GST Registration Procedure: Goods and Service Tax Registration Rules

Goods And Service Tax Registration Rules, 20..

Update: GST Registration Starts for Existing Assessees Registered Under VAT, Excise and Service Tax

1: Application for Registration – FORM : GST REG-01

Form ‘GST REG-01’ has two parts A and B

Verification before applying Registration (Part A)

Before applying for registration one has to declare his PAN, Mobile number and e-Mail address in Part A of above form which is validated by department in following manner “

  • PAN   : Through CBDT Database
  • Mobile No. and E-Mail Address   :   Through OTP “

After Successful verification an application reference number shall be generated and communicated to applicant on  mobile number and E-Mail Address provided by him

Submission of application (PART B)

Using generated reference number application to be submitted in PART B duly signed along with all required documents. After receipt of application, acknowledgment shall be issued electronically in FORM : GST REG-02

Rule 2 :Verification of application

  • After submission, the application goes to the proper officer who shall examine the application, if found correct approve the grant of registration within three days of submission of application.
  • If application submitted found to be deficient or proper officer needs more clarification, he may intimate electronically in FORM: GST REG-03 within three working days from the date of application.
  • Then applicant shall furnish electronically such information, clarification sought in FORM: GST REG-04 within seven working days from receipt of such intimation
  • Where proper officer is satisfied with the clarification, document furnished, he may approve grant of registration within seven working days from receipt of such information or clarification
  • Where proper officer is not satisfied with the information or clarification furnished, he shall for reasons to be recorded in writing reject the application and inform applicant in FORM : GST REG-05

Deemed Approval Of Registration

Application for grant of registration is deemed to have been approved if proper officer fails to take any action:

  • within three working days from the date of submission of application or;
  • within seven working days from the date of receipt of clarification or information/document furnished by the applicant.

Rule 3: Issue of Registration Certificate

Where the application for grant of registration is approved as per RULE 2, a certificate of registration is issued in FORM:GST REG-06.

Effective date of registration is as under: 

  • Date on which person becomes liable to registration, if application has been submitted within thirty days from that date.
  • Effective date shall be date of grant of registration as per RULE 2,. If application submitted after thirty days.

Rule 4: Separate registrations for multiple businesses vertical within State 

Any person having multiple business verticals within one state liable for separate registration shall be granted subject to following conditions:

  • Such person has more than one business vertical
  • No business vertical shall be granted registration to pay tax, if any one of the other business vertical of the same person is paying tax.
  • All separately registered business verticals of such person shall be liable to pay tax for every sale/supply made and issue tax invoice.

A registered taxable person eligible to obtain registration under given rule may file separate application in FORM:GST REG-01 for each such vertical and provision of RULE 1 and 2 shall apply accordingly.

Rule 5: Grant of registration to person required to deduct TDS or collect TCS

For registration  GST REG-07
 For registration certificate  GST REG-06
  • Any person required to deduct/collect TDS/TCS shall submit application electronically in FORM : GST REG-07
  • After verification proper officer may issue registration certificate in FORM : GST REG-06 within three working days from date of submission of application.
  • If proper officer is satisfied pursuant to any enquiry or proceeding that a person to whom RC is issued in FORM : GST REG-06 is no longer liable to deduct/collect TDS/TCS, he may cancel such registration and that cancellation is communicated to said person in FORM : GST REG-08.
  • Registration cannot be cancelled without giving show cause notice and an opportunity of being heard.

Rule 6: Assignment of unique identity number to certain special entities

  • Every person required to  obtain Unique identity number shall submit an application electronically in FORM:GST REG-09
  • Proper officer may upon submission of an application assign Uniquer identity number and issue certificate in FORM : GST REG-06  within three working days from the date of submission of application.

Rule 7: Display of registration certificate and GSTIN in name board

  • Every registered taxable person shall display his certificate of registeration in a prominent location at his principal place of business and at every additional place of business.
  • Every registered taxable person shall display his GSTIN in name board exhibited at the entry of his principal place of business and at every additional place of business.

Rule 8: Grant of registration to non-resident taxable person – FORM: GST REG-10

  • Application for registration is to be submitted at least five days prior to commencement of business.
  • A non-resident taxable person is required to submit duly signed application for registration electronically in FORM GST REG-10
  • Other provisions relating to verification and grant of registration shall apply accordingly.

Rule 9: Amendment in registration

FORMS
 For Change in particulars  GST REG-11
 Issue of Order for amendment  GST REG-12

Where there is change in any particulars, the registered taxable person shall within 15 days of such change, submit an application electronically along with documents relating to such change in required form.

In case of following changes proper officer will within 15 days from date of submission of application issue an order electronically in FORM : GST REG-12 and order for amendment of required information

  • Change in name of business
  • Change in principal place of business
  • Change in partners or directors or Karta

Where change is other than those specified above, the certificate of registration gets amended upon submission of application. Change in mobile number or e-mail address of authorised signatory shall be carried out only after online verification as per rule 1.

Where change in constitution of business results in change in PAN of registered taxable person, said person shall apply for fresh registration.

Where proper officer is of opinion that either amendment is not warranted or documents furnished are not proper he may issues a show cause notice in FORM : GST REG-03, within 15 days from date of application, to show as to why application is not rejected.

The person seeking amendment shall file a reply to notice ion FORM GST REG -04 within seven days from date of receipt of notice. If proper officer fails to take any action, Certification of registration shall stand amended automatically to the extent applied:

  • Within fifteen working days from date of submission of application or;
  • Within seven working days from date of receipt of clarification or information/document furnished by applicant.

 Rule 10: Suo Moto registration – FORM : GST REG-13

  • Where during any proceedings under the act proper officer finds that person liable to registration has failed to apply for registration such officer may register such person on temporary basis and issue an order in FORM GST REG-13
  • Every person to whom temporary registration is granted shall apply for registration within 30 days as per rule-1.

 

Rule 11: Application for Cancellation of Registration

  • A registered taxable person seeking registration shall submit an application electronically in FORM : GST REG-14 including detail of closing stock and liability thereof.
  • Every taxable person seeking cancellation of registration shall file a final return under rule 19 of returns.

Rule 12: Cancellation of Registration

  • Where proper officer has reason to believe that registration of person is liable to be cancelled he may issue a show cause notice in FORM : GST REG-15 to show cause within 7 days as to why registration should not be cancelled.
  • Where proper officer is satisfied that person who submit application for cancellation of registration is no longer liable to be registered, he  may issue an order in FORM : GST REG-16 to be passed within 30 days of application.

Rule 13: Revocation of Cancellation of Registration

FORMS
 Application for revocation of cancellation  GST REG-17
 Order for revocation of cancellation  GST REG-18
 Show Cause Notice  GST REG-19
  • A taxable person whose registration is cancelled by proper officer on his own motion may apply for revocation of cancellation in FORM : GST REG-17 within 30 days from date of service of such notice.
  • No application for revocation can be filed if registration has been cancelled for failure to furnish return unless such returns are filed and any amount due as tax has been deposited along with interest, penalties or late fees if any.
  • Where proper officer is satisfied that there are sufficient grounds for revocation of cancellation, he shall revoke the cancellation of registration by an order in FORM : GST REG-18 within 30 days from date of application
  • Proper officer may also reject the application for revocation of cancellation in FORM : GST REG-05
  • The application cannot be cancelled without giving the applicant an opportunity of being heard in FORM : GST REG-19

Rule 14: Migration of persons registered under Earlier Law

FORMS
 Provisional registration  GST REG-21
 Application of registration  GST REG-20
 Cancellation of provisional registration  GST REG-22
 Show Cause notice  GST REG-23
 Application for cancellation of provisional RegistrationGST REG-24
  • Every person registered under an earlier law and having PAN shall be granted registration on provisional basis and certificate of registration in FORM : GST REG-21, incorporating GSTIN
  • Every person who has granted provisional registration shall submit duly signed application electronically in FORM : GST REG-20 along with information and documents required.
  • If information and documents furnished found to be correct and complete, a certificate of registeration in FORM : GST REG-06 is made available.
  • Where information specified have either not been furnished or found to be incorrect or incomplete, the proper officer shall cancel the provisional registration granted and issue an order in FORM : GST REG-22
  • No provisional registration can be cancelled without serving a show cause notice in FORM : GST REG-23 and without giving person a reasonable opportunity of being heard.
  • Every person who is registered under an earlier law but not liable to be registered under the act may file an application electronically in FORM : GST REG-24 for cancellation of provisional registration and proper officer after conducting such enquiry as he deems fit cancel the said provisional registration.

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