Important Points

SECTION : Registration

  • Lesson Objectives

    On completion of this lesson, you will be able to understand:

    ·      Operating in different states

    ·      Business Verticals

    ·     Voluntary Registration



    Please go through the Third Video of the Chapter 3.

    In this Chapter we will see various important points related with Registration in GST Law.


    Operating in Different States

    If a person is operating in different states, with the same PAN number, he cannot operate with a single Registration. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST.


    So the Taxable person has to take separate Registration for each State where he has a business operation and is liable to pay GST.


    Multiple Business Verticals

    A person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.


    If the taxpayer has different business verticals in one state, it is not compulsory to obtain separate registration for each such vertical in the state. But the taxpayer has the option to register such separate business verticals independently.


    Example:-A Person has a Super Market and Textile Manufacturing Unit.


    Voluntary Registration

    There is a provision for a person to get himself voluntarily registered though he may not be liable to pay GST.

    A person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.


    Tax Return Preparer (TRP)

    There is a system to facilitate smaller dealers or dealers having no IT infrastructure or who are not IT savvy.


    A taxable person may prepare his registration application /returns himself or can approach the Tax Return Preparer (TRP) for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person.


    The legal responsibility of the correctness of information contained in the forms prepared by the TRP will rest with the taxable person only and the TRP shall not be liable for any errors or incorrect information.


    Facilitation Centre (FC)

    Facilitation Centre (FC) shall be responsible for the digitization and / or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person.


    After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.


    Add your Comment

    Use of this site is subject to express terms of use. By continuing past this page, you agree to abide by these terms.