GST Registration FAQ’s
Registration under Goods and Service Tax (GST) regime will confer the following advantages to the business:
- Legally recognized as a supplier of goods or services.
- Proper accounting of taxes paid on the input goods or services that can be utilized for payment of GST due to the supply of goods or services or both by the business.
- Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients.
No. A person without GST registration can neither collect GST from his customers nor claim any input tax credit of GST paid by him.
Any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get himself registered. However, certain categories of persons mentioned in Schedule III of MGL are liable to be registered irrespective of this threshold. An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. (As per section 9 (1))
Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date of his liability for registration. Where an application for registration has been submitted by the applicant after 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. In the case of suomoto registration, i.e. taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration.
As per section 2 (6) of the MGL, aggregate turnover includes the aggregate value of:
- all taxable and non-taxable supplies,
- exempt supplies, and
- exports of goods and/or services of a person having the same PAN.
As per paragraph 5 in Schedule III of MGL, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit:
- Persons making any inter-State taxable supply;
- Casual taxable persons;
- Persons who are required to pay tax under reverse charge;
- Non-resident taxable persons
- Persons who are required to deduct tax under section 37;
- Persons who supply goods and/or services on behalf of other registered taxable persons whether as an
- Agent or otherwise;
- Input service distributor
- Persons who supply goods and/or services, other than branded services, through electronic commerce operator;
- Every electronic commerce operator
- An aggregator who supplies services under his brand name or his trade name; and
- Such other person or class of persons as may be notified by the Central Government or a State
- The government on the recommendations of the Council.
Any person should take a Registration, 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.
No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 19 of Model GST Law.
Yes. In terms of Sub-Section (2) of Section 19, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.
Yes. In terms of Sub-section (3) of Section 19, a person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.
Yes. 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 under Section 19 of the Model GST Law. However as per section 19 (4A) of MGL, PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.
Yes. In terms of sub-section (5) of Section 19, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action that is, or may be taken under the MGL, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.
Yes. In terms of sub-section 7 of MGL, the proper officer can reject an application for registration after due verification. However, it is also provided in sub-section 8 of Section 19, the proper officer shall not reject the application for registration or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard.
Yes, the registration Certificate once granted is permanent unless surrendered, canceled, suspended, or revoked.
FAQ’s On GST Amendment
Once the applicant is registered under GST, the need for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details, and so on. In order to amend any information post-registration, the taxpayer needs to file an Application for Amendment of Registration.
- Application for Amendment of Registration can be categorized into two types:
- Application for Amendment of Core fields in Registration
- Application for Amendment of Non-Core fields in Registration
Any taxpayer of following category, registered under GST, can file Application for Amendment of Registration: (A) New Registrants & Normal Taxpayers (B) TDS/ TCS Registrants, UN Bodies, Embassies & Other Notified person having UIN (C) Non-Resident Taxable Person (D) GST Practitioner (E) Online Information and Database Access or Retrieval Service Provider
The following fields of the registration application are called core fields.
- Name of the Business, (Legal Name) if there is no change in PAN
- Addition / Deletion of Stakeholders
- Principal Place of Business (other than a change in State) or Additional Place of Business (other than a change in State)
Fields of the registration application except for the legal name of the business, Addition/ deletion of stakeholder details, and principal place of business or Additional place of business are called non-core fields. Non-core fields are available for editing, and changes in it are auto-populated in the registration of the taxpayer. No approval is required from the Tax Official if any amendments are made to these fields by the taxpayer
Application for Amendment of Registration cannot be filed when there is:
- Change in PAN.
- Change in Constitution of Business resulting in a change of PAN.
- Change in Place of Business from one State to another.
You must submit the application for Amendment of Registration within 15 days from the date of the particular change which has warranted a change in the registration application.
Yes, you can save your application for Amendment of Registration after modification for 15 days. However, if you fail to submit your application for amendment of registration within 15 days of starting/filing/initiating it, the application for amendment in registration will be automatically purged.
“Reasons” for amendment is entered in the Reasons Text box. It is mandatory for the taxpayer to specify reasons for each amendment.
Yes, just like your original registration application, you need to digitally authenticate the application for Amendment of Registration before submitting it on the GST Portal using DSC, E-Sign, or EVC as the case may be.
Primary Authorized Signatory can be deleted subject to the condition that a new Primary Signatory is added/ provided.
Yes, SEZ details entered while registering as an SEZ unit/SEZ Developer can be amended by filing the application for amendment (core fields). Navigate to the below path on the ‘GST Portal Home > Services > Registration > Amendment of Registration Core Fields‘ link.
If you have already applied for amendment of core field(s) and an ARN is generated and the application is still not approved by any tax authority, then you cannot apply for amendment of the non-core field till the time application is approved.
In case of the amendment relating to additional place of business, no documents are required to be uploaded.
Amendment to Non-Core fields is auto-approved after successful filing by the taxpayer and does not require any processing by the Tax Official.
Amendment to Core fields requires approval by the Tax Official. If no action is taken by a tax official, then the application is auto-approved after the stipulated time.
Once the amendment application is approved or rejected, you will receive a notification through SMS and e-mail message. Also, the approval order (REG 15) can be viewed/downloaded by you at the dashboard. Also amended registration certificate containing the amended details will be available for the taxpayer to download at his dashboard.
Once digitally signed application for amendment of registration is filed, the message of successful submission of application is displayed. You will receive the acknowledgment in the next 15 minutes on your registered e-mail address and mobile phone number. SMS and email will be sent to the primary authorized signatory intimating ARN and the successful filing of the Form.