On completion of this lesson, you will be able to understand:
· Section 25 – Procedure for Registration
· Section 26 – Deemed Registration
· Other Provisions
Please go through the Second Video of the Chapter 3.
There are two classifications of persons who need to register as per GST Law.
a) Existing Registrants
The existing registrants / Taxable Persons who have registered under the existing laws such as i.e. Central Excise Law, State VAT Laws, Service Tax etc. will be migrated to GST Law through an enrolment process.
b) New Taxable Persons
These persons are persons those who became liable to register as per the new GST Law even though they were not liable to register as per the existing laws. Those who have started doing business after the implementation of GST Law will also fall under this category.
All the existing Registrants will migrate from existing law to new GST law through Enrolment Process. GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue GSTIN number and password. They will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of GSTIN number.
The service tax assessees having centralized registration will have to apply afresh in the respective states wherever they have their businesses.
Place of Business
At the time of registration the assessee will have to declare all his places of business i.e. the principal place of business and additional place of business. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.
No Centralized Registration
The service tax assessees having centralized registration will have to apply afresh in the respective states wherever they have their businesses. There is no option to take centralized registration for services under GST LAW.
Permanent Account Number
Possession of a Permanent Account Number (PAN) is mandatory for obtaining Registration. Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration under the GST Law.
However PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.
Digital Signature / E-signature
There is a requirement of digital signature in the GSTN registration. Taxpayers would have the option to sign the submitted application using valid digital signatures. If the applicant is required to obtain DSC under any other prevalent law then he will have to submit his registration application using the same.
For those who do not have a digital signature, alternative mechanisms will be provided in the GST Rules on Registration. It includes Adhar Linked E-Signature.
· For signing with E-Signature one should know and possess the Mobile Number and E-mail given when registered for Aadhar.
Time of response
If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days.
The applicant will reply to the query / rectify the error / answer the query within a period informed by the concerned tax authorities (Normally this period would be seven days). On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days.
Approval of the Application
If the information and the uploaded documents are found in order, the State and the Central authorities shall approve the application and communicate the approval to the common portal within three common working days. The portal will then automatically generate the Registration Certificate.
In case no deficiency is communicated to the applicant by both the tax authorities within three common working days, the registration shall be deemed to have been granted and the portal will automatically generate the Registration Certificate.
Communication to the Applicant
The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.
· In case registration is granted, applicant can download the Registration Certificate from the GST common portal.
· The registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.
Rejection of Application
The proper officer can reject an application for registration after due verification.
In case registration is refused, the applicant will be informed about the reasons for such refusal through a speaking order. The applicant shall have the right to appeal against the decision of the Authority. Any rejection of application for registration by one authority (i.e. under the CGST Act /SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST Act / CGST Act).
The Department through the proper officer, can suo-moto proceed with registration of a Person under this Act. Where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under the GST LAW, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.
Display of Certificate
Every Registered Person should display his Certificate of Registration in a prominent location at his Principal Place of Business and at every additional place or places of Business.
Every Registered Person should display his Goods and Services Tax Identification Number on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.
Goods and Services Tax Identification Number (GSTIN)
A Goods and Services Tax Identification Number (GSTIN) will be assigned in the following format:
(a) Two characters for the State code;
(b) Ten characters for the PAN or the Tax Deduction and Collection Account Number;
(c) Two characters for the entity code; and
(d) One checksum character.