Copyright GSTFORCE.COM

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1 Copyright GSTFORCE.COM

2 GST Registration shall start on * at Assesses with verified PAN shall be allowed to fill details & submit proofs. All the taxpayers registered under any of the Acts as specified viz. taxes which are subsumed, are expected to visit the GST System Portal and enroll themselves. Before enrolling with GST System Portal, you must ensure to have the following information/ documents available with you:- Provisional ID received from State/Central Authorities; II. Password received from the State/Central Authorities; III. Valid Address; IV. Valid Mobile Number; V. Bank Account Number VI. Bank IFSC

3 Documents Proof of Constitution of Business: i. In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB) ii. In case of Others: Registration Certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB) b. Photograph of Promoters/ Partners/Karta of HUF (JPEG format in maximum size of 100 KB) c. Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB) d. Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB) e. Opening page of Bank Passbook / Statement containing Bank Account Number of < Account Number>, Address of Branch, Address of Account holder and few transaction details (PDF and JPEG format in maximum size of 1 MB)

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5 1. Single Premises Registration {Within state/ intra supply} 2. Centralized Registration {Within state/ intra supply}..premises Code Business Verticals } 3. Composition Scheme {Optional 50 Lack} 4. IGST Registration {Along With S.no 1 & Import& Export} 5. Casual Dealer Registration {No Limit for 90 days}& Agents. 6. TDS Dealer Registration {Work.Contract No Limit} 7. TCS Dealer Registration {E-commence portal & Dealer No Limit} 8. Reverse Charge Dealer {Supply of service/ goods No Limit} 9. NRI Registration {No limit-temporary-90 days (other state dealer/supplier) 10. ISD {No Limit Input Service Distributor}

6 CA NAVJIT SINGH (FCA/FCMA/DISA) Threshold Limit of Registration Supplier Make Taxable supply of goods or services with annual Turnover above Rs. 20 lakh Exception: Northeastern states, Limit set at Rs. 10 lakh. No Threshold exemption for persons making Inter-State Supply and.. required to pay GST under reverse charge mechanism. Levy of Tax Person Registered is liable to pay tax if his aggregate turnover in a F.Y. exceeds Rs. 20 Lakh. Northeastern state: Turnover Exceeds Rs. 10 lakh.

7 A Supplier is required to get registered under GST if his aggregate Turnover in F.Y. exceeds Rs. 20lakh (other than eastern state) no limit if inter state) includes PAN INDIA supply(taxable/non-taxable) Each taxpayer would be allotted a PAN LINKED TAXPAYER IDENTIFICATION NUMBER with a total of 15 digits. This would bring the GST PAN-LINKED SYSTEM in line with the prevailing PAN-based system for Income tax facilitating data exchange and taxpayer compliance. The exact design would be worked out in consultation with the Income-Tax Department.

8 STATE CODE 1-2 PAN 3-12 ENTITY CODE 13 BLANK 14 CHECK DIGIT 15 PROCEDURE FOR OBTAINING REGISTRATION, ALL THE TAXABLE PERSONS SHALL INTERACT WITH TAX AUTHORITIES THROUGH A COMMON PORTAL CALLED GST COMMON PORTAL THAT WOULD BE SET UP BY GOODS & SERVICES TAX NETWORK (GSTN).Electronic ledger of cash, input credit, adjustment, refund.etc.

9 The Questions deal with almost all common question and is divided in Part A, Part B, Part C & Part D Part-A: General Information 1. Who is an existing taxpayer? An existing taxpayer is an entity currently registered under any of the Acts as specified below:- a. Central Excise b. Service Tax c. State Sales Tax / VAT (except exclusive liquor dealers if registered under VAT) d. Entry Tax e. Luxury Tax f. Entertainment Tax (except levied by the local bodies)

10 2. What does the word enrolment under GST system portal mean? Enrolment under GST means validating the data of existing taxpayers and filling up the remaining key fields. 3. Do I need to enroll for GST? All existing taxpayers registered under any of the Acts as specified in Q1 will be transitioned to GST. Enrolment for GST will ensure smooth transition to GST regime. The data available with various tax authorities is incomplete and thus fresh enrolment has been planned. Also, this will ensure latest data is available in GST Database without any recourse to amendment process, which is the norm to update the data under tax statutes today. 4. Why do I need to enroll myself as a user on the GST System Portal? GST System portal has been created for this purpose as no paper based enrolment will be allowed. You need to enroll as a user on the GST system portal, so that you may be enabled as a registrant for GST Compliance requirement viz. return filling, tax payment, etc.

11 5. When do I need to enroll with the GST Systems Portal? The taxpayers registered under any Acts as specified under Q1 are required to enroll at GST System Portal. State VAT and Central Excise can start enrolling from November, 2016 on GST System Portal as per plan indicated on GST System portal. The taxpayers registered under Service Tax will be enrolled on a later date for which separate intimation will be sent. 6. Is there any concept of deemed enrolment on GST System Portal? No. There is no deemed enrolment on GST system portal. All the taxpayers registered under any of the Acts as specified in Q1, are expected to visit the GST System Portal and enroll themselves. 7. Is there any fee/charge levied for the enrolment on GST System Portal? No. There is no fee/charge levied for the enrolment of a taxpayer with GST System Portal.

12 8. Is the enrolment process different for taxpayers registered under Centre /State/UT tax Acts as specified in Q1? No. The enrolment process is common for all taxpayers registered under Centre/State/UT tax Acts as specified in Q1. 9. Are taxpayers required to enroll separately with Central and State authorities under GST? No, any person who wants to seek enrolment under the GST Act has to apply on the GST System Portal. Enrolment under the GST is common for both Central GST and the State GST. There will be common registration, common return and common Challan for Central and State GST. 10. What information should be readily available with me before I begin to enroll with GST? Before enrolling with GST System Portal, you must ensure to have the following information/ documents available with you:- I. Provisional ID received from State/Central Authorities; II. Password received from the State/Central Authorities; III. Valid Address; IV. Valid Mobile Number; V. Bank Account Number VI. Bank IFSC Documents a. Proof of Constitution of Business :

13 i. In case of Partnership firm: Partnership Deed of Partnership Firm (PDF and JPEG format in maximum size of 1 MB) ii. In case of Others: Registration Certificate of the Business Entity (PDF and JPEG format in maximum size of 1 MB) b. Photograph of Promoters/ Partners/Karta of HUF (JPEG format in maximum size of 100 KB) c. Proof of Appointment of Authorized Signatory (PDF and JPEG format in maximum size of 1 MB) d. Photograph of Authorized Signatory (JPEG format in maximum size of 100 KB) e. Opening page of Bank Passbook / Statement containing Bank Account Number of< Account Number>, Address of Branch, Address of Account holder and few transaction details (PDF and JPEG format in maximum size of 1 MB)

14 Part-B: System Specific Information 12. Which username do I need to provide during first time login. Can I use the same username and password which I used to login as State registrant? For the first time login, you need to provide username and password that you received from the State VAT/Centre Tax Department. For subsequent login, you need to enter username and password as created by you while enrolling with GST System Portal. 13. What user ID can I choose after first login? You may choose any user ID of your choice, provided it is available in the database while you are registering. 14. I have not received my username and password to apply for enrolment with GST. What do I do now? In case you have not received your user name and password, you can contact your jurisdictional State/Centre authorities.

15 15. Can I give address and mobile number of my Tax Professional during enrolment with GST? No, you should not give the address and mobile number of Tax Professional or anyone else. You MUST provide the address and mobile number of the primary Authorized Signatory appointed by you or yourself. All future correspondence/communication from the GST System Portal will be sent on the registered mobile Number and address only. Tax professionals will be given separate user ID and password from GST system and they will provide their own Id and mobile number for that purpose. 16. Who can be the Primary Authorized Signatory? A Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of taxpayer. All communication from the GST System Portal relating to taxpayer will be sent to him. For example:- in case of proprietor, the proprietor himself or any person authorized by him, in case of partnership any of the partner authorized or any person authorized, in case of Company/LLP, Society, Trust, the person who is authorized by Board or Governing Body etc. can act as Primary authorized signatory. Copy of authorization needs to be uploaded. In case of multiple authorized signatory for single business entity, one authorized signatory should be designated as primary authorized signatory and and mobile number of that person shall be provided at the enrolment. In case of single authorized signatory for a business entity, he shall be assumed as primary authorized signatory for that business entity.

16 17. How long the OTP is valid? The OTP sent to your address and mobile number is valid for <15> minutes. It expires after 15 minutes. minutes. 18. I have not received the OTP on my mobile? What do I do now? Your OTP would be sent on your registered mobile number and e mail address on GST System Portal. If you have not received the OTP within 15 minutes, you may choose to receive it again by clicking the RESEND OTP button. ppp 19. What if I don t receive the OTP even after clicking the RESEND OTP button? If you do not receive the OTP via SMS on your mobile number even after clicking the RESEND OTP button, please verify if the mobile number provided by you is correct. If you do not receive the OTP on your address even after clicking the RESEND OTP button, please verify that your address entered is correct and the Internet and mobile network are available. aaa 20. Why I have received two One Time Passwords (OTPs) for and mobile? Separate OTPs are sent to on address and mobile number to validate them. Thus two separate OTPs are sent. All future correspondence from the GST System Portal will be sent on the registered address and mobile number only. Therefore, there is need to validate both mobile number and address.

17 15. Can I give address and mobile number of my Tax Professional during enrolment with GST? No, you should not give the address and mobile number of Tax Professional or anyone else. You MUST provide the address and mobile number of the primary Authorized Signatory appointed by you or yourself. All future correspondence/communication from the GST System Portal will be sent on the registered mobile Number and address only. Tax professionals will be given separate user ID and password from GST system and they will provide their own Id and mobile number for that purpose. 16. Who can be the Primary Authorized Signatory? A Primary authorized signatory is the person who is primarily responsible to perform action on the GST System Portal on behalf of taxpayer. All communication from the GST System Portal relating to taxpayer will be sent to him. For example:- in case of proprietor, the proprietor himself or any person authorized by him, in case of partnership any of the partner authorized or any person authorized, in case of Company/LLP, Society, Trust, the person who is authorized by Board or Governing Body etc. can act as Primary authorized signatory. Copy of authorization needs to be uploaded. In case of multiple authorized signatory for single business entity, one authorized signatory should be designated as primary authorized signatory and and mobile number of that person shall be provided at the enrolment. In case of single authorized signatory for a business entity, he shall be assumed as primary authorized signatory for that business entity.

18 21. I have received OTP in my mobile. I have entered the same OTP in the OTP verification page for OTP and Mobile OTP. Are these OTPs different? You must have received two different One Time Passwords (OTPs) on your address and mobile number. Enter the OTP received on your address and mobile number in the OTP and Mobile OTP fields respectively. If you have entered same OTP in both of your and mobile OTP fields, your validation would be failed with error message. aaa 22. Which details are prefilled in the enrolment application for enrolling with GST? Following details are auto-populated in the enrolment application based on your existing data: PAN of the Business Legal Name of Business State Reason of liability to obtain registration Address and Mobile number of primary Authorized Signatory entered during enrolling with GST System Portal. aaa 23. What does the red asterisk (*) appearing besides the fields in the enrolment application indicate? Red asterisk (*) indicates mandatory field. Any field marked with the red asterisk need to be filled in necessarily to proceed ahead with the enrolment application.

19 24. Can I make changes in in my Legal Name, State Name and PAN in the enrolment application? You cannot make changes to Legal Name, State name and PAN as appearing in the enrolment application. These details have been migrated from existing tax systems of State or Centre, as the case may be. aaaa 25. How to find out my State Jurisdiction? Refer your VAT Registration Certificate to find your State Jurisdiction. It is the same jurisdiction as given in your existing VAT Registration Certificate. aaaa 26. How to find out my Ward / Circle / Sector No? Refer to your VAT Registration Certificate to find your Ward / Circle / Sector No. It is the same ward /Circle/ Sector where you are registered. aaaa 27. How to find out my Centre Jurisdiction? If you are registered with Central Excise, refer the Registration Certificate to find your Centre Jurisdiction. If you are only a VAT registered dealer, you need to find your central jurisdiction based on the address of your Principal place of Business. You may visit CBEC website for details (refer URL restruct/cadre-restructg-notifications.pdf).

20 28. I am not able to upload any document. Why? You first need to check your internet connectivity. You should also ensure that the format of document must be either PDF or JPEG with maximum size of 1 MB. In case of photographs, the format should be in JPEG and maximum size allowed is 100 KB. aaa 29. I filled all the details in the Business Details page while filling the form. But now all the fields are appearing blank. Why? You need to save every page after filling all the details. Click the Save & Continue button at the bottom of the page to save the entered details and then proceed further to enter details in the other tabs. aaa 30. What is DIN? DIN stands for Director Identification Number given to Directors of a Company by Ministry of Corporate Affairs. To know your DIN, refer your DIN allotment letter issued by Ministry of Corporate Affairs or visit the MCA portal I don t have my Aadhaar Number. Is it mandatory to provide the Aadhaar Number? For filing of enrolment application Aadhaar is not mandatory. However, at the time of submission of your enrolment application at GST System Portal, you would be required to use DSC or Aadhaar based E-Signing.

21 32. What is Principal Place of Business? Principal Place of Business is the primary location within the State where a taxpayer s business is performed. The principal place of business is generally where the business s books of accounts and records are kept and is often where the head of the firm or at least top management is located. aaa 33. What is Additional Place of Business? Additional Place of business is the place of business where taxpayer carries out business related activities within the State, in addition to the Principal Place of Business. aaa 34. What is HSN and SAC code? HSN stands for Harmonized System of Nomenclature which is internationally accepted product coding system to maintain uniformity in classification of goods. Service Accounting Codes (SAC) are adopted by the Central Board of Excise and Customs (CBEC) for identification of the services. 35. Which bank account should I provide while enrolling with GST System Portal? The Bank accounts used for the purpose of carrying out business transactions must be provided while enrolling with GST System Portal. aaa 36. I have more than one bank account. Can I add all of them while enrolling with GST System Portal? You can add maximum of 10 Bank accounts while enrolling with GST System Portal.

22 37. Is DSC mandatory for enrolment DSC is mandatory for enrolment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs). For other taxpayers, DSC is optional. aaa 38. My DSC is not registered with GST System Portal? Will I be able to submit my enrolment application with DSC? You cannot submit the enrolment application if your DSC is not registered with GST System Portal. Therefore, you need to register your DSC on GST System Portal by clicking register your DSC. aaa 39. How can I register my DSC with GST Portal? If you have valid DSC, you can visit GST System Portal and click on Register your DSC link. The PAN of the DSC holder should match with the PAN database of the CBDT. After validation the user should select the certificate link which is to be registered. Only class -2 or Class 3 DSC can be registered in the GST System Portal. aaa 40. What is E-Sign? How does it work? E-Sign stands for Electronic Signature. E-Sign is an online electronic signature service to facilitate an Aadhaar holder to digitally sign a document. If the Applicant opts to electronically sign using the E-Sign service, the following actions are performed:- Taxpayer need to click on E sign button. System will ask to enter Aadhaar number of Authorized signatory. 1. After validating the Aadhaar Number, the GST system Portal will send a request to UIDAI system to send a One Time Password (OTP).

23 2. UIDAI system will send OTP to address and mobile number registered against Aadhaar number. System will prompt user to enter OTP. The user will enter the OTP and submit the document. The e-signing process is complete. aaaa 41. Is there any charge applicable on submission of the application for enrolment? No, there is no charge applicable on submission of the application for enrolment with GST System Portal. aaa 42. What is ARN? ARN is the Application Reference Number generated after the submission of the enrolment application with E-Sign or Digital Signature (DSC). It is a unique number assigned to each transaction completed at the GST System Portal. Note the ARN can be used for future correspondence with GSTN. aaa 43. What is the format of ARN? aaa 44.I am an existing taxpayer registered under Central Excise/ Service Tax and State VAT legislations. I have successfully submitted the details sought by GSTN as per application prescribed under model GST Law. What will happen next? Application Reference Number (ARN) will be generated after the successful submission of the enrolment application at the GST System Portal. You can use this ARN to track the status of your application. aaa.

24 45. I have not yet received the Application Reference Number (ARN). What should I do now? If you don t receive ARN within 15 minutes, an will be sent to you with detailed instructions for further course of action 46. While entering the details, internet connection was lost. How can I retrieve the saved enrolment form? To retrieve the saved enrolment form, login to the GST System Portal with valid credentials. Go to Dashboard > My Saved Application menu. Click the Edit button to retrieve the saved enrolment form aaa 47. I got an that there is a mismatch during PAN validation. What should I do now? You need to login to the GST System Portal and fill the details as per your PAN details and resubmit the enrolment application. aaa 48. My DSC has expired / revoked? What do I do now? You need to re-register your valid DSC with GST. Login to the GST System Portal with valid credentials. Go to Dashboard > Register / Update DSC menu. In case of revocation, another valid DSC has to be registered with GST System Portal. aaa 49. Is there any Help Desk Facility available? Yes, Help Desk facility will be available and it will be displayed on the GST System Portal.

25 Part-C: Activities after appointed 50. Can application for enrolment get rejected? Yes, the application for enrolment with GST System Portal can be rejected in case you have furnished/uploaded wrong or fake or incorrect document with your DSC or E- Sign. However, the applicant will be provided reasonable opportunity of being heard where applicant taxpayer can present his/her viewpoints. aaa 51. Can I make amendments after I submit the enrolment application? You can make amendments to the enrolment application from appointed date onwards. aaa 52. Can I change mobile no. and id as given at the time of enrolment? You can change mobile no. and id as given at the time of enrolment application after appointed date onwards through amendment process. aaa 53. When will I get Provisional Registration Certificate? It will be available on your dashboard on the appointed date if you have filled enrolment application successfully. aaa

26 54. When will I get Final Registration Certificate? The final Registration Certificate will be provided to you after verification of documents (within 6 months) by proper officer(s) center/state of concerned jurisdiction (s) after appointed date. aaa Part-D: Miscellaneous aaa 55. I have multiple businesses in one state under the same PAN. Do I need to enroll each business separately with GST? As one PAN allows one GST Registration in a state, you may register one business entity first. For the remaining business verticals within the State please get in touch with your jurisdictional authority. aaa 56. What is ISD Registration? ISD stands for Input Service Distributor. An Input Service Distributor means the person who distributes credit, in respect of the tax invoices of the services received at the head office, to its branches where the services have been supplied actually. Tax invoice here means, the invoice issued under section 23 of the Model Goods and Services Act, if you are an existing ISD Taxpayer, you need to apply afresh in the GST System Portal for the State where you desire to seek registration. For that you need to inform your Central jurisdictional authority. aaa ******

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28 19. Registration 1. Every person who is liable to be registered under Schedule III of this Act shall apply for registration in every such State in which he is so liable 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: Provided that if the person, other than an Input Service Distributor, is registered under an earlier law, it shall not be necessary for him to apply for fresh registration under this section and he shall follow the procedure as may be prescribed in this behalf. 2. Notwithstanding anything contained in sub-section (1),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. 3. 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.

29 4. 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 sub-section (1), (2) or (3). (4A). Notwithstanding anything contained in sub-section (4), a non- Resident taxable person may be granted registration under sub- section (1) on the basis of any other document as may be prescribed. (5). 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 this Act, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed (6). Notwithstanding anything contained in sub-section (1), any specialized agency of the United Nations Organization or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be notified by the Board / Commissioner, shall obtain a Unique Identity Number, in the manner prescribed, for the purpose(s) notified, including refund of taxes on the notified supplies of goods and/or services received by them.

30 (7). The registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed. (8). 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. (8A). A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed. (9). A registration or an Unique Identity Number shall be deemed to have been granted after the period prescribed under sub-section (7), if no deficiency has been communicated to the applicant by the proper officer within that period. (10). Notwithstanding anything contained in sub-section (7), any rejection of application for registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a rejection of application for registration under the SGST Act / CGST Act. (11). The grant of registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a grant of registration or the Unique Identity Number under the SGST/CGST Act provided that the application for registration or the Unique Identity Number has not been rejected under SGST/CGST Act within the time specified in sub-section (7).

31 (12). The Central or a State Government may, on the recommendation of the Council, by notification, specify the category of persons who may be exempted from obtaining registration under this Act. 19A. Special provisions relating to casual taxable person and non-resident taxable person (1) The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period of ninety days from the effective date of registration. Provided that the proper officer may, at the request of the said taxable person, extend the aforesaid period of ninety days by a further period not exceeding ninety days. (2). Notwithstanding anything to the contrary contained in this Act, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration under sub-section (1) of section 19, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought: Provided that where any extension of time is sought under sub-section (1), such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought. (3). The amount deposited under sub-section (2) shall be credited to the electronic cash ledger of such person and shall be utilized in the manner provided under section 35.

32 20. Amendment of registration (1). Every registered taxable person shall inform the proper officer of any changes in the information furnished at the time of registration, or that furnished subsequently, in the manner and within such period as may be prescribed. (2). The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed: Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed. (3). The proper officer shall not reject the request for amendment in the registration particulars without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. (4). Any rejection or, as the case may be, approval of amendments under the CGST Act/SGST Act shall be deemed to be a rejection or approval of amendments under the SGST Act/CGST Act. 21. Cancellation of registration (1). The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed, having regard to the circumstances where, -

33 (a). the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or (b). there is any change in the constitution of the business; or (c). the taxable person, other than the person registered under sub-section (3) of section 19, is no longer liable to be registered under Schedule III. (2). The proper officer may, in the manner as may be prescribed, cancel the registration of taxable person from such date, including any anterior date, as he may deem fit, where, - (a). the registered taxable person has contravened such provisions of the Act or the rules made thereunder as may be prescribed; or (b). a person paying tax under section 8 has not furnished returns for three consecutive tax periods; or (c). any taxable person, other than a person specified in clause (b), has not furnished returns for a continuous period of six months; or (d). any person who has taken voluntary registration under sub-section (3) of Section 19 has not commenced business within six months from the date of registration. (3). Where any registration has been obtained by means of fraud, wilful is statement or suppression of facts, the proper officer may cancel the registration with retrospective effect, subject to the provisions of section 29.

34 (4). The proper officer shall not cancel the registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. (5). The cancellation of registration under this section shall not affect the liability of the taxable person to pay tax and other dues under the Act for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. (6). The cancellation of registration under the CGST Act/SGST Act shall be deemed to be a cancellation of registration under the SGST Act/CGST Act. (7). Every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit or cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed: Provided that in case of capital goods, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods reduced by the percentage points as may be prescribed in this behalf or the tax on the transaction value of such capital goods under sub-section (1) of section 15, whichever is higher. (8). The amount payable under sub-section (7) shall be calculated in accordance with generally accepted accounting principles in such manner as may be prescribed.

35 22. Revocation of cancellation of registration (1). Subject to such conditions and in such circumstances as may be prescribed, any registered taxable person, whose registration is cancelled by the proper officer on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. (2). The proper officer may, in the manner and within such period as may be prescribed in this behalf, by way of an order, either revoke cancellation of the registration or reject the application for revocation for good and sufficient reasons. (3). The proper officer shall not reject the application for revocation of cancellation of registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. (4). Revocation of cancellation of registration under the CGST Act / SGST Act shall be deemed to be a revocation of cancellation of registration under the SGST Act / CGST Act.

36 (4). The proper officer shall not cancel the registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. (5). The cancellation of registration under this section shall not affect the liability of the taxable person to pay tax and other dues under the Act for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. (6). The cancellation of registration under the CGST Act/SGST Act shall be deemed to be a cancellation of registration under the SGST Act/CGST Act. (7). Every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic credit or cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed: Provided that in case of capital goods, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods reduced by the percentage points as may be prescribed in this behalf or the tax on the transaction value of such capital goods under sub-section (1) of section 15, whichever is higher. (8). The amount payable under sub-section (7) shall be calculated in accordance with generally accepted accounting principles in such manner as may be prescribed. ******

37 1. Every supplier shall be liable to be registered under.this Act in the State from where he makes a taxable.supply of goods and/or services if his aggregate turnover in a.financial year exceeds[rs nine lakh]: 1. \ 1. Every supplier shall be liable to be registered under.this Act in the State from where he makes a taxable.supply of goods and/or services if his aggregate turnover in a.financial year exceeds [Rs. four lakh]: [This threshold of four lakh will apply only if the taxable person conducts his business in any of the NE States including Sikkim.] Provided that the supplier shall not be liable to registration if his aggregate turnover consists of only goods and/or services which are not liable to tax under this Act.

38 Explanation1.-The taxable threshold shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals. Explanation 2.-The supply of goods, after completion of job-work, by a registered job-worker shall be treated as the supply of goods by the principal referred to in section 43A, and the value of such goods shall not be included in the aggregate turnover of the registered job worker. 2. Subject to the provisions of paragraph 1,every person who, on the day immediately preceding the appointed day, is registered or holds a license under an earlier law, shall be liable to be registered under this Act with effect from the appointed day. 3. Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may he,shall be liable to be registered with effect from the date of such transfer or succession. 4. Notwithstanding anything contained in paragraph 1 and 2 above, in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, de-merger of two or more companies by an order of a High Court, the transferee shall be liable to be registered, where required, with effect from the date on which the Registrar of Companies issues a certificate of incorporation giving effect to such order of the High Court.

39 5. Notwithstanding anything contained in paragraph 1 and.2 above, the following categories of persons shall be..required to be registered under this Act: (i) Persons making any inter-state taxable supply,..irrespective of the threshold specified under paragraph 1; (ii) Casual taxable persons, irrespective of the threshold....specified under paragraph 1; (iii) Persons who are required to pay tax under reverse. charge, irrespective of the threshold specified under. paragraph 1; (iv) Non-resident taxable persons, irrespective of the. threshold specified under paragraph 1; (v) Persons who are required to deduct tax under section 37; (vi) Persons who supply goods and/or services on behalf..of other registered taxable persons whether as an....agent or otherwise, irrespective of the threshold. specified under paragraph 1; (vii) Input service distributor;

40 (viii) Persons who supply goods and/or services, other..than branded services, through electronic commerce..operator, irrespective of the threshold specified in..paragraph 1; (ix) every electronic commerce operator, irrespective of the...threshold specified in paragraph 1; (x) An aggregator who supplies services under his brand. name or his trade name, irrespective of the threshold.. specified in paragraph 1; and (xi) Such other person or class of persons as may be....notified by the Central Government or a State...Government on the recommendations of the Council. *****

41 1. GST REG-01 Application for Registration under Section 19(1) of Goods and Services Tax Act, 2. GST REG-02 Acknowledgement 3. GST REG-03 Notice for Seeking Additional Information / Clarification / Documents relating to Application for <Registration/Amendment/Cancellation>> 4. GST REG-04 Application for filing clarification/additional information/document for <<Registration/Amendment/Cancellation/Rev ocation of Cancellation>>

42 5. GST REG-05 Order of Rejection of Application for <Registration / Amendment / Cancellation/ Revocation of Cancellation>> 6. GST REG-06 Registration Certificate issued under Section 19(8A) of the Goods and Services Tax Act, 7. GST REG-07 Application for Registration as Tax Deductor or Tax Collector at Source under Section 19(1) of the Goods and Service Tax Act, 8. GST REG -08 Order of Cancellation of Application for Registration as Tax Deductor or Tax Collector at Source under Section 21 of the Goods and Service Tax Act,. 9. GST REG-09 Application for Allotment of Unique ID to UN Bodies/ Embassies /any other person under Section 19(6) of the Goods and Service Tax Act,.

43 10. GST REG-10 Application for Registration for Non Resident Taxable Person. 11. GST REG-11 Application for Amendment in Particulars subsequent to Registration 12. GST REG-12 Order of Amendment of existing Registration 13. GST REG-13 Order of Allotment of Temporary Registration/ Suo Moto Registration 14. GST REG-14 Application for Cancellation of Registration under Goods and Services Tax Act,. 15. GST REG-15 Show Cause Notice for Cancellation of Registration

44 16. GST REG-16 Order for Cancellation of Registration 17. GST REG-17 Application for Revocation of Cancelled Registration under Goods and Services Act,. 18. GST REG-18 Order for Approval of Application for Revocation of Cancelled Registration 19. GST REG-19 Notice for Seeking Clarification / Documents relating to Application for << Revocation of Cancellation>> 20. GST REG-20*( Data- Input format) Application for Enrolment of Existing Taxpayer 21. GST REG-21*( RC-output) Provisional Registration Certificate to existing taxpayer

45 22. GST REG-22 Order of cancellation of provisional 23. GST REG-23 Intimation of discrepancies in Application for Enrolment of existing taxpayer 24. GST REG-24 Application for Cancellation of Registration for the Migrated Taxpayers not liable for registration under Goods and Service Tax Act 25. GST REG--25 Application for extension of registration period by Casual / Non-Resident taxable person. 26. GST REG-26 Form for Field Visit Report ******

46 Application for registration Every person, other than a non-resident taxable person, a person required to deduct tax at source under section 37 and a person required to collect tax at source under section 43C, who is liable to be registered under sub-section (1) of section 19 and every person seeking registration under sub-section (3) of section 19 (hereinafter referred to in this Chapter as the applicant ) shall, before applying for registration, declare his Permanent Account Number (PAN), mobile number and address in Part A of FORM GST REG-01 on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (a) The PAN shall be validated online by the Common Portal from the database maintained by the Central Board of Direct Taxes constituted under the Central Board of Revenue Act, 1963 (54 of 1963). (i) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number. (ii) The address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said address.

47 (iii) On successful verification of the PAN, mobile number and address, an application reference number shall be generated and communicated to the applicant on the said mobile number and e- mail address. 1) On successful verification of the PAN, mobile number and address, an application reference number shall be generated and communicated to the applicant on the said mobile number and address. (2) Using the reference number generated under sub-rule (3), the person referred to in sub-rule (1) shall electronically submit an application in Part B of FORM GST REG- 01, duly signed, along with documents specified in the said Form, at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (3) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (4) A person applying for registration as a casual taxable person shall be given a temporary identification number by the Common Portal for making advance deposit of tax under section 19A and the acknowledgement under sub-rule (5) shall be issued electronically thereafter. (5) The person applying for registration under sub-rule (6) shall make an advance deposit of tax in an amount equivalent to the estimated tax liability during the period for which registration is sought, as specified in section 19A.

48 (1) Verification of the application (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within three common working days from the date of submission of application. (2) Where the application submitted under rule 1 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may so intimate to the applicant electronically in FORM GST REG-03 within three common working days from the date of submission of application and the applicant shall furnish electronically such clarification, information or documents sought, in FORM GST REG-04, within seven common working days from the date of receipt of such intimation. Explanation: The clarification includes modification or correction of particulars declared in the application for registration, other than PAN, mobile number and address declared in Part A of FORM GST REG-01.

49 (1) Where a clarification under sub-rule (2) of the GST Rules of the concerned State has been sought prior to any clarification, information or document being sought under sub-rule (2), the clarification, information or document furnished by the applicant shall be forwarded to the proper officer under said Rules for appropriate action. (CGST Rules) (3) Where a clarification under sub-rule (2) of the CGST Rules has been sought prior to any clarification being sought under the sub-rule (2), the information furnished by the applicant shall be forwarded to the proper officer under the CGST Rules for appropriate action. (SGST Rules) (4) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within seven common working days of receipt of such clarification or information or document. (5) Where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG-05.

50 (3) If the proper officer fails to take any action- (a) within three common working days from the date of submission of application, or (b)within seven common working days from the date of receipt of clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 1. Issue of registration certificate (1) Subject to the provisions of sub-section (11) of section 19, where the application for grant of registration has been approved under rule 2, a certificate of registration in FORM GST REG-06 for the principal place of business and for every additional place of business shall be made available to the applicant on the Common Portal. (2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date. (3) 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 grant of registration under sub-rules (1), (4) or (6) of rule 2.

51 2. Separate Registrations for multiple business verticals within a State Any person having multiple business verticals within a State, requiring a separate registration for any of its business verticals under sub-section (2) of section 19 shall be granted separate registration in respect of each of the verticals subject to the following conditions: (a) Such person has more than one business vertical as defined under subsection (18) of section 2 of the Act; (b) No business vertical of a taxable person shall be granted registration to pay tax under section 8 if any one of the other business verticals of the same person is paying tax under section 7. Explanation: Where any business vertical of a registered taxable person that has been granted a separate registration becomes ineligible to pay tax under section 8, all other business verticals of the said person shall become ineligible to pay tax under section 8. (c)all separately registered business verticals of such person shall pay tax under this Act on supply of goods and/or services made to another registered business vertical of such person and issue a tax invoice for such supply. (2) A registered taxable person eligible to obtain separate registration for business verticals may file separate application in FORM GST REG-01 in respect of each such vertical.

52 (3) The provisions of rule 1 and rule 2 relating to verification and grant of registration shall mutatis mutandis apply to an application made under this rule. 3. Grant of Registration to persons required to deduct tax at source or collect tax at source (1) Any person required to deduct tax under sub-section (1) of section 37 or a person required to collect tax at source under section 43C shall electronically submit an application, duly signed, in FORM GST REG-07 for grant of registration, through the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) The proper officer may grant registration after due verification and issue a registration certificate in FORM GST REG-06 within three common working days from the date of submission of application. (3) Where, upon an enquiry or pursuant to any other proceeding, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 37 or collect tax at source under section 43C, the said officer may cancel the registration issued under sub- rule (2) and such cancellation shall be communicated to the said person in FORM GST REG-08.

53 Provided that the proper officer shall not cancel the registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard. 1. Assignment of unique identity number to certain special entities (1) Every person required to obtain a unique identity number under subsection (6) of section 19 may submit an application, electronically in FORM GST REG-09, duly verified in the manner specified in rule 1, at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG-9 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06, within three common working days from the date of submission of application. qqqq 2. Display of registration certificate and GSTIN in name board (1) Every registered taxable person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered taxable person shall display his GSTIN in the name board exhibited at the entry of his principal place of business and at every additional place or places of business.

54 3. Grant of registration to non-resident taxable person (1) A non-resident taxable person shall electronically submit an application for registration, duly signed, in FORM GST REG-10, at least five days prior to commencement of the business at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) A person applying for registration as a non-resident taxable person shall be given a temporary identification number by the Common Portal for making an advance deposit of tax under section 19A and the acknowledgement under sub-rule (5) of rule 1 shall be issued thereafter. (3) The person applying for registration under sub-rule (1), shall make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person during the period for which registration is sought, as specified in section 19A. (4) The provisions of rule 1 and rule 2 relating to verification and grant of registration shall apply mutatis mutandis to an application made under this rule.

55 4. Amendment to Registration (1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01, FORM GST REG-07, FORM GST REG-09 or FORM GST-REG-10, as the case may be, either at the time of obtaining registration or as amended from time to time, the registered taxable person shall, within fifteen days of such change, submit an application electronically, duly signed, in FORM GST REG-11, electronically, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (2) (a) Where the change relates to the Name of Business, Principal Place of Business, and details of partners or directors, karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business which does not warrant cancellation of registration under section 21, the proper officer shall approve the amendment within fifteen common working days from the date of receipt of application in FORM GST REG-11 after due verification and on being satisfied about the need to make amendment and issue an order in FORM GST REG-12 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment.

56 (b) Where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG-11 on the Common Portal: Provided that any change in the mobile number or the address of authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under rule 1. (c) Where a change in the constitution of any business results in change of the Permanent Account Number (PAN) of a registered taxable person, the said person shall apply for fresh registration in FORM GST REG-01. (3) Where the proper officer is of the opinion that the amendment sought under clause (a) of sub-rule (2) is either not warranted or the document furnished therewith is incomplete or incorrect, he may, by a notice in FORM GST REG-03, within fifteen common working days from the date of receipt of the application in FORM GST REG-11, require the registered taxable person to show cause, within seven common working days of the service of the said Form GST REG-03, as to why the application submitted under sub-rule (1) shall not be rejected. (4) The taxable person seeking amendment shall file reply to the notice to show cause issued under the sub-rule 3, in FORM GST REG-04 within seven days of the receipt of the said notice.

57 (5) Where a notice to show cause has already been issued by the proper officer under the [SGST Rules of the State/CGST Rules] no notice shall be issued under sub-rule (3) by the proper officer. (6) If the proper officer fails to take any action- (a) within fifteen common working days from the date of submission of application, or (b) within seven days from the receipt of the clarification, information or documents furnished by the applicant under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available on the 2. Suo moto registration (1) Where, during the course of any survey, inspection, search, enquiry or any other proceeding under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG 13. (2) The registration issued under sub-rule (1) shall be effective from the date of order of registration. (3) Every person to whom a temporary registration has been granted under sub-rule

58 shall, within thirty days from the date of the grant of such registration under the said sub-rule, file an application for registration in the form and manner provided in rule 1 unless the said person has filed an appeal against the grant of temporary registration, in which case the application for registration shall be applied for thirty days after the date of the issuance of order upholding the liability to register by the Appellate Authority. (4) The provisions of rule 2 and rule 3 relating to verification and issue of certificate of registration shall apply mutatis mutandis to an application submitted under sub-rule (3). (5) The GSTIN assigned pursuant to verification under sub-rule (4) shall be effective from the date of order of registration under sub-rule (1). 3. Application for cancellation of registration (1) A registered taxable person seeking cancellation of his registration under sub- section (1) of section 21 shall electronically submit an application in FORM GST REG-14 including the details of closing stock and liability thereon and may furnish, along with the application, relevant documents in support thereof at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner:

59 Provided that no application for cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. (2) Every taxable person, other than a person paying tax under section 8, seeking cancellation of registration under sub-rule (1) shall furnish a final return under rule Return Cancellation of registration (1) Where the proper officer has reasons to believe that the registration of a taxable person is liable to be cancelled under section 21, he may issue a notice to the taxable person in FORM GST REG-15 to show cause within seven days as to why his registration should not be cancelled: Provided that where a notice for cancellation has been issued under [SGST rules of the State/CGST Rules], no notice shall be issued under sub-rule (1). (2) Where the proper officer is satisfied that a taxable person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled under section 21, he may, by issue of an order in

60 FORM GST REG-16, to be passed within thirty days from the date of application under sub-rule (1) of rule 11 or, as the case may be, the date of reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be determined by him and notify the taxable person, directing him to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section(7) of section 21. (1) The provisions of sub-rule (1) shall apply mutatis mutandis to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 1. Revocation of cancellation of registration (1) A taxable person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-17, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner: Provided that no application for revocation shall be filed if the registration has been cancelled for the failure of the taxable person to furnish returns unless such returns are filed and any amount due as tax in terms of such returns has been paid along with any amount payable towards interest, penalties and late fee payable in respect of the said returns.

61 (2)(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-18 within thirty days from the date of receipt of such application and communicate the same to the applicant. (3) (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG- 05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (4) (d) The proper officer may require the applicant to furnish, within three common working days of the filling of the application, such additional information or clarification as, in his opinion, may be required for verifying the particulars furnished in the said application, in FORM GST REG 03 and the applicant shall furnish the information or the clarification within seven common working days from the date of the service of notice in FORM GST REG-04. (5) (e) Upon receipt of the information or clarification in FORM GST REG- 04, the proper officer may proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the receipt of such information or clarification from the applicant: Provided that the application shall not be rejected without affording the applicant an opportunity of being heard by issue of a notice in FORM GST REG-19 within thirty days from the date of receipt of such application.

62 1. Migration of persons registered under Earlier Law (1) Every person registered under an earlier law and having a Permanent Account Number issued under the Income Tax Act, 1961 (Act 43 of 1961) shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG- 21, incorporating the Goods and Services Tax Identification Number (GSTIN) therein, shall be made available on the Common Portal. (2)(a) Every person who has been granted a provisional registration under sub- rule (1) shall submit an application electronically in FORM GST REG 20, duly signed, along with the information and documents specified in the said application, on the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner. (b) The information asked for in clause (a) shall be furnished within the period specified in section 142 or within such further period as may be extended by the Board or Commissioner in this behalf. (C)If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG-06 shall be made available to the registered taxable person electronically on the Common Portal. (3) Where the particulars and/or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall cancel the provisional registration granted under sub-rule (1) and issue an order in FORM GST REG-22:

63 (3) Provided that no provisional registration shall be cancelled as aforesaid without serving a notice to show cause in FORM GST REG-23 and without affording the person concerned a reasonable opportunity of being heard. (4) Every person registered under any of the earlier laws, who is not liable to be registered under the Act may, at his option, file electronically an application in FORM GST REG-24 at the Common Portal for cancellation of the registration granted provisionally to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said provisional registration. 2. Method of authentication All applications, including reply, if any, to the notices, returns, appeals or any other document required to be submitted under these rules shall be filed electronically at the Common Portal with digital signature certificate or through e-signature as specified under Information Technology Act, 2000 (21 of 2000) or through any other mode of signature notified by the Board/Commissioner in this behalf. (2) Each document including return filed online shall be signed by - (a) in the case of an individual, by the individual himself or by some person duly authorised by him in this behalf and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

64 (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e)in the case of a firm, by any partner thereof, not being a minor or authorised signatory; (f)in the case of any other association, by any member of the association or persons or authorised signatory; (g) in the case of a trust, by the trustee or any trustee or authorised signatory; and (h) in the case of any other person, by some person competent to act on his behalf. (2) All orders and notices under this chapter / Part shall be issued electronically by the proper officer or any other officer authorised to issue any notice or order, through digital signature certificate specified under the Information Technology Act, 2000 (21 of 2000).

65 3. Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in Form GST REG-25 shall be furnished electronically through the Common Portal either directly or through a Facilitation Centre, notified by the Board or Commissioner by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 19A. 4. Physical verification of business premises in certain cases Where the proper officer is satisfied that the physical verification of the place of business of a taxable person is required after grant of registration, he may get such verification done and upload the verification report along with other documents, including photographs, in Form GST REG-26 on the day following the date of such verification. ******

66 NOTE: FAQ ON UNDER GST...FOR OLD AND NEW DEALER DURING SEP 2016 IN CHAPTER.3 CONTAINING 43 FAQ...OLD..UNDER TIN NO REGISTRATION START FROM (STATE WISE).FOR OTHERS BY STATE OR AND CENTRE LATER (EXCISE, SERVICE TAX AND LOCAL REGISTRATION UNDER OTHER ACT SUBSUME IN GST ON ) REGISTRATION LINK: CBEC/DEPTT_OFFCR/FAQ-ON- GST.PDF;JSESSIONID=F32873DAE7E23CF128EBD72BBBC6715D Source: cbec.gov.in/finmin.nic.in/gstnportal/tgct.gov.in&gstforce.com

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