Today we are again discussing about some advance provision
of GST Registration and about cancellation of GST
A certificate of registration in FORM GST REG-06 showing the
principal place of business and additional place or places of business shall be
made available to the applicant on the common portal
A Goods and Services Tax Identification Number shall be
assigned subject to the following characters, namely:-
(a) Two characters for the State code;
(b) Ten characters for the Permanent Account Number or the
Tax Deduction and Collection Account Number;
(c) Two characters for the entity code; and
(d) One checksum character.
Date of registration
Date which show on the GST certificate
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 a period of thirty days from such date.
Where an application for registration has been submitted by
the applicant after the expiry of thirty days from the date of his becoming
liable to registration, the effective date 7 of registration shall be the date
of the grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5)
of rule 9.
Separate registration
for multiple business verticals within a State
If a person have multiple business verticals within a State
or a Union territory than he will be need a separate registration.
(1) Any person having multiple business verticals within a
State or a Union territory, requiring a separate registration for any of its
business verticals under sub-section (2) of section 25 shall be granted
separate registration in respect of each of the verticals subject to the
following conditions, namely:-
(a) Such person has more than one business vertical as
defined in clause (18) of section 2;
(b) The business
vertical of a taxable person shall not be granted registration to pay tax under
section 10 if any one of the other business verticals of the same person is
paying tax under section 9;
(c) All separately registered business verticals of such
person shall pay tax under the Act on supply of goods or services or both made
to another registered business vertical of such person and issue a tax invoice
for such supply.
Explanation.- For the purposes of clause (b), it is hereby
clarified that where any business vertical of a registered person that has been
granted a separate registration becomes ineligible to pay tax under section 10,
all other business verticals of the said person shall become ineligible to pay
tax under the said section.
(2) A registered person eligible to obtain separate
registration for business verticals may submit a separate application in FORM
GST REG-01 in respect of each such vertical.
(3) The provisions of rule 9 and rule 10 relating to the
verification and the grant of registration shall, mutatis mutandis, apply to an
application submitted under this rule.
Application for cancellation of
registration.-
a person to whom a registration has been granted under rule
12 or a person to whom a Unique Identity Number has been granted under rule 17,
seeking cancellation of his registration under sub-section (1) of section 29
shall electronically submit an application in FORM GST REG-16,
attached some details of input held in stock or inputs
contained in semi-finished or finished goods held in stock and of capital goods
held in stock on the date from which the cancellation of registration is
sought, liability thereon, the details of the payment
including therein the details of inputs held in stock or
inputs contained in semi-finished or finished goods held in stock and of
capital goods held in stock on the date from which the cancellation of
registration is sought, liability thereon, the details of the payment,
Provided that no application for the 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.
Registration to be cancelled in
certain cases.-
The registration
granted to a person is liable to be cancelled, if the said person,-
(a) If the registration person does not conduct any business
from the declared place of business;
(b) Issues invoice or bill without supply of goods or
services in violation of the provisions of this Act, or the rules made
thereunder; or
(c) Violates the
provisions of section 171 of the Act or the rules made thereunder.
Cancellation of registration.-
(1)
Where the proper officer has reasons to believe
that the registration of a person is liable to be cancelled under section 29,
he shall issue a notice to such person in FORM GST REG-17,
Requiring
him to show cause, within a period of seven working days from the date of the
service of such notice, as to why his registration shall not be cancelled.
(2)
The reply to the show cause notice issued under
sub-rule (1) shall be furnished in FORM REG–18 within the period specified in
the said sub-rule.
(3)
Where the reply furnished under sub-rule (2) is
found to be satisfactory, the proper officer shall drop the proceedings and
pass an order in FORM GST REG –20.
(4)
The provisions of sub-rule (3) shall, mutatis
mutandis, apply to the legal heirs of a deceased proprietor, as if the
application had been submitted by the proprietor himself.
if a
person shall applied for cancellation than he is liable for return or not
Where a 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, the proper officer
shall issue an order in FORM GST REG-19, within a period of thirty days from
the date of application submitted under sub-rule (1) of rule 20 or, as the case
may be, the date of the 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 subsection (5) of section
29.
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