Registration under GST
REGISTRATION UNDER GST
(Section 22 to 27)/ (RULE 8 TO 18, 24 TO 26)
CONTENTS:
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S.No. |
Particulars |
Sections |
Rules |
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1. |
Person Liable for Registration |
22 |
24 |
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2. |
Persons Not Liable for Registration
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23 |
- |
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Notification No.17/2017-CGST Rate Notification No.65/2017-CGST Notification No.7/2017-IGST |
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3. |
Compulsory Registration
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24 |
- |
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Notification No.10/2017-IGST Notification No.5/2017-IGST |
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4. |
Procedure for Registration |
25 |
8,9,10,11,18,25,26 |
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5. |
Deemed Registration |
26 |
- |
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6. |
Special Provisions Related to Casual Taxable Person (CTP) & Non- Resident Taxable Person(NRTP)
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27 |
13,15,8(6) |
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Notification No.32/2017-CGST Notification No.8/2017-IGST |
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7. |
Registration for Special Economic Zone(SEZ) |
- |
Proviso to Rule 8(1) |
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8. |
Registration for Input Service Distributor (ISD) |
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Proviso to Rule 8(1) |
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9. |
Registration for Persons Required to Deduct Tax at Source Or to Collect Tax At Source |
- |
12 |
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10. |
Registration to a Person Supplying Online Information and Database Access or Retrieval Services from Outside India to a Non-Taxable Online Recipient. |
- |
14 |
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11. |
Assignment of Unique Identity Number to Certain Special Entities |
- |
17 |
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12. |
Flowchart of Registration |
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13. |
Forms- GST REG-01 TO 13, GST REG-25, 26,30 |
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PERSON LIABLE FOR REGISTRATION: (Section 22)
(1)Threshold limit for registration (Section 22(1))
Every supplier shall be liable to be registered under this Act in the State orUnion territory, other than special category States, from where he makes a taxable supplyofgoods or services or both, if his aggregate turnover in a financial year exceeds twenty lakhrupees:
Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees.
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Meaning of Aggregate Turnover Section 2(6) of CGST Act, 2017
“aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reversecharge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
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(2)Migration for existing registered persons (Section 22(2))
Every person who, on the day immediately preceding the appointed day, is registered or holds a license under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
Rule 24: Procedure for Migration
(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a Permanent Account Number issued under the provisions of theIncome-tax Act, 1961 (Act 43 of 1961) shall enroll on the common portal byvalidatinghis e-mail address and mobile number, either directly or through a Facilitation Centrenotified by the Commissioner.
(b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25,incorporating the Goods and Services Tax Identification Number therein, shall be madeavailable to him on the common portal:
Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single Permanent Account Number shall be granted only one provisional registration under the Act:
(2)(a) Every person who has been granted a provisional registration under sub-rule (1)shall submit an application electronically in FORM GST REG–26, duly signed orverifiedthroughelectronic verification code, along with the information and documentsspecified in the said application, on the common portal either directly or through aFacilitation Centre notified by the Commissioner.
(b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by the Commissioner inthis behalf.
(c) If the information and the particulars furnished in the application are found, bythe proper officer, to be correct and complete, a certificate of registration in FORM GSTREG-06 shall be made available to the registered person electronically on the commonportal.
(3) Where the particulars or information specified in sub-rule (2) have either not beenfurnished or not found to be correct or complete, the proper officer shall, after serving anotice to showcause in FORM GST REG-27 and after affording the person concerned areasonable opportunity of being heard, cancel the provisional registration granted undersub-rule (1) and issue an order in FORM GST REG-28:
(3A) Where a certificate of registration has not been made available to the applicant onthe common portal within a period of fifteen days from the date of the furnishing ofinformation and particulars referred to in clause (c) of sub-rule (2) and no notice has beenissued under sub-rule (3) within the said period, the registration shall be deemed to havebeen granted and the said certificate of registration, duly signed or verified throughelectronic verification code shall be made available to the registered person on thecommon portal.
Provided that the show cause notice issued in FORM GST REG- 27 can bewithdrawn by issuing an order in FORM GST REG- 20, if it is found, after affording theperson an opportunity of being heard, that no such cause exists for which the notice wasissued.]12
(4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, on or before [31stDecember]13, 2017, at his option, submit an application electronically in FORM GST REG-29 at the common portal for thecancellation of registration granted to him and the proper officer shall, after conductingsuch enquiry as deemed fit, cancel the said registration.
(3)Transfer of registered business as going concern (Section 22(3))
Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.
(4) Transfer by scheme of amalgamation or demerger (Section 22(4))
Notwithstanding anything contained in sub-sections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies pursuant to an order of a High Court, Tribunalor otherwise, the transferee shall be liable to be registered, with effect from the date on whichthe Registrar of Companies issues a certificate of incorporation giving effect to such order ofthe High Court or Tribunal.
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Explanation. ––For the purposes of this section, ––
(i) the expression “aggregate turnover” shall include all supplies made by thetaxable person, whether on his own account or made on behalf of all his principals;
(ii) the supply of goods, after completion of job-work, by a registered job workershall be treated as the supply of goods by the principal referred to in section 143, andthe value of such goods shall not be included in the aggregate turnover of the registeredjob worker;
(iii) the expression “special category States” shall mean the States as specifiedin sub-clause (g) of clause (4) of article 279A of the Constitution.There are 11 States that enjoy Special Status and Special Category Status: Arunachal Pradesh, Assam, Himachal Pradesh, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand.
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II.PERSON NOT LIABLE TO REGISTRATION (Section 23)
(1) The following persons shall not be liable to registration, namely: ––
(a) Exclusively engaged in wholly exempt or non-taxable supplies
any person engaged exclusively in the business of supplying goods orservices or both that are not liable to tax or wholly exempt from tax under this Act orunder the Integrated Goods and Services Tax Act;
(b) Agriculturist
an agriculturist, to the extent of supply of produce out of cultivation of land.
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Meaning of Agriculturist section 2 (7)
“agriculturist” means an individual or a Hindu Undivided Family who
undertakes cultivation of land—
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under
personal supervision or the personal supervision of any member of the family;
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(2) On notification by government
The Government may, on the recommendations of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under thisAct.
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Notification No. 17/2017 CT(R): Registration for electronic commerce operator.
Persons providing home space accommodation through an Electronic Commerce Operator below threshold limit are exempt from taking registration.
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Notification no. 65/2017-Central Tax dated 15th November 2017
Persons making supplies of services, other than supplies specified under sub-section (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees (Ten lakh in case of special category states) in a financial year, as the category of persons exempted from obtaining registration under the said Act:
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Notification no. 7/2017- Integrated Tax dated 14th September 2017
Granting exemption from registration to job-workers making inter-State supply of services to aregistered person
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III.COMPULSORY REGISTRATION (SECTION 24)
Notwithstanding anything contained in sub-section (1) of section 22, the followingcategories of persons shall be required to be registered under this Act, ––
(i) Persons making any inter-State taxable supply;
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NOTIFICATION NO. 10/2017 IGST: REGISTRATION FOR JOBWORKER
Job worker is required for registration only in case, when aggregate turnover exceeds the threshold limit on India basis, even in case of interstate supply.
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(ii)Casual taxable persons making taxable supply;
(iii) Persons who are required to pay tax under reverse charge;
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NOTIFICATION NO. 5/2017 DATED 19 June 2017
Persons who are only engaged in making taxable supply of goods and services or both, the total tax liable to paid on the reverse charge basis by the recipient of such goods or services or both under sub section 3 of section 9 of the CGST Act.
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(iv) Person who are required to pay tax under sub-section (5) of section 9;
(v)Non-resident taxable persons making taxable supply;
(vi)Persons who are required to deduct tax under section 51, whether or notseparately registered under this Act;
(vii)Persons who make taxable supply of goods or services or both on behalf ofother taxable persons whether as an agent or otherwise;
(viii)Input Service Distributor, whether or notseparately registered under thisAct;
(ix) persons who supply goods or services or both, other than supplies specifiedunder sub-section (5) of section 9, through such electronic commerce operator who isrequired to collect tax at source under section 52;
(x)every electronic commerce operator;
(xi) every person supplying online information and data base access or retrievalservices from a place outside India to a person in India, other than a registered person;
(xii) such other person or class of persons as may be notified by the Governmenton the recommendations of the Council.
IV.PROCEDURE FOR REGISTRATION (SECTION 25)
1. Application within 30 days: Section 25(1)/ Rule 8(1)/ Rule 8(4)/ Rule 8(5)/ Rule 9/ Rule 10
2. Single registration: Section 25(2)/ Rule 11(2)/ Rule 11(3)
3.Voluntary registration: Section 25(3)
4.Deemed Distinct Person: Section 25(4)
5.Establishments of Deemed Distinct Person: Section 25(5)
6.Permanent Account Number required: Section 25(6)
7. Non-Resident Taxable Person: Section 25(7)
8.On failure to register: Section 25(8)
9. Due verification: Section 25(10)
10.Deemed registration: Section 25(12)
11. Registration for Special Economic Zone(SEZ): Proviso to Rule 8(1)
12. Registration for Input Service Distributor(ISD): Proviso to Rule 8(1)
13. Registration to persons required to deduct tax at source or to collect tax at source: Rule 12
14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient: Rule 14
15. Suo moto registration: Rule 16
16.Assignment of Unique Identity Number to certain special entities: Rule 17
17. Display of registration certificate and Goods and Services Tax Identification Number on the name board: Rule 18
1.Application within 30 days: Section 25(1)
Every person who is liable to be registered under section 22 or section 24shallapply for registration in every such State or Union territory in which he is so liable withinthirty days from the date on which he becomes liable to registration, in such manner andsubject to such conditions as may be prescribed:
Provided that a casual taxable person or a non-resident taxable person shall apply forregistration at least five days prior to the commencement of business.
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Explanation. —Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of theappropriate base line is located.
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RULE 8:- Application for Registration
RULE 8(1):
Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient, who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 shall, before applying for registration, declare his Permanent Account Number, mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
RULE 8(4):
The applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
RULE 8(5):
On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
RULE 9:- Verification of the application and approval
Rule 9(1):
The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of three working days from the date of submission of the application.
Rule 9(2):
Where the application submitted under rule 8 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within a period of three working days from the date of submission of the application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
Rule 9(4):
Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.
Rule 9(5):
If the proper officer fails to take any action, -
(a) within a period of three working days from the date of submission of the application; or
(b) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved
RULE 10:- Issue of Registration
Rule 10(1):
Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax Deduction and Collection Account Number;
(c) two characters for the entity code; and
(d) one checksum character.
Rule 10(2):
The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within a period of thirty days from such date.
Rule 10(3):
Where an application for registration has been submitted by the applicant after the expiry of thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 9
Rule 10(4):
Every certificate of registration shall be [duly signed or verified through electronic verification code] by the proper officer under the Act.
Rule 10(5):
Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9
Rule 25: Physical verification of business premises in certain cases. -
Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after the grant of registration, he may get such verification done and the verification report along with the other documents, including photographs, shall beuploaded in FORM GST REG-30 on the common portal within a period of fifteenworking days following the date of such verification.
Rule 26: Method of authentication. -
(1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under the provisions of these rules shall be so submitted electronically with digital signature certificate or through e-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf:
Provided that a registered person registered under the provisions of the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate.
(2) Each document including the return furnished online shall be signed or verified through electronic verification code-
(a) in the case of an individual, by the individual himself or where he is absent from India, by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;
(b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta;
(c) in the case of a company, by the chief executive officer or authorised signatory thereof;
(d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf;
(e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory thereof;
(f) in the case of any other association, by any member of the association or persons or authorised signatory thereof;
(g) in the case of a trust, by the trustee or any trustee or authorised signatory thereof; or
(h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48.
(3) All notices, certificates and orders under the provisions of this Chapter shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate [or through E-signature as specified under the provisions of the Information Technology Act, 2000 (21 of 2000) or verified by any other mode of signature or verification as notified by the Board in this behalf.]
2.Single registration: Section 25(2)
A person seeking registration under this Act shall be granted a single registration in a State or Union territory
Provided that a person having multiple business verticals in a State or Union territorymay be granted a separate registration for each business vertical, subject to such conditionsas may be prescribed.
RULE 11:- Separate Registration for Multiple business verticals within a state or a Union Territory
Rule 11(1):
Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions, namely:-
(a) such person has more than one business vertical as defined in clause (18) of section 2;
(b) the business vertical of a taxable person shall not be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9;
(c) all separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply.
Rule 11(2):
A registered person eligible to obtain separate registration for business verticals maysubmit a separate application in FORM GST REG-01 in respect of each such vertical.
Rule 11(3):
The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
3.Voluntary registration: Section 25(3)
A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registeredperson shall apply to such person.
4.Deemed Distinct Person: Section 25(4)
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 thisAct.
5. Establishments of Deemed Distinct Person: Section 25(5)
Where a person who has obtained or is required to obtain registration in a State orUnion territory in respect of an establishment, has an establishment in another State orUnion territory, then such establishments shall be treated as establishments of distinctpersons for the purposes of this Act.
6. Permanent Account Number required: Section 25(6)
Every person shall have a Permanent Account Number issued under the Income taxAct, 1961 in order to be eligible for grant of registration:
Provided that a person required to deduct tax under section 51may have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number issued under the said Act in order to be eligible for grant of registration.
Notwithstanding anything contained in sub-section (6), a non-resident taxableperson may be granted registration under sub-section (1) on the basis of such other documentsas may be prescribed.
8.On failure to register: Section 25(8)
Where a person who is liable to be registered under this Act fails to obtainregistration, the proper officer may, without prejudice to any action which may be takenunder this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed.
9.Due verification: Section 25(10)
The registration or the Unique Identity Number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.
10. Deemed registration: Section 25(12)
A registration or a Unique Identity Number shall be deemed to have been grantedafter the expiry of the period prescribed under sub-section (10), if no deficiency has beencommunicated to the applicant within that period.
11. Registration for Special Economic Zone(SEZ): Proviso to Rule 8(1)
A person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone.
12. Registration for Input Service Distributor(ISD): Proviso to Rule 8(1)
Every person being an Input Service Distributor shall make a separate application forregistration as such Input Service Distributor.
13.Registration to persons required to deduct tax at source or to collect tax at source:
Rule 12
1)Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shallelectronicallysubmit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal,either directly or through a Facilitation Centre notified by the Commissioner.
2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within a period of three working days from the date of submission of the application.
3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient: Rule 14
1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through electronic verification code, inFORM GST REG-10, at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
2) The applicant referred to in sub-rule (1) shall be granted registration, inFORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council.
15.Suo moto registration: Rule 16
1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12.
2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 8 or rule 12:
Provided that where the said person has filed an appeal against the grant of temporary registration, in such case, the application for registration shall be submitted within a period of thirty days from the date of the issuance of the order upholding the liability to registration by the Appellate Authority.
4) The provisions of rule 9 and rule 10 relating to verification and the issue of the certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3).
5) The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1). 11
16.Assignment of Unique Identity Number to certain special entities: Rule 17
1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner specified in rule 8 at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
[(1A) The Unique Identity Number granted under sub-rule (1) to a person under clause (a) of sub-section (9) of section 25 shall be applicable to the territory of India.]10
2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form or after receiving a recommendation from the Ministry of External Affairs, Government of India11, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within a period of three working days from the date of the submission of the application.
17. Display of registration certificate and Goods and Services Tax Identification Number on the name board: Rule 18
1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
2) Every registered person shall 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.
V.DEEMED REGISTRATION (Section 26)
(1) The grant of registration or the Unique Identity Number under the State Goodsand Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed tobe a grant of registration or the Unique Identity Number under this Act subject to thecondition that the application for registration or the Unique Identity Number has not beenrejected under this Act within the time specified in sub-section (10) of section 25.
(2) Notwithstanding anything contained in sub-section (10) of section 25, any rejection of application for registration or the Unique Identity Number under the State Goods andServices Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a rejection of application for registration under this Act.
VI.SPECIAL PROVISIONS RELATED TO CASUAL TAXABLE PERSON & NON-RESIDENT TAXABLE PERSON (Section 27/Rule 13/Rule 15/Rule 8(6))
1.Registration Validity
The certificate of registration issued to a casual taxable person or a nonresidenttaxable person shall be valid for the period specified in the application forregistration or ninety daysfrom the effective date of registration, whichever is earlierand such person shall make taxable supplies only after the issuance of the certificate of registration:
Provided that the proper officer may, on sufficient cause being shown by the saidtaxable person extend the said period of ninety days by a further period not exceedingninety days.
Rule 13:Registration to non-resident taxable person
1)A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its Permanent Account Number, if available.
3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.
4) The application for registration made by a non-resident taxable person shall be [duly signed or verified through electronic verification code] by his authorized signatory who shall be a person resident in India having a valid Permanent Account Number.
Rule15: Extension in period of operation by casual taxable person and non-resident taxable person:
1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him.
2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27.
2.Advance Deposit
A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 25, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such personfor the period for which the registration is sought:
Provided that where any extension of time is sought under sub-section (1), suchtaxable person shall deposit an additional amount of tax equivalent to the estimated taxliability of such person for the period for which the extension is sought.
RULE 8(6):
A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
Rule 13(2):
A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the common portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 8 shall be issued electronically only after the said deposit in his electronic cash ledger.
3) The amount deposited under sub-section (2) shall be credited to the electroniccash ledger of such person and shall be utilised in the manner provided undersection 49.
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NOTIFICATION NO. 32/2017 dated 15th September 2017
Exemption from registration for casual taxable person supplying handicraft goods as defined in the notification.
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NOTIFICATION NO. 8/2017 dated 14th September 2017
Granting exemption from registration to a person making inter-State taxable supplies of handicraft goods.
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