Requirement & Condition for GST registration [ section 25 ]

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....btain registration in the coastal State or Union territory where the nearest point of the appropriate baseline is located. Voluntary registration * A person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered person, shall apply to such person. Separate registration if multiple place of business within in state * A person seeking registration shall be granted a single registration in a State or Union territory but a person having multiple places of business in a State or Union territory may be granted a separate registration for each such place of business (amended by CGST (Amendment) Act, 2018 w.e.f 01-02-2019). * Voluntary Registration can also be sought and provisions as are applicable to a registered person, shall apply to such person. * A person who has obtained or is required to obtain more than one registration, shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act. * Where a registered person has an establishment in another State or Union territory, then suc....

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....nique Identity Number by UN Bodies * This Unique Identity Number 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 * Following bodies need unique identity number to claim refund:- * any specialised agency of the United Nations Organisation * any Multilateral Financial Institution and Organisation notified under the United Nations (Privileges and Immunities) Act, 1947 * Consulate or Embassy of foreign countries and *  any other person or class of persons, as may be notified by the Commissioner * The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier. * The proper officer may, upon submission of an application in FORM GST REG-13 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 working days from the date of submission of application. * A registration or a Unique Identity N....

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.... * Read Advisory for furnishing bank account details before filing GSTR-1/IFF Notification No. 38/2023 - Central Tax dated 04.08.2023. * Functionality to check and update bank account details. Effective date of registration certificate [ Rule 10 ] In case of mandatory registration * If application of registration filed within 30 day- * from the date on which person become liable for registration. * If application of registration filed after 30 day - * from the date of grant registration. Example Case Particular  Date of Application Date of registration granted Effective date First Mr. A becomes liable to register from 01.07.2019 15.07.2023 10.08.2023 01.07.2019 Second Mr. B becomes liable to register from 01.07.2019 03.08.2023 20.08.2023 20.08.2023 In the first case, Mr. A is eligible to avail the ITC on inputs held in closing stock (i.e Raw Material, Semi finished Goods, Finished goods) Except the  capital goods as well as purchases made from 1st July 2019 onwards. In the second case, Mr. B is eligible to avail the ITC only for the purchases made w.e.f. 20th of Aug 2019. Time limit for the decision on t....

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....bsp;by the proper officer under the Act. * Where the registration has been granted as deemed registration as per rule 9(5), the applicant shall be communicated the registration number, and the certificate of registration, duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period 7 days or 30 days as case may be. Display registration certificate provision  * Display of registration certificate * At principal place of business and * At every additional place of business display of GSTIN number * In the name board exhibited at the entry of * Principal place of business and * At every additional place of business Grant of temporary identification number [ Rule 16A inserted vide Notification No. 07/2025 - Central Tax Dated 23.01.2025 ] * Where a person is not liable to registration under the Act but is required to make any payment under the provisions of the Act, the proper officer may grant the said person a temporary identification number and issue an order in Part B of FORM GST REG-12. Important Notifications & Circulars * Guideline....

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....tion or any requisite document or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith or in respect of any other fact, he shall issue a notice to the applicant electronically in FORM GST REG-03 within the prescribed time limit. * 5.6 Without prejudice to the facts of the case, the proper officer may seek clarification or information or document(s) inter alia in the following cases specified under such instruction. * 5.8 The proper officer must ensure that the said notice in FORM GST REG-03, wherever required, is issued electronically within a period of seven working days from the date of submission of the application in cases where the applicant has undergone authentication of Aadhaar number and within a period of thirty days in cases specified in proviso to rule 9(1) of CGST Rules, 2017. * 5.9 Where the applicant has either failed to undergo authentication of Aadhaar number or has not opted for authentication of Aadhaar number, the proper officer shall immediately initiate the process for physical verification of the place of business in accordance w....