Compulsory Registration under GST – 11 types

By | October 5, 2016

Compulsory Registration under GST

Compulsory Registration under GST is required for Followings:-

i) Person making inter-state supply of goods and/or services

ii) Person who are required to pay tax under reverse charge

Reverse Charge [Section 2(85)]

“reverse charge’’, means the liability to pay tax by the person receiving goods and / or services instead of the person supplying the goods and / or services in respect of such categories of supplies as the Central or a State Government may, on the recommendation of the Council, by notification, specify;

iii) Non-resident person

Non-resident taxable person [Section 2(69)]

Non-resident taxable person” means a taxable person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity but who has no fixed place of business in India;

iv) Person who are require to deduct tax under section 37

 Tax deduction at source [Section 37(1)]

Notwithstanding anything contained to the contrary in this Act, the Central or a State Government may mandate, –

(a) a department or establishment of the Central or State Government, or

(b) Local authority, or

(c) Governmental agencies, or

(d) such persons or category of persons as may be notified, by the Central or a State Government on the recommendations of the Council,

[hereinafter referred to in this section as “the deductor”], to deduct tax at the rate of one percent from the payment made or credited to the supplier [hereinafter referred to in this section as “the deductee”] of taxable goods and/or services, notified by the Central or a State Government on the recommendations of the Council, where the total value of such supply, under a contract, exceeds rupees ten lakh.

Explanation. – For the purpose of deduction of tax specified above, the value of supply shall be taken as the amount excluding the tax indicated in the invoice.

v) Person who supply goods and/or services on behalf of other registered taxable person whether as a agent or otherwise

vi) Input service distributor

Input Service Distributor [Section 2(56)]

“Input Service Distributor” means an office of the supplier of goods and / or services which receives tax invoices issued under section 23 towards receipt of input services and issues tax invoice or such other document as prescribed for the purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST paid on the said services to a supplier of taxable goods and / or services having same PAN as that of the office referred to above; Explanation.- For the purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST, Input Service Distributor shall be deemed to be a supplier of services.

vii) Every E-commerce operator

Electronic commerce operator [Section 43B(e)]

Electronic commerce operator’ shall include every person who, directly or indirectly, owns, operates or manages an electronic platform that is engaged in facilitating the supply of any goods and/or services or in providing any information or any other services incidental to or in connection there with but shall not include persons engaged in supply of such goods and/or services on their own behalf.

viii) Casual taxable person

Casual taxable person [Section 2(21)]

“casual taxable person” means a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business whether as principal, agent or in any other capacity, in a taxable territory where he has no fixed place of business;

ix) An aggregator who provide the service under his brand name or his trade name

x) Any person who supply of goods and/or service other than the branded through Ecommerce operator

xi) Other person notified by the Government on the recommendation of council

GST Registration Flow chart

Read Flow Chart for GST Registration in India

26 Forms for Registration prescribed-26 Forms for Registration have been prescribed (Form GST REG-01 to Form GST REG-26), namely-

Sr. No Form Number Content
1 GST REG 01 Application for Registration under Section 19(1) of Goods and Services Tax Act, 20–
2 GST REG 02 Acknowledgement
3 GST REG 03 Notice for Seeking Additional Information/ Clarification/ Documents relating to Application for<<Registration/Amendment/Cancellation>>
4 GST REG 04 Application for filing clarification/additional information/ document for <<Registration/Amendment/Cancellation/ Revocation of Cancellation>>
5 GST REG 05 Order of Rejection of Application for <<Registration /Amendment / Cancellation/ Revocation of Cancellation>>
6 GST REG 06 Registration Certificate issued under Section 19(8A) of the Goods and Services Tax Act, 20–
7 GST REG 07 Application for Registration as Tax Deductor or Tax Collector at Source under Section 19(1) of the Goods and Service Tax Act, 20–
8 GST REG 08 Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source under Section 21 of the Goods and Service Tax Act, 20–.
9 GST REG 09 Application for Allotment of Unique ID to UN Bodies/Embassies /any other person under Section 19(6) of the Goods and Service Tax Act, 20–.
10 GST REG 10 Application for Registration for Non Resident Taxable Person.
11 GST REG 11 Application for Amendment in Particulars subsequent to Registration
12 GST REG 12 Order of Amendment of existing Registration
13 GST REG 13 Order of Allotment of Temporary Registration/ Suo Moto Registration
14 GST REG 14 Application for Cancellation of Registration under Goods and Services Tax Act, 20–.
15 GST REG 15 Show Cause Notice for Cancellation of Registration
16 GST REG 16 Order for Cancellation of Registration
17 GST REG 17 Application for Revocation of Cancelled Registration under Goods and Services Act, 20–.
18 GST REG 18 Order for Approval of Application for Revocation of Cancelled Registration
19 GST REG 19 Notice for Seeking Clarification/Documents relating to Application for << Revocation of Cancellation>>
20 GST REG 20 Application for Enrolment of Existing Taxpayer
21 GST REG 21 Provisional Registration Certificate to existing taxpayer
22 GST REG 22 Order of cancellation of provisional certificate
23 GST REG 23 Intimation of discrepancies in Application for Enrolment of existing taxpayer
24 GST REG 24 Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under Goods and Services Tax Act 20–
25 GST REG 25 Application for extension of registration period by Casual / Non-Resident taxable person.
26 GST REG 26 Form for Field Visit Report

 

Free Education Guide on Goods & Service Tax (GST)


SR No

Topic -GST

Resources

1

Model GST Law

Model GST Law

2

GST Overview

Goods and Services Tax (GST): An Overview

Integrated Goods & Service Tax (IGST) Act Overview

Meaning and Scope of Supply

Time of Supply

Place of Supply of Goods and Service under GST

Valuation in GST

Levy of GST & Exemption from Tax

Job Work under Goods & Service Tax (GST)

Electronic Commerce under Goods & Service Tax (GST)

3

Transition to GST

Transitional Provisions in Goods & Service Tax (GST)

4

Registration

GST Registration FAQ’s

GST Registration Process -Video

GST -Draft Registration Rules

GST -Draft Registration Formats

5

Invoice

GST Draft Invoice Rules released by CBEC

GST Draft Invoice formats Released by CBEC

6

Input Tax Credit

Input Tax Credit under Goods & Service Tax (GST)

Concept of Input Service Distributor in Goods & Service Tax (GST)

7

Payment

GST Payment of Tax

GST Draft Payment Rules Released by CBEC

GST Draft Payment formats Released by CBEC

8

Refunds

Refund under GST

Draft GST Refund Forms released by CBEC

Draft GST Refund Rules released by Govt

9

Returns

Returns Process and matching of Input Tax Credit under GST

Draft GST Return Rules Released by Govt

Draft GST Return Formats released by Govt

10

Assessment and Audit

Assessment and Audit under GST

11

Inspection, Search, Seizure and Arrest

Inspection, Search, Seizure and Arrest under GST

12

Offences, Penalty, Prosecution & Compounding

Offences, Penalty, Prosecution & Compounding in GST

13

Demands and Recovery

Demands and Recovery under GST

14

Appeals and Review

Appeals, Review and Revision in GST

15

Advance Ruling

Advance Ruling in Goods and Service Tax (GST)

16

Settlement Commission

Settlement Commission in Goods and Service Tax (GST)

17

GST Portal

Frontend Business Process on GST Portal

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