Special Persons

SECTION : Registration

  • Lesson Objectives

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

    ·         Section 27 – Special Provisions relating to casual taxable person and non-resident taxable person

    ·        Input Service Distributor

    ·       Job Worker



    Please go through the Fourth Video of the Chapter 3.

    In this Chapter we will see various Persons who are required to register under the GST Law.


    Casual Taxable Person (CTP)

    Casual Taxable Person has been defined in GST Law as a person who occasionally undertakes transactions in a taxable territory where he has no fixed place of business.


    Non-resident Taxable Person (NRTP)

    A taxable person residing outside India and coming to India to occasionally undertake transaction in the country but has no fixed place of business in India is a non-resident taxable person in terms of GST Law.


    Conditions – Registration by CTP and NRTP

    Casual Taxable Person or a Non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business.


    ·        The certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period of ninety days from the effective date of registration.


    ·        While a normal taxable person does not have to make any deposit of money to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.


    ·        The proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought.


    Govt. organizations

    A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs making inter-state purchases.


    It is required only when they are making inter-state purchases. If they are making outwards supplies of GST goods, they are not liable to obtain GST registration.


    UN bodies / Embassies

    All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal.


    The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid by them and for any other purpose as may be prescribed in the GST Rules.


    Taxable Person supplying to UN bodies

    The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices. They should treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.


    Transfer of Business

    On transfer of Business, there is a liability on the Transferee or the Successor in so far as registration is concerned.


    The transferee or the successor shall be liable to be registered with effect from such transfer or succession. He will have to obtain a fresh registration with effect from such date.


    ISD – Input Service Distributor

    ISD stands for Input Service Distributor. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units proportionately.


    ISD is required to be separately registered other than the existing taxpayer registration. The ISD registration is for one office of the taxpayer which will be different from the normal registration.


    A Tax Payer can have multiple ISDs. Different offices of a taxpayer can apply for ISD registration.


    Job Worker

    Job Worker is not required to be compulsorily registered.


    Goods will be permitted to be supplied from the place of business of a job worker.

    Only condition is that either the job worker should be registered or the principal declares the place of business of the job worker as his additional place of business. 


    Distinct Persons

    A Person who has obtained, or is required to obtain more than one registration, whether in one state or Union Territory or more than one state or Union Territory shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.


    A Person who has obtained, or is required to obtain registration in a State or Union Territory in respect of an establishment, has an establishment in another state or Union Territory, then such establishments shall be treated as establishments of distinct persons for the purposes of this Act. For Example Branches of the SBI.


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