25.1 Where and when to apply for Registration

Question-1 [ICMAI-I-N18-1(iv)-1]

Where a person becomes liable to get registered under GST Law, he should furnish application for registration within --- days.

Question-1A [ICSI-E-D21-92-1]

A person other than Casual/non-resident taxable should apply for registration as per provisions of section 25 of the CGST Act, 2017 within ................ days from the date, he becomes liable for registration.

(A) 60; (B) 30; (C) 90; (D) 45

Question-1B [ICSI-E-J21-76-1]

Bimal commenced proprietary business on 01.05.2020. His total value of supply exceeded the limit for mandatory registration on 05.09.2020. Within how many days, he is liable to get registered under the CGST Act, 2017 ?

(A) 5 days; (B) 15 days; (C) 30 days; (D) 60 days

25.1.1 State-wise Registration required under GST

Question-1 [FAQ-D18-Ch3-9] [Separate Registration in each State]

If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

Ans. 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 Section 22(1) of the CGST/SGST Act.

Question-1A [ICAI-I-N18-O-10a(ii)-2]

Amit, a taxable person, is operating in Tamil Nadu, Punjab and West Bengal, with the same PAN. Can he operate with a single registration in West Bengal?

Answer

No, Amit cannot operate with a single registration in West Bengal if he is making taxable supplies from Tamil Nadu and Punjab also. 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.

However, if he is not making taxable supplies from Tamil Nadu and Punjab, he can operate with a single registration in West Bengal.

Question-1B [ICAI-I-Ch7-Ex19]

Is there an option to take centralized registration for services under GST Law?

Answer

No, the tax paper has to take separate registration in every State from where he makes taxable supply of services.

Question-2 [ICAI-I-Ch7-Ex14]

Whether the registration granted to any person is permanent?

Answer

Yes, the registration certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

25.2 Voluntary Registration

Question-1 [ICAI-I-Ch7-Ex12] [ICAI-I-N18-O-10c-2]

Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?

Answer

Yes. In terms of section 25(3), a person, though not liable to be registered u/s 22 or 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.

Once a person obtains voluntary registration, he has to pay tax even though his aggregate turnover does not exceed Rs.20 Lakhs / Rs.10 Lakhs.

25.3 Suo-moto Registration by Proper Officer

Question-1 [ICAI-I-Ch7-Ex13]

Can the Department, through the proper officer, suo-moto proceed to register a person under GST?

Answer

Yes. In terms of section 25(8) of section 25 read with Rule 16(1), where a person who is liable to be registered under GST law fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under CGST Act, or under any other law for the time being in force, proceed to register such person in the manner as is prescribed in the CGST Rules.

25.4 Single Registration shall be granted for all places of business in each State/UT

Question-1 [ICAI-I-Ch7-Ex21]

At the time of registration, will the assessee have to declare all his places of business?

Answer

Yes. The principal place of business and additional place of business have been separately defined u/s 2(89) & 2(85) of the CGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.

25.4.1 Multiple Registration for each PoB in State/UT subject to conditions

Question-1 [ICSI-P-D21-O-3d(ii)-3][ICAI-I-Ch7-Ex11]

Can a person having multiple places of business in a State obtain separate registrations for each place of business?

Answer

Yes. In terms of section 25(2) readd with rule 11(1), a person having multiple places of buiness in a State may obtain a separate registration for each place of business, subject to such conditions as may be prescribed.

Quesiton-2 [ICSI-P-D20-O-5d-3] [Separate Registration of 2 units in same state]

SAM Ltd. has two manufacturing units located in Maharashtra. One unit located in Nashik is engaged in manufacturing of fabrics and another unit located in Nagpur is engaged in manufacturing of grey cloth. They do not want to have separate registrations for both the units under the GST law. Explain as per provisions of CGST Act, 2017 whether separate registrations are to be taken for the two units when both are located in the same state.

Answer

As per section 25(2) of CGST Act, 2017 as amended w.e.f. 1.2.2019, a person seeking registration for GST shall be granted single registration in each state. Where a person has multiple business places in a state, all such business places shall be included in the single registration with such business place given the status of a principal business place.

However, proviso to Section 25(2) provides that a person having multiple business places may be granted separate registration for each business place in a State or Union territory subject to the conditions as may be prescribed.

In the present case, both the units of SAM Ltd. are located in Nashik and Nagpur in the State of Maharashtra. In case SAM Ltd. wish to have separate registration for each such business place, it can be granted by the authorities. Hence both the units can take separate registration for its units located in Nashik and Nagpur.

25.6.2 PAN is not required in following case

Question-1 [ICAI-I-Ch7-Ex2]

In order to be eligible for grant of registration, a person must have a PAN issued under the Income- tax Act, 1961. State one exception to it.

Answer

A PAN is mandatory to be eligible for grant of registration. One exception to this is a NRTP. A NRTP may be granted registration on the basis of other prescribed documents instead of PAN. He has to submit a self-attested copy of his valid passport along with the application signed by his authorized signatory who is an Indian Resident having valid PAN and application will be submitted in a different prescribed form [Section 25(6) & (7)].

25.7 Procedure for Application for registration

Question-1 [ICMA-I-D18-1(d)(i)-1]

Every person who is liable to be registered under GST shall apply for registration in form ___

Question-2 [ICMA-I-D18-7(a)-1]

Write short notes on procedure for registration under GST.

25.9.2.3 Physical verification report in REG-30 to be uploaded within 15 days of verification

Question-1 [ICSI-E-D18-5b-3]

Subsequent to the grant of registration under the GST law, can the proper Officer conduct physical verification of the place of business?

Answer

Rule 25 of CGST Rules, 2017 empowers the proper officer to do physical verification of the place of business of a registered person after grant of registration.

Such verification may be made and the verification report along with other documents, including photographs, shall be uploaded in form GST REG 30 on the common portal (gst.gov.in) within 15 working days following the date of such verification.

25.9.3.1 PO may require clarifications within 7 working days

Question-1 [ICSI-E-J21-77-1]

When the application seeking registration under GST is deficient and the proper officer has sought some details, within how many days of such intimation the applicant should furnish clarification, information or documents sought through electronic mode ?

(A) Within 7 days from the date of receipt of such intimation

(B) Within 15 days from the original date of application for registration

(C) Within 15 days from the date of receipt of such information

(D) Within 30 days from the original date of application for registration

Question-2 [ICSI-E-D19-80-1]

The application for registration filed as per Rule 8, prior to grant of registration be examined and if found to be deficient, a notice to the applicant in Form.................. be issued within a period of .................... days from the date of submission of application.

(A) GST REG-03, 7

(B) GST REG-03, 3

(C) GST REG-05, 7

(D) GST REG-01, 3

25.11 Assignment of Unique Identity Number to certain Special entities

Question-1 [ICAI-I-Ch7-Ex15]

Is it necessary for the UN bodies to get registration under GST?

Answer

In terms of section 25(9) of the CGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal.

The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified.

Question-2 [ICAI-I-Ch7-Ex16]

What is the responsibility of the taxable person making supplies to UN bodies?

Answer

The taxable supplier making supplies to UN bodies is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B).

25.12.1 Certification of Registration in REG-06 showing PPoB & APoB and GSTIN Format

Question-1 [ICSI-E-D19-76-1]

The registration under GST is ................... based with State specific number and is known as GST Identification Number (GSTIN) which is a ......................digit number under the CGST Act, 2017.

(A) TAN, 12; (B) PAN, 15; (C) TAN, 15; (D) PAN, 12

25.12.2 Effective Date of Registration

Question-1 [ICAI-I-M18-O-11a-4] [ICAI-I-Ch7-3] [Application on exceeding AT]

Determine the effective date of registration under CGST Act in respect of the following cases with proper explanation:

(i) The aggregate turnover of Varun Industries of Mumbai has exceeded Rs.40 lakh on 1st August. Varun Industries manufactures LED TVs in Mumbai and sells them in Pune. It submits the application for registration on 20th August. Registration certificate granted on 25th August.

(ii) Sweta InfoTech Services is the provider of internet services in Pune. Its aggregate turnover exceeds Rs.20 lakh on 25th September. It submits the application for registration on 27th October. Registration certificate is granted on 5th November.

Answer

As per section 22 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit.

As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration.

In the light of the above provisions, in the given cases, the applicable turnover limit for registration will be Rs.40 lakh and Rs.20 lakh respectively in case (i) and (ii).

(i) Since Varun Industries applied for registration within 30 days of becoming liable to registration, the effective date of registration is 1st August.

(ii) Since Sweta InfoTech Services applied for registration after the expiry of 30 days from the date of becoming liable to registration, the effective date of registration is 5th November.

Question-1A [ICAI-I-CH7-Ex1]

Determine the effective date of registration in following cases:

(a) The aggregate turnover of Dhampur Footwear Industries of Delhi has exceeded the applicable threshold limit of Rs.40 lakh on 1st Sep. It submits the application for registration on 20th Sep. Registration certificate is granted to it on 25th Sep.

(b) Mehta Teleservices is an architect in Lucknow. Its aggregate turnover exceeds Rs.20 lakh on 25th Oct. It submits the application for registration on 27th Nov. Registration certificate is granted to it on 5th Dec.

Answer

As per section 22 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit.

As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration.

Advice

(a) Since Dhampur Footwear Industries applied for registration within 30 days of becoming liable to registration, the effective date of registration is 1st Sep.

(b) Mehta Teleservices applied for registration after the expiry of 30 days from the date of becoming liable to registration, the effective date of registration is 5th Dec.

Question-1B [ICAI-I-M18-11a-4]

Determine the effective date of registration in the following instances:

(i) The aggregate turnover of Madhu Ltd., engaged in taxable supply of services in the state of Punjab, exceeded Rs.20 lakh on 25^th Aug, 2017. It applies for registration on 19^th Sep, 2017 and is granted registration certificate on 29^th Sep, 2017.

(ii) What will be your answer, if in the above scenario, Madhu Ltd. submits the application for registration on 27^th Sep, 2017 and is granted registration on 5^th Oct, 2017?

Answer

As per section 22 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit.

As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration.

Advice

(a) Since Madhu Ltd applied for registration within 30 days of becoming liable to registration, the effective date of registration is 25^th Aug.

(b) Since Madhu Ltd applied for registration after the expiry of 30 days from the date of becoming liable to registration, the effective date of registration is 5th Oct.

Question-1C [ICAI-F-M22-4b(i)-2]

Comment on the given situations relating to GST procedures. Your answer should include relevant provisions of law, as may be applicable:

Jugnoo Enterprises, a trader engaged in the buying and selling of medicines within the State of Delhi, is not registered under GST. It exceeded the turnover of Rs.20 lakh on 15th July 2021 and also exceeded the turnover of Rs.40 lakh on 14th Feb 2022.

It applied for registration under GST on 28th Feb and registration certificate was granted on 2nd March 2022. Determine the date on which liability to register arises and the effective date of registration in this case.

Answer

As per section 22 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit.

As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration.

Advice

For Delhi, aggregate turnover limit is Rs.40 lacs

Since Jugnoo Enterprises applied for registration within 30 days of becoming liable to registration, the effective date of registration is 14^th Feb.

Question-1D [ICSI-E-D18-O-98-1]

98. State which shall be taken as the effective date of registration as per CGST Act, 2017 where the aggregate turnover of Madhur Company engaged in supply of taxable services in the state of Rajasthan exceeded Rs.20 lakh during the year on 25th September, 2017, the application for registration under GST was filed on 19th October, 2017 and the registration certificate was granted on 29thOctober, 2017 by the authority:

(A) 25-9-2017; (B) 19-10-2017; (C) 24-10-2017; (D) 29-10-2017

Quesiton-1E [ICSI-P-D19-2A(ii)-2.5]

Ganga Co. Ltd. commenced business on 01-07-2018. It applied for registration on 05-08-2018. The registration was granted on 07-08-2018. What is the effective date of registration? Instead of 01-07-2018, if it had commenced business on 20-07-2018, what would be your answer?

Question-1F [ICAI-I-N18-O]

The aggregate turnover of Vikas Enterprise of Mumbai (Maharashtra) has exceeded Rs.20 lakh on 25thJanuary, 2018. It submits the application for registration on 15^th February, 2018. Registration certificate is granted on 20^th February, 2018. Determine the effective date of registration under CGST Act, 2017

Question-1G [ICMAI-F-J19-1(vi)-2]

Question-2 [ICSI-P-J21-O-5b-3]

Royal Services Ltd. is engaged in supply of taxable services only in Tamil Nadu. Its turnover crosses Rs.20 lakhs on 1st June, 2020. It applies for registration under GST on 25th June, 2020 and gets registration certificate on 2nd July,  2020.

(i) What is the effective date of registration for the company ?

(ii) If it applies for registration on 10th July, 2020 and is given with registration certificate on 16th July, 2020, find the effective date of registration ?

(iii) Instead of Tamil Nadu, if it is carrying on its business in Assam, is it liable to get its business registered under GST ?

Answer

(a) As per section 22 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit.

Threshold limit for supplier engaged in “supply of services” or both “goods and services”

(b) As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration.

Advice

(i) Since Royal Services Ltd applied for registration within 30 days of becoming liable to registration, the effective date of registration is 1^st Jun 2020.

(ii) Since Royal Services Ltd applied for registration after the expiry of 30 days from the date of becoming liable to registration, the effective date of registration is 16^th Jul, 2020.

(iii) Instead of Tamil Nadu, if it is carrying on its business in Assam, Situation would be same because threshold limit for Assam is also same.

Question-3 [ICAI-F-M18-4a-5] [ICAI-F-Ch9-7] [Application on exceeding AT & Revised Invoice]

Pari & Sons is an unregistered dealer. On 10^th August, 2017 aggregate turnover of Pari & Sons exceeded Rs.20,00,000. The firm applied for registration on 27th August, 2017 and was granted the registration certificate on 1^st Sep, 2017.

Under CGST Rules, 2017, you are required to advise Pari & Sons as to what is the effective date of registration in its case. It has also sought your advice regarding period for issuance of revised tax invoices.

Answer

As per section 22 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit.

As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration.

Advice

Since Pari & Sons applied for registration within 30 days of becoming liable to registration, the effective date of registration is 10^th Aug.

Question-3A [ICSI-P-J22-2d-5]

Aryan & Sons is an unregistered dealer of taxable supplies in Delhi. On 10th Sept, 2021 aggregate turnover of Aryan & Sons exceeded Rs.20,00,000. The firm applied for registration on 27th Sep, 2021 and was granted the registration certificate on 1st Oct, 2021.

Under CGST Rules, 2017, you are required to advise Aryan & Sons as to what is the effective date of registration in its case. It has also sought your advice regarding period for issuance of revised tax invoices.

Answer

As per section 22 read with Notification No. 10/2019 CT dated 07.03.2019, a supplier is liable to be registered in the State/Union territory from where he makes a taxable supply of goods and/or services, if his aggregate turnover in a financial year exceeds the threshold limit.

As per rule 10, where a person submits the application for registration within 30 days of becoming liable for registration, the effective date of registration is the date on which the person becomes liable to registration; otherwise it is the date of grant of registration.

Advice

Since Aryan & Sons applied for registration within 30 days of becoming liable to registration, the effective date of registration is 10^th Sep.

Revised Invoice

Further, every registered person who has been granted registration with effect from a date earlier than the date of issuance tax of registration certificate to him, may issue revised tax invoices in respect of taxable supplies affected during this period within one month from the date of issuance of registration certificate [Section 31(3)(a) read with rule 53(2)].

In view of the same, Aryan & Sons may issue revised tax invoices against the invoices already issued during the period between effective date of registration (10th September, 2021) till the date of issuance of registration certificate (1st October, 2021) within one month from the date of issuance of certificate of registration, i.e. on or before 1st November, 2021.

25.14.3 PO may grant and issue RC within 3 working days from application date

Question-1 [ICSI-E-D19-81-1]

Any person required to deduct tax or required to collect tax at source under GST as per Rule 12 shall electronically submit an application for the grant of registration in Form ............................... and after verification of the application the proper officer may grant the registration and issue the certificate of registration in Form .......................

(A) GST REG-5, GST REG-4

(B) GST REG-8, GST REG-7

(C) GST REG-7, GST REG-6

(D) GST REG-10, GST REG-9

25.16 Miscellaneous Questions

Question-1 [ICSI-E-D21-O-84-1]

Which of the following is a false statement in relation to condition and procedure for registration as per CGST Act, 2017?

(A) Application for registration must be made within sixty days from the date on which he becomes liable to registration, in every such state or union territory in which he is so liable.

(B) A person seeking registration under this act shall be granted a single registration in a state or union territory.

(C) The registration or the unique identity number shall be granted or rejected after due verification in such manner and within such period as may be prescribed.

(D) Establishment in such state or union territory of a person shall be treated as establishments of distinct persons for the purpose of the act.