Chapter: Registration Under GST

Income Tax Lecture - 3

By – CA Jasmeet Singh
RECAP
5 25
TOPICS
cancellation of reg.
 within 304 From liable to Reg
Normally
5 d to comm
III prior
ie Bus Comm 9 3 25
5d Prior
Regapply 4 3 25
Reg Apply
Adv.tta

IhncusataeiniOPraq.Maidon
9 25 3 25 25 3
M R

John USA PAN yes use for

Reg As NRTP
NO VALID PASSPORT_

Delhi trade fair

reef
PAM
Ho aiald f umben
 PART A Basic Details PAM Email Mobile No

REG 01
PART B Bus details
Sp
Constitution
Nature ofActivity
P.P.O.ir AP.OB
Directors Partners

Rey Amend Non Core Area GST Revenue Koi Moksoan

Mahihai
Motbile no
school P.o Permission
xyz
Delhii ln sgnaporyt
Ottbased
AB verite
Core Areas GST
liability Impou P.OAppron
Hep.p
oiB
change within state

UPO Mo Director Pan

 Applied by RP successor A

CANCELATION OF REG Proper officer

A Discontinued
Death Business Transfer hier
of proprietor lega
successor
I mr
III shop
M Hpply concell of
for
H Reg of Mrix
IM unde
Apply forherNew Reg
PAN
Constitution
change 11
Ind firm

Amalgamation

Demeyer
na
t
CH
 Rep not covered In these section

shoes
I 23 24
m
TO 70L
1
APM
for
can
11
522
SIX

Intersxful
canal

112 USTR 1 onsupply Declare Fbi Y L Recipient Excess

ITC Trofr
20 2 GSTR 3B Ofw supply dell 1144L He
FSL 36000
In 4st
Feb
 Gallice 18 0 NOW 12 0
V05 105357
VOS 1100,000
HEY VOS 1100,000
Got 121000
93T 12 12643
40518 0 181000

1118002 1112101 11181000

composition supplice Single Return for Fy DID 30 4 Next Fy

FY 23 24 24 25
1 1
45 3814124 31 7 24
3m
DID for filling
GFR 4 Tildate
ie composition GSTR 4
Return Not
file
Now
Reg liable
cancellation
for
Normal scheme Return filling 2 option
Quarterly Monthly
Return Returns
11
20 5 Return Not 6M Return Not
fly filk
liable for Rep conc
 Cancellation Proceedings Initiate Pro check of dues clear
current liability
Cancellation Order
payable
Issue

Req suspend Temporary cancellation Inactive

MAAMA JA RAHA HAI AAP UNREY
TAX Invoice issue Mo
UST Returns FILE

CANCELIATION PROCEEDING
1,517125 1
150 supplies 21 9 25
Rep suspend
1
After Concell Proceedings
During Susp Revoke
suspension complete
TAX INV Bill of Revised Tax
supply Invoice Susp of Reg Revoked
ie Rey Again Active
No Return file for 150 Return file
After 21 9 25 latest Date Susp come
supplies
Into effect ie 15 7 25
ie Retrospectively

TI Bos T1
V03 112 Revise V0 100

t.IE