GST Blog

Registration under GST

By J.Prem Bashani, Founder @psquarewisdoms

Registration is the first obligation of tax payers under the GST law. We are aware that GST is an indirect taxation.  As such, GST laws do not expect the tax payers to pay the taxes from their resources. Instead, they obligate the tax payer assesses to collect the taxes from their buyers and pay to the government. Tax payers are those that are liable to pay taxes under the GST laws. The first process of the tax payer under the GST law to fulfil this obligation is called Registration. 

Every person or company engaged in the business of supply of goods or services in India and taxable under GST laws should obtain registration. A threshold annual turnover is prescribed for obtaining compulsory registration. A class of persons viz. an interstate supplier, a casual tax payer, a non resident tax payer, a tax payer under reverse charge, TDS deductees, Agents of tax payers who raise invoice on behalf of tax payers, E commerce operators and aggregators, and any other person notified for the purpose from time to time under the GST laws also require compulsory registration. Multiple verticals of the same company is given an option of separate GST registrations. Voluntary registration of non tax payer to participate in the supply chain is also permissible under the GST Laws. Suo-moto registration of business by the Department is also provided under the act. Input Service distributors should compulsorily obtain separate registrations for each of the offices from which such invoices are raised apart from the regular registration.

An application for registration under GST laws shall be made by a business before reaching the taxable threshold as may be prescribed or before the issue of the first invoice or within 30 days of issue of the first invoice. Registration is a legal recognition of a supplier of goods and services in India in the new GST regime. Henceforth, the invoices raised by businesses become legitimate transactions only upon fulfilling the obligation of registration under the GST law. Also, registration is the basic requirement of a business for availing or passing on of the input tax credit to the buyers.

No deposits or fee of any sort is required for making an application of registration for normal businesses that have a place of business in India. However, casual tax payers, non residents and other temporary tax payers defined under the GST laws need to deposit an amount equivalent to the estimated tax on the proposed transaction every time at the time of applying for registration. The registration issued to a normal business having office in India is permanent unless suspended, revoked or cancelled. The registration issued to a casual tax payer, non resident and other temporary tax payers are temporary in nature and therefore are issued with an expiry date of 90 days.

The application process of registration is done through the GSTN portal. GSTN portal is the digital interface for all tax payer services including registration. The existing central excise, service tax and vat assesses shall migrate to the GSTN through an enabling digital process and the new businesses started after the commencement of the GST Laws shall obtain fresh registration through the GSTN portal. PAN issued by the income tax department is the essential requirement for all assesses except non-residents for the purposes of issue of registration certificate under the GST laws. Provision for amendment to registrations by the tax payers is enabled in the GSTN interface. However, core amendments are done by the proper officers upon service requests raised by the tax payers.

An UID in lieu of registration has to be obtained by receiver of supply of goods and services like UN bodies, consulates, Embassies and other class of persons notified in this behalf, through the GSTN portal. The invoices raised by taxpayers to the UID holders are treated B2B under the GSTN process. Similarly government bodies and PSUs not supplying goods and services shall obtain UID instead of registration to enable interstate purchases recorded through the GSTN.

In a nut shell, all transactions, services and processes under the GST laws are digitalized through the GSTN interface and the participants to the transactions are identified through a pan based registration number or an UID created in the GSTN portal. Sub identities are enabled for businesses that choose separate tax payer identity for the purposes of multiple verticals, obligated registrants for multi state operators and to tag the origin of input service distributor invoices.


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