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CLAUSE BY CLAUSE DETAILED ANALYSIS OF REGISTRATION UNDER GST ALONGWITH RELEVANT RULES, FORMS, EXAMPLES & CASE LAWS
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....LAUSE BY CLAUSE DETAILED ANALYSIS OF REGISTRATION UNDER GST ALONGWITH RELEVANT RULES, FORMS, EXAMPLES & CASE LAWS<br>By: - ROHIT KAPOOR<br>Goods and Services Tax - GST<br>Dated:- 19-5-2020<br><br>============= Document 1 CLAUSE BY CLAUSE DETAILED ANALYSIS OF REGISTRATION UNDER GST ALONGWITH RELEVANT RULES, FORMS, EXAMPLES & CASE LAWS (CHAPTER VI) SETIONS 22-30 Sec. 22 Persons liable for registration Sec. 23 Persons not liable for registration Sec 24 Compulsory reg. in certain cases Sec. 25 Procedure for registration Sec. 26 Deemed Registration Sec 27 Special Provisions relating to casual taxable persons and non resident taxable person (CHAPTER III) RULES 8-26 R-8 Application for Registration R-9 Verification of the application a....
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....nd approval R-10 Issue of Registration Certificate R-11 Separate reg for multiple places of business within a State or UT R-12 Reg. of persons required to deduct/collect TDS/TCS R-13 Reg. to Non resident taxable persons R-14 Registration to OIDAR R-15 Extension of period of operation by CTP or NRTP R-16 Suo-moto Registration R-17 Assignment of Unique Identity Number R-18 Display of Reg Certificate on board R-25 Physical verification of business premises in certain cases R-26 Method of authentication Amendment in Act Act is amended only three times as follows:- ➤ Amendment by CGST Amendment Act 2018 passed in Aug. 2018:- Effective from 01.02.2019 Finance Act (No. 2) of 2019:- Effective from 01.01.2020 ➤ Finance Act....
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.... 2020 passed on 27 March 2020 Through Ordinance Section 168A added (Blanket Exemption) AMENDED ACT SEC. 22 REGISTRATION 98 Persons liable for registration. 92 22. (1) Every supplier shall be liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh rupees: Provided that where such person makes taxable supplies of goods or services or both from any of the special category States, he shall be liable to be registered if his aggregate turnover in a financial year exceeds ten lakh rupees: 1 [Provided further that the Government may, at the request of a s....
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....pecial category State and on the recommendations of the Council, enhance the aggregate turnover referred to in the first proviso from ten lakh rupees to such amount, not exceeding twenty lakh rupees and subject to such conditions and limitations, as may be so notified:] 1 a [Provided also that the Government may, at the request of a State and on the recommendations of the Council, enhance the aggregate turnover from twenty lakh rupees to such amount not exceeding forty lakh rupees in case of supplier who is engaged exclusively in the supply of goods, subject to such conditions and limitations, as may be notified. Explanation. For the purposes of this sub-section, a person shall be considered to be engaged exclusively in the supply....
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.... of goods even if he is engaged in exempt supply of services provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount.] (2) Every person who, on the day immediately preceding the appointed day, is registered or holdsa license under an existing 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 be, shall be liable to be registered with effect from the date of such transfer or succession. (4) Not....
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....withstanding anything contained in sub-sections (1) and (3), in a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may be, demerger of two or more companies pursuant to an order of a High Court, Tribunal or otherwise, the transferee shall be liable to be registered, 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 or Tribunal. - Explanation. For the purposes of this section,― i. ii. the expression "aggregate turnover" shall include all supplies made by the taxable person, whether on his own account or made on behalf of all his principals; the supply of goods, after completion ....
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....of job work, by a registered job worker shall be treated asthe supply of goods by the principal referred to in section 143, and the value of such goods shall not be included in the aggregate turnover of the registered job worker; iii. the expression "special category States" shall mean the States as specified in sub-clause (g) of clause (4) of article 279A of the 2Constitution ³ [except the State of Jammu and Kashmir] 4 [and States of Arunachal Pradesh, Assam, Himachal Pradesh, Meghalaya, Sikkim and Uttarakhand]. 98. See rules 8 to 26 and Form Nos. GST-REG 1 to GST-REG 30 of the CGST Rules, 2017. 9 9. Enforced with effect from 22-6-2017. 1Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019._1 a.....
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.... Inserted by the Finance (No. 2) Act, 2019, w.e.f. 1-1-2020. 2. For text of article 279A(4)(g) of the Constitution of India, see Appendix. 3. Inserted by the Central Goods and Services Tax (Extension to Jammu and Kashmir) Act, 2017, w.r.e.f. 8-7- 2017. 4. Inserted by the Central Goods and Services Tax (Amendment) Act, 2018, w.e.f. 1-2-2019. SEC. 22 DIAGRAMMATIC PRESENTATION Threshold limit based on Aggregate Turnover RS. 20 Lacs All states other than special category states RS. 10 Lacs 11 states as per Article 279A(4)(g) Special category states w.e.f 01.02.19 only 4 States are SCS: Manipur, Mizoram, Nagaland, Tripura Amendment by CGST Amendment Act 2018 Applicable from 01.02.2019 By Finance Act(2) of 2019 3RD Proviso....
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.... to Sec. 22(1) added States can ask for enhanced limit on recommendation of council enhance Aggregate Turnover from 20 lakhs with Maximum Cap upto 40 Lacs for Suppliers EXCLUSIVELY IN SUPPLY OF GOODS. EXPLANATION: EXCLUSIVELY IN SUPPLY OF GOODS even if engaged in Supply of Services by way of Deposits, Loans or Advances as consideration byway of Interest or Discount. 2nd Proviso to Sec. 22(1) added Special category States can ask for enhanced limit with Maximum Cap upto 20 Lacs Meaning of Aggregate Turnover Sec. 2(6) Particulars All Taxable Supplies 2(108) Amt XXX Exempt Supply 2(47) Means Nil Rated XXX • Wholly Exempt XXX Non Taxable Supply 2(78) XXX Exports XXX Inter state Supply XXX ( made to persons wi....
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....th same PAN) e.g Branch Transfer Supply made on behalf of principal(Exp i to sec. 22) XXX Exclude:- CGST, SGST, UTGST,. IGST and Cess XXX Inward Supply on which tax is payable by a person under RCM XXX Supply of Goods after completion of job work by a registered job XXX worker treated as supply of goods by principal and not to be included in turnover of job worker( Expl ii to sec. 22) Net Total( Aggregate Turnover) XXX Sec. 2(6) "aggregate turnover" means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Num....
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....ber, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; Sec. 2(47) "exempt supply" means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply; Sec. 2(78) "non-taxable supply" means a supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act; Sec. 2(108) "taxable supply" means a supply of goods or services or both which is leviable to tax under this Act Sec. 2(85)"place of business" includes- (a) a place from where the busines....
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....s is ordinarily carried on, and includes a warehouse, a godown o r any other place where a taxable person stores his goods, supplies or receives goods or services or both; or (b) a place where a taxable person maintains his books of account; or (c) a place where a taxable person is engaged in business through an agent, by whatever name called; Other Issues Registration is required in the state from where supply is made. GST although a destination based law but for registration, it is required in the state of ORIGIN. Rs. 20 Lacs/ 10 Lacs/ 40 Lacs, as the case may be, is registration limit and not an Exemption limit. Once registered, after Registration assessee is mandatorily required to collect & pay Tax. 20 Lacs / 10 LACS/40 La....
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....cs exemption limit is only in the first year before Registration. Sec. 23(1) Persons not liable for registration Exclusively engaged in supply of exempt/not liable to tax goods or services or both. Agriculturist (Sec. 2(7)) to the extent of supply of produce out of cultivation of land Sec. 2(7):- agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land- (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; Sec. 23(2) The Government may, on the recommendations of the council, by notification, specify the category of persons who may b....
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....e exempted from registration under this Act. Persons exclusively making reverse charge supply( Not. 5/2017 CT) e.g Advocates, GTA Not. 65/2017 CT dated 15.11.2017 Person supplying thru E-Com & Not. 56/18 CT for CTP Not. 10/2019 CT dated 07.03.2019 Threshhold Rs. 40 lacs Sec. 23(2) The Government may, on the recommendations of the council, by notification, specify the category of persons who may be exempted from registration under this Act. This Section is used by Govt. to bring enhanced limit of 40 lacs for supplier of goods by way of Notification No. 10/2019-CT dated 07-03-2019 w.e.f. 01-04-2019 Exemption granted from obtaining registration Eligible Exclusive supplier of goods. ➤ Aggregate turnover in F.Y.<br> Schol....
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