. CARajput is among India's big digital compliance services platform which committed to helping people have started & developed their businesses. We had started with the goal of creating it easier for start-ups to start out their business. Our main aim is to assist the businessman with applicable laws & regulations compliance and providing support at each & every level to make sure the business stays compliant and growing continuously. For any query, help or feedback you may in touch on singh@carajput.com or Call or what’s-up on 9-555-555-480

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