Standardised PPT on GST
INDIRECT TAXES COMMITTEE
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
Disclaimer and Copy right 2
This presentation has been prepared to provide a standard ‘user presentation’. The views expressed
in this presentation are those of Speaker(s). The Institute of Chartered Accountants of India may
not necessarily subscribe to the views expressed by the speaker(s).
The information cited in this presentation has been drawn from various sources. While every
efforts have been made to keep the information cited in this presentation error free, the Institute or
any office do not take the responsibility for any typographical or clerical error which may have
crept in while compiling the information provided in this presentation. Further, the information
provided in this presentation are subject to the provisions contained under different acts and
members are advised to refer to those relevant provision also. For clarifications write to us at
idtc@icai.in
© The Institute of Chartered Accountants of India
This standardised PPT may be used by any person with due
acknowledgement to the Indirect Taxes Committee of ICAI.
© Indirect Taxes Committee, ICAI
3
Registration
© Indirect Taxes Committee, ICAI
Registration Structure under GST – Sec 22 4
Three Acts applicable on every Person under GST – Central GST Act, (State) GST Act or (Union
Territory) GST Act, Integrated GST Act.
Registration
Registrations required by every person under SGST
Simultaneous registration under CGST, SGST/ UTGST and IGST Registration
Single GSTIN under CGST
Registration
Separate registration required for each State under IGST
Total possible registrations for one PAN
States + Business
29+2 N
UTs Verticals
Possible separate registrations for each business vertical within a State as defined u/s 2(18)
© Indirect Taxes Committee, ICAI
Registration Structure under GST – Sec 25 5
PAN based Registration: PAN will be mandatory (except for Non-Resident / UN
agencies)
X X X X X X X X X X X X X X X
State Code Business Vertical
PAN Blank Check-sum
Place of Registration - “from where” Supplier makes a taxable supply of goods or
services or both
Provision for Voluntary Registration
Central / State Government specify persons exempted from obtaining registration
Auto generation of provisional registration for existing assessee based on enrolment
Proper officer has powers for suo moto registrations in case of unregistered persons
© Indirect Taxes Committee, ICAI
Registration Process
6
• Form GST • Approval within 3
Reg-01 Verification working days
• Part A (PAN, e- • If satisfactory
Mail, Mobile Initial verification clarifications received–
within 3 working approval shall be given in
Verification) next 7 days
days
• Part B (Other • If clarifications not
Clarifications/inf
details) satisfactory- intimate the
o required –
• Ack. Form Form GST Reg-03
rejection in Form GST
GSTReg-02 REG-05
Applicant furnish • Deemed registration--No
• Submit the clarifications in action taken within 3/7
relevant docs Form GST Reg-04 working days
within next 7
Application working day
Approval
/Rejection
Said process applicable to Inter-state, Voluntary,
Casual, Reverse Charge, ISD, Agents, E-com 17 days
Process
Registration Certificate is Issued in Form GST Reg-06
© Indirect Taxes Committee, ICAI
Process to obtain Registration – Sec 25 7
Application to be filed online in each State within 30 days
Application can also be filed through TRP or FC
Scanned documents to be attached
Status of the Application – Acceptance / Query
Rejection only after giving opportunity of being heard
Rejection of Application under CGST will be a deemed rejection under SGST and vice-
versa
Deemed Approval, if no query
© Indirect Taxes Committee, ICAI
Registration Special Provisions 8
Failure to Register Casual Taxable Person
• If person newly applying for • Person who occasionally
registration fails to apply for undertakes transactions
registration within 30 days involving supply of goods
from the date on which he and / or services in the course
becomes liable to registration or furtherance of business, in
– ITC credit in respect of a taxable territory where he
goods held in stock or has no fixed place of
contained in finished or business.
semi-finished goods held in
stock will not be available.
© Indirect Taxes Committee, ICAI
Registration Provisions, Non-Resident
Taxable Person – Sec 27 9
Registration Time period Advance Deposit
• Person who • Certificate of • They shall be
occasionally, Registration required to make
undertakes issued to such advance deposit
transactions persons shall be of estimated tax
involving supply valid only for a liability net tax at
of goods and period of 90 Days. the time of
services, and who [Can be extended registration and
has no fixed maximum by additional deposit
place of business further 90 days] of tax in case of
in India. extension.
© Indirect Taxes Committee, ICAI
Amendment in Registration – Sec 28 10
Any change in registration has to be informed within 15 days of change
Proper officer may approve / reject amendment
No rejection without giving an opportunity of being heard
Rejection of amendment under CGST will be a deemed rejection under
SGST and vice-a-versa
© Indirect Taxes Committee, ICAI
Cancellation of Registration – Sec 29
Reasons for cancellation 11
• Transfer of business or discontinuation of business
• Change in the constitution of business. (Partnership Firm may be changed to Sole
Proprietorship due to death of one of the two partners, leading to change in PAN )
• Persons no longer liable to be registered under Section 22 and 24 (Except when he
is voluntarily registered)
• Where registered taxable person has contravened provisions of the Act as may be
prescribed
• A composition supplier has not furnished returns for 3 consecutive tax periods/
any other person has not furnished returns for a continuous period of 6 months
• Non-commencement of business within 6 months from date of registration by a
person who has registered voluntarily.
• Where registration has been obtained by means of fraud, willful statement or
suppression of facts, the registration may be cancelled with retrospective effect.
© Indirect Taxes Committee, ICAI
Cancellation of Registration – Sec 29 12
Cancellation can be done by Proper Officer suo motu or on application made
by the registered taxable person;
Retrospective cancellation in case of fraud, wilful misstatement or suppression
of fact;
Liability to pay tax before the date of cancellation will not be affected;
Cancellation under CGST Act will be deemed cancellation under SGST Act and
vice-versa;
Substantial penalty in case registration obtained with fraudulent intentions;
Notice of hearing and opportunity of being heard is a MUST before
cancellation;
Application for revocation or cancellation of registration shall be made within
30 days of date of service of cancellation order (Sec 30);
Revocation of cancellation under CGST will be a deemed revocation under
SGST and vice-a-versa;
© Indirect Taxes Committee, ICAI
Cancellation of Registration – Sec 29 13
SL No Form No Title of the Form
1 GST-REG-01 Application for registration
2 GST-REG-02 Acknowledgement
3 GST-REG-03 Notice Seeking Additional information/ clarification/ documents relating to
application for registration / amendment / cancellation
4 GST-REG-04 Furnishing clarification sought in GST REG03
5 GST-REG-05 Order of rejection of Application
6 GST-REG-06 Registration Certificate issued
© Indirect Taxes Committee, ICAI
Cancellation of Registration – Sec 29 14
SL No Form No Title of the Form
7 GST-REG-07 Application for Regn of Tax Deductor / Tax Collected at source
8 GST-REG-08 Order of cancellation of registration as Tax deductor or Tax collector at source
9 GST-REG-09 Application for Registration for Non Resident Taxable person
9A GST- REG-9A Application for registration for OIDRS by Non Resident Taxable person
10 GST-REG-10 Application for extension in period of causal taxable person or non resident
taxable person
11 GST-REG-11 Temporary Suo Moto Registration
12 GST-REG-12 Application to grant UID
© Indirect Taxes Committee, ICAI
15
Thank You
For any Clarification, Please Contact
Indirect Taxes Committee of ICAI
Email: idtc@icai.in, Website: www.idtc.icai.org
© Indirect Taxes Committee, ICAI
