Registration Process under GST [ Video Tutorials]

By | November 9, 2018
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(Last Updated On: November 9, 2018)

Registration Process under GST [ Video Tutorials]

Video Tutorial by CA Satbir Singh  .

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Also Refer Registration process under GST (Part2) [ Video Tutorials]

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Free GST Online Course [ Videos ] by CA Satbir Singh

What is the procedure for GST Registration under CGST Act?

  1. Procedure for registration. (1) Every person who is liable to be registered under section 22 or section 24 shall apply for registration in every such State or Union territory in which he is so liable within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed: Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to the commencement of business: [Section 25(1) of CGST Act 2017 ] Note -1 : Refer: “Chapter Ill – Registration” of the CGST Rules, 2017.

  2. What is the procedure for GST Registration under CGST Act? Procedure for registration. 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 the appropriate base line is located. [Section 25(1) of CGST Act 2017 ]

  3. How many GST Registrations can be taken in State under CGST Act Procedure for registration. A person seeking registration under this Act shall be granted a single registration in a State or Union territory: [Section 25(2) of CGST Act 2017 ]

  4. How many GST Registrations can be taken in State under CGST Act Procedure for registration. [Provided that a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business, subject to such conditions as may be prescribed 2.1 [Section 25(2) of CGST Act 2017 ] 1. Substituted by the Central Goods and Services Tax (Amendment) Act, 2018, with effect from a date yet to be notified. Prior to its substitution, proviso read as under “Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed.” 2 Refer rule 11 of the CGST Rules, 2017.

  5. Whether person applying under State GST Act is required to have separate GST Registrations under CGST Act? Deemed registration. The grant of registration or the Unique Identity Number under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act shall be deemed to be a grant of registration or the Unique Identity Number under this Act subject to the condition that the application for registration or the Unique Identity Number has not been rejected under this Act within the time specified in sub-section (10)of section 25 [Section 26(1) of CGST Act 2017 ]

  6. Whether person can take Voluntary GST Registrations under CGST Act? Procedure for registration. 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 registered person, shall apply to such person [Section 25(3) of CGST Act 2017 ]

  7. What will happen if person takes more than one GST Registrations under CGST Act? Procedure for registration. 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. [Section 25(4) of CGST Act 2017 ]

  8. What will happen if person has establishments in different states and has obtained registration under CGST Act? Procedure for registration. Where 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. [Section 25(5) of CGST Act 2017 ]

  9. What is required for taking GST registration under CGST Act? Procedure for 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: Provided that a person required to deduct tax under section 5.1 may 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. [Section 25(6) of CGST Act 2017 ]

  10. What is required for taking GST registration under CGST Act for Non Resident ? Procedure for registration. Notwithstanding anything contained in sub-section (6), a non-resident taxable person may be granted registration under sub-section (1) on the basis of such other documents as may be prescribed. [Section 25(7) of CGST Act 2017 ] Note 1. Refer rule 13 of the CGST Rules, 2017. : Grant of registration to non-resident taxable person

  11. How to apply for GST registration under CGST Act? Application for registration 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 referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) 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 (hereafter in this Chapter referred to as “the applicant”) 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(1) of the CGST Rules, 2017 ]

  12. How Validation will be made for GST registration under CGST Act? Application for registration (a) The Permanent Account Number shall be validated online by the common portal from the database maintained by the Central Board of Direct Taxes. (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address. [Rule 8(2) of the CGST Rules, 2017 ]

  13. What needs to be done after Reference Number if generated for GST registration under CGST Act? Application for registration Using the reference number generated under sub-rule (3), 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(4) of the CGST Rules, 2017 ]

  14. When Acknowledgement will be issued to Casual Taxable Person for GST registration under CGST Act? Application for registration 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 8(6) of the CGST Rules, 2017]

  15. How wil GST registration certificate be verified by Officer under CGST Act? Issue of registration certificate Every certificate of registration shall be ‘[duly signed or verified through electronic verification code] by the proper officer under the Act. [Rule 10(4) of CGST Rules 2017 ] Note 1. Substituted for “digitally signed” by the Central Goods and Services Tax (Amendment) Rules, 2017, w.r.e.f. 22-6-2017.

  16. Where to Display GST Registration Certificate? Display of registration certificate and Goods and Services Tax Identification Number on the name board (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 Ta:x 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 [Rule 18 of CGST Rules 2017 ]

  17. Whether Business premises will be verified for GST registration under CGST Act? 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 be uploaded in FORM GST REG-30 on the common portal within a period of fifteen working days following the date of such verification. [Rule 25 of the CGST Rules, 2017 ]

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