SAHAS Institute :- 11th 12th Comm // F.Y – S.Y, - T.Y. B.Com // C.A & C.

S [All Levels] Page 1 of 25

11th 12th (Commerce)

F.Y S.Y. T.Y. B.COM
C.A. & C.S ( All levels)
E-110, Vrundavan Township, Harni Road, Near Sangam, Vadodara. M : 99989 84152, 82384 48020
FF 9 – Sharnam Complex , Opp. Bahurani Restaurant , Near Crystal School , Waghodia Dabhoi Road.

3rd Floor – Jan Mahal Palace , Beside MSU , Opp. Railway Station , Sayajigunj – Vadodara.

T.Y.B.Com { Sem 5 } Goods & Service Tax Unit 2

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# WHAT IS THE SIGNIFICANCE OF REGISTRATION :-
:- For identification of a taxpayer, registration is must for ensuring tax compliance.
:- Under GST, registration of any business entity implies obtaining a unique number (GSTIN)
From the GST authorities for the purpose of collecting GST on behalf of the Download
Central Government /State Government /Union Territory and to avail input tax credit
on inward Supplies.
:- Without registration, a person can neither collect tax
from his customer nor claim any input tax credit of tax paid by him.
# Registration confirms the following advantages to a taxpayer :
[1]. A GST registered person is legally recognized as supplier of goods or services.
[2]. He is legally authorized to collect taxes from his customers and pass on the credit of the taxes
paid on the goods/services supplied to the purchaser/recipient.
[3]. He can claim input tax credit pertaining to GST paid on inward supply and can utilize the same
for payment of taxes due on outward supply of goods/services.
[4]. Seamless flow of input tax credit from suppliers to recipients at the national level.
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# WHO IS LIABLE FOR REGISTRATION UNDER GST [SEC. 22] :-

:- GST is a tax which arises on the event of 'supply' of goods/services.

:- Section 22 requires that supplier of goods/ services should get himself/itself registered under GST.
:- However, the following points should be kept in view –
[1] Compulsory registration if aggregate turnover exceeds threshold limit [Sec. 22] :-
:- If aggregate turnover of a financial year exceeds threshold limit, registration is required on compulsory
basis under section 22.
➢ Threshold limit - Threshold limit is as follows :
Aggregate turnover in the State/Union Territory Rs. 20 lakh [see note 1]
(Other than special category States)
Aggregate turnover in special category States Rs. 10 lakh
i.e., Manipur, Mizoram, Nagaland and Tripura)
⇨ Notes :
[1]. With effect from April 1,2019, registration is not required in the case of a person
who is engaged in exclusive supply of goods and whose aggregate turnover
in the Financial year does not exceed Rs. 40 lakh, if a few conditions are satisfied.
[2]. Prior to February 1, 2019, special category of States were Arunachal Pradesh, Assam,
Himachal Pradesh, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and Uttarakhand
• Voluntary registration :-
Small businesses (having aggregate turnover below the threshold limit given below ) can,
however voluntarily opt for registration under section 25 (3).
• Aggregate turnover :-

SAHAS Institute of Commerce @ Karelibaug and Waghodia Road – 82384 48020 , 99989 84152
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For this purpose, aggregate turnover means the aggregate value of -
▪ All taxable supplies. ▪ Exempt supplies.
▪ Exports of goods/services. ▪ Inter-State supplies.
▪ All supplies made by the taxable person, whether on his own account or made
on behalf of all his principles.
:- These supplies shall be determined for all units/branches of the taxpayer having the same
Permanent Account Number (PAN) and aggregate turnover is computed on all India basis.
:- However, aggregate turnover does not include the following :
⇨ Value of inward supplies on which tax IS payable under reverse charge mechanism.
⇨ Amount of GST (i.e., IGST, CGST, SGSTIUTGST)
⇨ Supply of goods, after completion of job work, by a registered job worker shall be treated
as the supply of goods by the principal and the value of such goods shall not be included
in the aggregate turnover of the registered job worker.
[2] Persons not liable for registration [Sec. 23] [Dec-2019] :- Download
:- The following persons are not liable for registration even if aggregate turnover exceeds
the threshold limit given above -
(A) ENGAGED EXCLUSIVELY IN MAKING EXEMPT SUPPLIES [SEC. 23(I)(a)] -
:- Any person who is engaged exclusively in the business of supplying goods / services
that are not liable to GST or wholly exempt from GST, is not required to get registration.
 Provisions illustrated :-
[Case-1] :- X Is a salaried employee (salary income being Rs. 90 lakhs). Besides, he owns a residential
property which is let out for residential purposes (annual rent being Rs. 40 lakhs).
:- In these case , aggregate turnover is Rs. 40 lakh. However, registration Is not required as he is
exclusively engaged in making exempt supplies. Service by an employee is neither treated as
supply of goods or supply of services. Services by way of renting or residential dwelling for
use as residence, is exempt vide Exemption Notification (Entry 12). since X does not make
any taxable supply of goods/ services, he is not liable for registration.
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[Case-2] :- Y, a chartered accountant, is Tax Head of A Ltd. (salary income being Rs. 95 lakhs).
He owns a residential property which is let out for residential purposes
(annual rent being Rs.45 lakhs).
:- Besides, he gives tax consultancy on part time basis (annual consultancy income being Rs.10,000).
:- in this case, aggregate turnover is Rs.45,10,000. It is calculated by taking into consideration
taxable supply (i.e., Rs.10,000) and exempt supply (i.e., Rs. 45 lakhs).
:- Salary income is not part of aggregate consideration (as service by an employee is neither treated
as supply of goods or supply of services). Since, aggregate turnover is more than Rs. 20 lakhs, GST
registration is required (even if value of taxable supply is only Rs. 10,000).
=======================================================================================
[Case-3] :- Z is a retired person. He gets pension of Rs, 40,000 per month. Besides,
he has fixed deposit in a few banks and annual interest from these deposits is Rs.19,99,600.
Occasionally, he provides consultancy in flower decoration (annual receipt being Rs 500).
:- In this case, aggregate turnover is RS. 20,00,100 (i.e., bank interest of Rs. 19,99.600 + consultancy
income of Rs. 500) (pension income is not from supply of goods or services, interest on deposits is not
subject to GST but it is included in aggregate turnover). Since aggregate turnover is more than
Rs, 20,00,000, GST registration is required.
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(B) AGRICULTURIST [SEC. 23(i)(b)] -
:- An agriculturist is not liable for registration to the extent of supply of produce out of Cultivation of land.
:- “Agriculturist” means an individual / HUF who undertakes cultivation of land –
⇨ by Own labour, or
⇨ by servants the lab on wages payable in cash or kind or by hired labour under personal
⇨ by the labour of family, or supervision or the personal supervision of any member of the family.
(C) ENGAGED ONLY IN MAKING TAXABLE SUPPLIES, GST ON WHICH IS PAYABLE BY RECIPIENT UNDER
REVERSE CHARGE MECHANISM [SEC. 23(2)]
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:- lf a person is engaged only in making taxable supply of goods/ services, GST on which is liable to be paid
on reverse charge basis by the recipient, registration is not required
(eyen it aggregate turnover is more than the threshold limit of Rs. 20 lakh/Rs. 10 lakh).
 Provisions illustrated :-
[Case-1] :- B is an advocate. He provides legal services to Tata Chemicals (annual receipt from consultancy
being Rs. 35 lakhs). He does not have any other income. In this case aggregate turnover is more
than Rs. 20 lakhs. However, registration is not required (B is only engaged in providing legal services, GST
on which is payable by Tata Chemicals, the recipient of supply, under reverse charge mechanism).
=======================================================================================
[Case-2] :- C is an advocate. He provides legal services to Tata Chemicals (annual receipt from
consultancy being Rs.35 lakh). Besides, he has rental income of Rs. 500 from letting out of commercial
property. He does not have any other income. In this case, aggregate turnover is Rs. 35,00,500.
:- Registration is required. C is not exclusively engaged in making taxable supply, GST on which is
payable by recipient. Apart from providing legal service, C is also engaged in renting of immovable
property.
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(D) ENGAGED EXCLUSIVELY IN SUPPLY OF GOODS AND AGGREGATE TURNOVER DOES NOT EXCEED
Rs.40 LAKHS [sec 23(2)] :-
:- If the following conditions are satisfied registration is not required (with effect from April 1, 2019)
by virtue of Notification No. 10/2019, dated March 7, 2019.
(Condition – 1) :- Engaged in supply of goods only- The person is engaged in exclusive supply of goods
(Condition – 2) :- Aggregate turnover up to Rs. 40 lakh -Aggregate turnover of the aforesaid person
in the financial year does not exceed Rs. 40 lakhs.
(Condition – 3) :- Compulsory registration under section 24 not required The aforesaid person is not
required to take compulsory registration under section 24. For instance, if the
aforesaid person is engaged in inter- state supply of goods, GST registration is required
under section 24(i), even if aggregate turnover is not more than Rs. 40 lakhs.
(Condition – 4) :- Not engaged in supply of certain goods The aforesaid person is not engaged in making
supplies of ice-cream (and other edible ice), pan masala or tobacco- goods
(and manufactured tobacco substitutes)
(Condition – 5) :- Not engaged in making intra-state supply in certain states- The aforesaid person is not
engaged in making intra-state supplies in the State of Arunachal Pradesh, Manipur,
Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura and Uttarakhand.
(Condition – 6) :- Not opted for voluntary registration-The aforesaid person has not opted for voluntary
registration under section 25(3).
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 Provisions illustrated :-
[Case-1] X Ltd. (incorporated on February 26,2019) is engaged in manufacture of garments in Ludhiana.
Turnover of X Ltd. for the period ending on March 31, 2019 is Rs. 6 lakhs. Its turnover for the
financial year 2019-20 is Rs. 40 lakh (no inter-state supply). In this case, the above conditions given by
Notification No.10/2019, dated March 7, 2019, are satisfied. Registration is, therefore, not required under
GST.
=======================================================================================
[Case-2] Y is engaged in supply of taxable goods and taxable supply of services. His turnover for the
financial year 2019-20 is Rs. 38 lakhs (supply of goods: Rs. 18 lakhs, Supply of services :
Rs. 20 lakhs).
:- In this case, Y is not exclusively engaged in supply of goods. Threshold limit for registration
in this case is Rs.20 lakhs (not Rs.40 lakhs as given by notification No. 10 2019, dated March 7, 2019).
Registration is, therefore, required.
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[Case-3] Z is engaged in supply of taxable goods and exempt goods [turnover of the financial year 2019-20
Rs.9 lakhs (taxable goods) + Rs.10 lakhs (exempt goods)]. He owns a residential house property
which is let out for residential purp0ses (annual rent being Rs. 4 lakhs).

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:- In this case, the aggregate turnover is Rs. 23 lakhs. Threshold limit for registration is Rs. 20 lakhs.
Threshold limit of Rs.40 lakhs as given by the aforesaid Notification No.10/2019, dated March 7,2019, is
not applicable (Z is not exclusively engaged in supply of goods). Therefore, registration is required.
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[3] Compulsory registration in a few cases, even if aggregate turnover is less than
Rs.20 lakh / Rs.101akh / Rs.40 lakh [Sec. 24] :-
:- The following persons are required to get registration on compulsory basis. These cases are given by
section 24. In these cases, compulsory registration is required (even if aggregate turnover is not
more than Rs. 20 lakh (or Rs. 10 lakh in specified States) OR (Rs. 40 lakh in some case).
(A) INTER-STATE TAXABLE SUPPLY OF GOODS [SEC. 24)1 :-
:- If a person is engaged in inter-state taxable supply of goods, GST registration is required, Registration is
required, even if the aggregate turnover is not more than Rs.20 lakh
(or RS. 10 lakh in specified States).
:- However, the following points should be noted
[1]. Persons engaged in supply of handicraft goods making inter-state supply have been exempted
from registration. Exemption is applicable only if -
➢ If the aggregate value of all their supplies on all India basis is less than Rs. 20 lakh (or Rs. 10 lakh in
specified States)
➢ They are required to have income-tax PAN.
:- The persons are also not required to obtain casual registration if they supply goods
outside the state where they having their fixed establishment.
[2]. If a person is engaged in inter-state supply of services, registration is not required,
aggregate turnover is not more than Rs. 20 lakh (Rs. 10 lakh in specified states).
[3]. A job worker (with turnover of less than Rs. 20 lakh/ Rs.10 lakh) has been exempted from registration,
even if he makes inter-state supply to registered persons. However, exemption is not available to
jewellery. goldsmiths' and silversmiths' wares and other articles (Chapter 71) manufactured on job
work basis.
❖ Provision illustrated :-
:- A person is engaged in making inter-State taxable supply of goods/ services.
:- Requirement of registration is as follows –
Different situation Inter-state supply of Inter-state supply of
goods services
Situation 1-Supplier of handicraft goods Registration not -
(aggregate turnover not more than Rs. 20 lakh / required
Rs. 10 lakh, having PAN)
Situation 2- Job worker (aggregate turnover Registration not -
not more than Rs. 20 lakh/Rs. 10 lakh)(not being required
jewellery, goldsmiths and silversmiths' wares)
Situation 3-Any other supplier (aggregate Registration required Registration not required
turnover not more than Rs. 20 lakh / Rs.10 lakh)
Situation 4-Any other supplier (aggregate Registration required Registration required
turnover more than Rs. 20 lakh/Rs. 10 lakh)
(B) Casual taxable person making taxable supply [sec. 24(II)] :-
:- lf supply is made by a casual taxable person, GST registration is required.
:- Registration is required, even if the aggregate turnover is not more than Rs. 20 lakh
(or Rs. 10 lakh in specified States).
:- Casual taxable Person means a person who occasionally undertakes transactions involving supply
of goods/ services in the course or furtherance of his business (maybe as principal agent /
in any other capacity), in a State/ Union Territory where he has no fixed place of business.
:- A casual taxable person making taxable supply in India must compulsorily take registration.
:- There is no threshold limit for registration.
:- A casual taxable person cannot exercise the option to pay tax under Composition Scheme.
:- He must apply tor registration at least 5 days prior to commencing his business in India.

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(C) Persons who are required to pay tax on inward supply under reverse charge mechanism [sec. 24(ii)] :-
:- If a person is required to pay GST on inward supplies under reverse charge mechanism,
GST registration is required.
:- In such a case, registration cannot be avoided even if aggregate turnover of outward supply
of goods / services is not more than the threshold of Rs. 20 lakh/Rs. 10 lakh/Rs. 40 lakh.
 Provisions illustrated :-
X Ltd. is a short film producer for a Bangla TV Channel. He is located in Kolkata and his
annual turnover is always less than Rs. 20 lakh. For using copyright of Y, a photographer, for his production
house, he pays a royalty of Rs. 30,000. This royalty is chargeable to GST. However, GST is payable by X Ltd.,
the recipient of supply, under reverse charge mechanism. Consequently, X Ltd. is required to get
registration. This rule is applicable even if aggregate turnover of X Ltd. is less than the threshold limit of
Rs. 20 lakh/Rs. 10 lakh.
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(D) Electronic commerce [sec 24(iv)/(ix)/(x)/(xi)] :-
:- Electronic commerce operators (as well as supplier to electronic commerce operators) are required to
get registration on compulsory basis in a few cases given by section 24(iv)/(ix)/(x)/(xi)]
# These cases are summarized in the table given below –
Cases Supplier to electronic commerce Electronic Representati Registration under
operator Commerce ve of ECO in section 24 is required
Operator (ECO) India by the persons given
below (even if their
aggregate turnover is
not more than the
threshold limit of
Rs.20 lakh/Rs.10 lakh
/ Rs.40 lakh)
Case-1 X (he owns aradiotaxi / motorcab / Inois Taxicab USA A& Co., Inois Taxicab USA
maxicab / motor cycle) provides his Mumbai A &Co., Mumbai
service in Mumbai through
Inois Taxicab USA.3
Case-2 Y Ltd. (it owns a hotel / inn / guest Clearroomkey B & Co., Clearroomkeyinc,
house / club / campsite / any other Inc., USA Hyderabad USA
commercial place for lodging) B&Co.,
provides lodging facility in Bengaluru Hyderabad.
through clearroomkey.com (a USA
based website) Aggregate turnover of
Y Ltd. is not more than threshold limit

Case-3 Z [a house-keeping (such as plumbing, Housekeeping C, an Housekeeping Ltd

car-pentering, etc.) service provider in Ltd., Dubai individual Dubai C of Ranchi
Chennai] provides services through located in
housekeeping.com Ranchi
(a Dubai based website) Aggregate
turnover of Z is not more than
threshold limit
Case-4 PQ Ltd. [a supplier of any taxable Amazon Ltd. D Ltd., Amazon ltd
goods (not covered by Case 1, Case 2 Singapore Chandigarh D Ltd
or Case 3)] PQ Ltd
supplies goods in India through
Amazon (a Singapore based website)
Case-5 ST Ltd. [a supplier of any services (not Tanzon Ltd., GH Ltd., Pune See Note 5
covered by Case 1, Case 2 or Case 3)] Malaysia

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supplies services in India through
Tanzon (a Malaysia based website)
❖ Notes :-
[1]. In Case 1, X is required to get registration under section 22 only if his aggregate turnover is more than
the threshold limit of Rs. 20 lakh/Rs. 10 1akn.
[2]. Y Ltd. in Case 2 and Z Ltd, in Case 3 are not required to get registration under section 22
(their aggregate turnover is not more than the threshold limit).
[3]. In Case 1, Case 2 and Case 3, GST on supplies shall be paid by the electronic commerce operator
(through his / its Indian representative). All the provisions Of GST shall apply to such electronic
commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such
services. This rule is given by section 9(5)
[4]. In Case 4, PQ Lid. is a supplier of taxable goods through e-commerce operator. PQ Ltd. is required to
get compulsory registration under section 24 (even if its turnover is lower than the threshold limit
of Rs. 20 lakh/ Rs. 10 lakh/ Rs.40 lakh). Anazon Ltd., the electronic commerce operator, is required
to collect an amount at the rate of one per cent of the "net value of taxable supplies" (i.e., net of
supply returned) made through it, where the consideration with respect to such supplies is to be
collected by such operator. This amount is collected under section 52 and is called as tax collection
at source (TCS). Compulsory registration is required for Anazon Ltd under section 24.
[5]. In Case 5, ST Ltd. is a supplier of services. Compulsory registration is required for ST Ltd. under
section 22 only if is turnover is more than the threshold limit of Rs. 20 lakh/10 lakh. Tanzon Ltd.,
the electronic commerce operator is required to get compulsory registration under section 22 is
turnover is more than the threshold limit of Rs., 20 lakh/ RS.10 lakh. Tanzon Ltd. is also required to
get registration under section 24 if it is liable Tor tax Collection al source under section 52.Tax
collection at source (in the case of supply of services through e-commerce operator is required only
if the supplier( ST Ltd. in this case) is a registered dealer.
(E) NON-RESIDENT TAXABLE PERSON [SEC. 24(V)] :-
:- "Non-resident taxable person" means any person who occasionally undertakes transactions involving
Supply of goods/ services (maybe as principal or agent or in any other capacity) but who has no
fixed place of business or residence in India.
:- A non-resident taxable person making taxable Supply in India has to compulsorily take registration.
:- There is no threshold limit for registration.
:- A non-resident taxable person cannot exercise the option to pay tax under composition levy.
:- He has to apply for registration at least 5 days prior to Commencing his business in India using a valid
passport (and need not have a PAN number in India).
:- A business entity incorporated or established outside India, has to submit the application for registration
along with its tax identification number or unique number on the basis of which the entity is
identified by the Government of that country or its Permanent Account Number (if available).
[F] A PERSON WHO IS REQUIRED TO DEDUCT TAX AT SOURCE [SEC. 24(vi)] :-
:- Section 51 prescribes the authority and procedure for tax deduction at source (TDS).
❖ The Government has instructed the following persons (the detector) to deduct tax at source :-
– A department or an establishment of the Central Government or State Government,
– Local authority.
– Governmental agencies.
– An authority/board/any other body set up by an Act of Parliament or a State Legislature,
– An authority/ board/ any other body established by any Government with 51 per cent (or more)
participation by way of equity or control, to carry out any function.
– Society established by the Central Government or the State Government or a Local Authority under
the societies Registration Act, 1860.
– Public sector undertakings.
:- The tax would be deducted @ 2 per cent of the payment made to the supplier (the deductee) of taxable
goods/ services, where the total value of such supply, under a contract, exceeds Rs. 2,50,000
(excluding the amount of GST).
:- If supplier (as well as the place of supply) are in State A and the recipient is located in State B,
TDS is not applicable.
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:- Registration of TDS deductors- A TDS deductor has to compulsorily register under GST without any
threshold limit.
:- The deductor has a privilege of obtaining registration under GST without requiring PAN.
:- He can obtain registration using his TAN (issued under the Income-tax Act).
:- A person required to deduct tax at source under section 51 shall electronically submit an application for
registration in Form GST REG-07.
:- The proper officer may grant registration after due verification and issue a certificate of registration in
Form GST REG-06 within a period of 3 working days from the date of submission of the application.
:- Provision applicable from October 1, 2018-The aforesaid provisions of section 51 are applicable only
from October 1, 2018.
[G] AGENT (SEC. 24(vii)] :-
:- A person makes taxable supply of goods/services on behalf of other taxable persons.
:- He may be an agent or otherwise.
:- Such a person is required to get compulsory register under GST without any threshold limit.
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 Provisions illustrated :-
Case 1 : X appoints Y to procure certain goods from Tamil Nadu. Y prepares a list of various suppliers who
can provide goods as desired by X. Finally, he identifies Z (one of the suppliers) and directs
him to send 1,000 units to X. Z will issue invoice directly to X. In this case, Y has in no way
involved himself in supply or receipt of goods on behalf of X. Technically Y is not an "agent'
under CGST Act. He is not liable for registration under section 24(vi). If, however, turnover
of Y is more than the threshold limit of Rs. 20 lakh/Rs.10 lakh/Rs. 40 lakh, registration is
required under normal provisions.
Case 2: A, a well-known artist, appoints B (auctioneer) to auction his painting. B arranges for the auction
and identifies the potential bidders. The highest bid is accepted, and the painting is sold to
the highest bidder. The invoice for the supply of the painting is issued by B (in his own
name) on the behalf of A and the painting is delivered to the successful bidder. in this
scenario B is not merely providing auctioneering services, but is also supplying the painting
on behalf of A to the bidder, and has the authority to transfer the title of the painting on
behalf of A. This scenario is covered by section 24(vi). In other words, B is liable for
registration even if his turnover is lower than the threshold limit of Rs. 20 lakh/ Rs. 10
lakh/Rs. 40 lakh.
Case 3: P sells agricultural produce by utilizing the services of Q who is a commission agent as per
Agricultural Produce marketing Committee Act. Q identifies the buyers and sells the
agricultural produce on behalf of P for which he charges commission from P. Invoice is
issued by Q (in his own name) to the ultimate buyers. Q is an "agent" under CGST Act Now a
question arises whether Q is covered by the provisions of section 24 (vi) and compulsory
registration is required (regardless of his turnover).
:- According to section 24 (vii), a person is liable for mandatory registration if he makes taxable supply of
goods/services on behalf of the taxable persons.
:- Accordingly, the requirement of compulsory registration (even if turnover is lower than threshold limit of
Rs.20 lakh/Rs. 10 lakh/ Rs. 40 lakh) for commission agent, under the aforesaid provisions
:- Section 24(vi), shall arise when both the following conditions are satisfied
A. the principal should be a taxable person, and
B. the supplies-made by the commission agent should be taxable.
:- section 23, an agriculturist who supplies produce out of cultivation of land is not liable for registration.
:- Therefore P does not fall within the ambit of the term "taxable person.
:- Moreover, services by any Agricultural produce marking Committee or Board or services provided by a
commission agent for sale or purchase of agricultural produces exempt from GST vide Exemption
Notification (Entry 54).
:- Services provided by Q in this case is exempt from GST.
:- Q, the commission agent is not liable for compulsory registration under section 24(vii).
:- However, where a commission agent is liable to pay GST under reverse charge mechanism, he will be
required to get registered compulsorily under section 24(iii).

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(H) INPUT SERVICE DISTRIBUTOR [SEC. 24(viii)]-
:- Input Service Distributor (SD) means an office of the supplier of goods/ services which receives tax
invoices towards receipt of input services and issues a prescribed document for the purposes of
distributing the credit of CGST, SGST/ UTGST or IGST paid on the said services to a supplier of
taxable goods/ services having same PAN as that of the ISD.
:- ISD mechanism is meant only for distributing the credit on common invoices pertaining to input services
only and not goods (inputs or capital goods).
:- An ISD is required to take a separate registration as ISD.
:- There is no threshold limit for ISD.
(I) ONLINE INFORMATION AND DATA BASE ACCESS SERVICE[SEC. 24(xi)]-
:- A person supplies online information and data base access or retrieval services from a place outside India
to an unregistered person in India.
:- He is required to get compulsory register under GST without any threshold limit.
❖ Registration in other cases –
:- Other cases where registration is required are given below
:- A person who was registered under pre-GST regime - A person who is registered under pre-GST regime
(i.e., under excise duty, VAT, service tax, etc.) is liable to be registered under GST.
:- A person already registered under pre- GST regime is migrated to GST by issue of provisional GSTIN.
:- It can be converted into regular GSTIN by submitting necessary documents.
:- If a person so migrated is not liable for registration in GST regime,
he can apply for cancellation of registration.
:- Application for cancellation of registration of migrated taxpayers can be uploaded in Form GST REG-29
on or before March 31, 2018.
:- Registration on transfer of business - Where a business carried on
by a registered taxable person is transferred the transferee/successor is liable to be registered
with effect from the date of transfer/succession.
:- This rule is applicable whether the business is transferred on account of succession (or otherwise)
to another person as a going concern.
:- Registration in the case of merger/amalgamation-In a case of transfer, pursuant to sanction of a scheme
for amalgamation/ demerger of two or more companies, the resulting company
or the amalgamated company is liable to be registered.
:- This rule is applicable if amalgamation/ demerger takes place in pursuant to an order
of a High Court, Tribunal or otherwise.
:- Registration is required by the transferee 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.

WHAT IS THE PROCEDURE FOR REGISTRATION

:- The registration in GST is PAN based and State specific.

:- Supplier has to register in each of such state or Union Territory from where he effects supply.
:- In GST registration, the supplier is allotted a 15-digit GST identification number called "GSTIN",
and a certificate of registration incorporating therein this GSTIN is made available
to the applicant on the GSTN common portal.
:- A given PAN based legal entity would have one GSTIN per State, that means a business entity having its
branches in multiple States will have to take separate State-wise registration for the branches in
different states.
:- But within a State, an entity with different branches would have single registration Download
where in it can declare one place as principal place of business and other branches
as additional place of business.
:- However, one can have more than one registration in one State/Union Territory
if he has multiple places of business within a state or Union Territory.
# Procedure for registration is given below-
:- Verification before registration-Every person shall (before applying for registration) declare his PAN,
mobile number, e-mail address, State/Union Territory in Part A of Form GST REG-01
on the GST portal (i.e., www.gst.gov.in).
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:- it can be done either directly or through a Facilitation Centre.
:- On successful verification of the PAN, mobile number and e-mail address, a temporary reference number
shall be generated and communicated to the applicant on his mobile number and e-mail address.
# Registration application-
:- Registration application-Using the aforesaid reference number, the applicant shall electronically submit
an application in Part B of Form GST REG-01, duly signed for verified through electronic verification
code), along with the documents specified in the said Form at the GST common portal.
:- On receipt of an application, an acknowledgement shall be issued electronically to the applicant in
Form GST REG-02.
:- A person applying for registration as a casual taxable person shall be given a temporary reference
number by the common portal for making advance deposit of tax.
:- The above acknowledgement in Form GST REG-02 shall be issued electronically
only after the said deposit
# Time-limit - Every person who is liable to be registered, shall apply for registration in every such
State/Union territory in which he is so liable within 30 days from the date on which he becomes
liable to registration.
:- A casual taxable person or a non- resident taxable person shall apply for registration at least 5 days prior
to the commencement of business.
# Separate application - A person who owns a SEZ unit or who is SEZ developer shall make a separate
application for registration as a business distinct from his other units located outside SEZ.
:- Likewise, a person being an Input service distributor (ISD) shall make a separate application for
registration as such ISD.
:- Every person who makes a supply from the territorial waters of India shall obtain registration in the
coastal State/Union Territory where the nearest point of the appropriate base line is located.
:- The above procedure is also applicable in the case of a person who is required to deduct/collect tax at
source, a person supplying online information and database access or retrieval services from a
place outside India to a non- taxable online recipient and every person seeking registration under
section 25(3)
# Registration application to collect tax at source or deduct tax at source – A person required to deduct
tax at source under section 51 or a person required to collect at source under section 52, shall
electronically submit an application for registration in form GST REG-07.
:- A person applying for registration to collect tax in accordance with the provisions of section 52, in a State
/ Union territory where he does not have a physical presence, shall mention the name of the State
Inion territory in Part of the application in Form GST REG-07 and mention the name of the
State/Union territory in Part B thereof in with the principal place of business is located which may
be different from the State/Union territory mentioned in part A.
❖ Examination of application –
:- 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 a period of 3 working days from the date of submission of the
application,
# Deficiency in application - If the application is found to be deficient, the proper officer may issue a
notice to the applicant electronically in Form GST REG-03 within a period of 3 working days from the date
of submission of the application.
:- In such a case, the applicant shall furnish such clarification, information or documents electronically in
Form GST REG-04, within a period of 7 working days from the date of the receipt of such notice.
:- lf officer is satisfied with the clarification, information, etc., he may approve the grant of registration to
the applicant within a period of 7 working days from the date of the receipt of such clarifications.
:- Where no reply is furnished by the applicant (or where the proper officer is not satisfied with the
clarifications), the proper officer may reject such application and inform the applicant electronically
in Form GST REG-05
# Registration - If the proper officer fails to take any action within the time limit of 3 days
(7 days in the case of deficiency) the application for grant of registration shall be deemed
to have been approved.
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❖ Registration Certificate
:- Where the application for grant of registration has been approved, a certificate of registration in form
GST REG-06 will be issued.
:- The registration certificate shows the principal place of business and additional place or places of
business and is made available to the applicant on the common portal and a goods and Services
Tax Identification Number (GSTIN) shall be assigned, GSTIN contains the following characters
– 2 characters for the state code Download
– 10 characters for PAN or TAN
– 2 characters for the entity code
– 1 checksum character.
:- Effective date of registration 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 30 days from such date.
:- Where, however, the application for registration is submitted after the expiry of 30 days, the effective
date of registration shall be the date of grant of registration.
 Provisions illustrated
:- The aggregate turnover of X Ltd. (engaged in taxable supply of services in the State of Orissa) exceeds Rs.
20 lakh on August 25, 2018. Consider the following 2 situations
Situation 1 - X Ltd. applies for registration on September 19,2018 and is granted registration certificate on
September 29, 2018.
Situation 2 - X Ltd. submits the application for registration on September 27,2018 and is granted
registration on October 8, 2018
:- In this case, X Ltd. becomes liable for registration on August 25,2018. The time-limit of 30 days for
submitting registration application expires on September 24, 2018.
:- If registration application is submitted on September 19,2018(i.e., within 30 days), effective date of
registration is August 25, 2018.
:- If, however, registration application is submitted on September 27, 2018 (i.e., after the expiry of 30
days), effective date of registration is the date on which registration is granted (i.e., October
5,2018)
# State-wise registration - A person seeking registration under GST shall be granted a single registration
in a state/Union Territory.
:- A person having multiple places of business within a State/Union Territory may be granted a separate
registration for each place of business.
:- A person who has obtained more than one in respect of each such registration, shall, in respect of each
such registration be treated as distinct persons for the purposes of GST
 Provisions illustrated
:- X Ltd. is a paper manufacturing company.
:- Head office and manufacturing unit of the company are situated in Kolkata.
:- The company has 3 branches - Mumbai, Indore and Surat.
:- The company has taken 4 registrations under GST (i.e., Kolkata head office, Mumbai branch, Indore
branch and Surat branch).
:- In this case, head office, Mumbai branch, Indore branch and Sutat branch are treated as distinct persons.
:- Supply of goods/ services between head office and branches or services between branches will be
subject to GST, as if supplier and recipient are distinct persons.
:- In the between distinct persons, GST is applicable even if such supply is made without any consideration,
# Multiple places of business within a State –
:- Any person (having multiple places of business within a State or Union Territory), who requires a
separate registration (for any such place of business), shall be granted separate registration in
respect of each such place of business.
:- However, separate registration is granted if the following conditions (given by rule 11) are satisfied.
# Condition 1 –
:- Such person has more than one place of business in a State or Union Territory.
:- "Place of business" for this purpose includes-

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(a) a place from where the business is ordinarily carried on (and includes a warehouse, a godown or any
other place where a taxable person stores his goods, supplies or receives goods/services); 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).
# Condition 2 -
:- Such person shall not pay tax under Composition Scheme for any of his places of business if he is paying
tax under normal provisions for any other place of business.
:- Where any place of business of a registered person (that has been granted a separate registration)
becomes ineligible to pay tax under Composition Scheme, all other registered places of business of
the said person shall become ineligible to pay tax under the said scheme.
# Condition 3 -
:- All separately registered places of business of such person shall pay GST on supply of goods/ services
made to another registered place of business of such person and issue a tax invoice or a bill of
supply, for such supply.
# Condition 4 -
:- A registered person (opting to obtain separate registration for a place of business) shall submit a
separate application in Form GST REG-01 in respect of such place of business.
 Voluntary Registration -
:- A person (who is not otherwise required to get registration) may get himself registered voluntarily.
:- In such a case, all GST provisions as are applicable to a registered person, shall apply to such person.
 PAN based registration -
:- Every person shall have a Permanent Account Number (PAN) issued under the Income Tax Act
in order to be eligible for grant of GST registration. Download
:- The following are a few exceptions-
1]. A person who is required to deduct tax at source (TDS) under section 51 can get registration
by using his TAN (issued under the Income-tax Act).
2]. A non-resident taxable person can apply for registration by using a valid passport
(and need not have a PAN number in India).
:- A business entity incorporated or established outside India, has to submit the application for GST
registration along with its tax identification number or unique number on the basis of which
identified by the Government of that country or its Permanent Account Number (if available).
❖ UNO -
:- Any specialized agency of the UNO or any Multilateral Financial Institution and Organisation notified
under the United Nations (Privileges and Immunities) Act, Consulate or Embassy of foreign
countries, shall be granted a Unique Identity Number.
# Special provision relating to casual taxable person and non-resident taxable person –
:- The certificate of registration issued to a casual taxable person or a non- resident taxable person shall be
valid for the period specified in the application for registration or 90 days from the effective date of
registration, whichever is earlier.
:- Such person shall make taxable supplies only after the issuance of the certificate of registration.
:- The period of 90 days may be extended by a further period of 90 days by the proper officer.
Advance deposit-
:- A casual taxable person or a non-resident taxable person shall (at the time of submission of application
for registration) 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.
:- In case of extension of time, 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.
Registration to persons required to deduct tax at source or to collect tax at source
:- The proper officer may grant registration after due verification and issue a certificate of registration in
Form GST REG-06 within a period of 3 working days from the date of submission of the application.
Registration to non-resident taxable person –
:- A non-resident taxable person shall electronically submit an application, along with a self-attested copy
of his valid passport, for registration, duly signed or verified through electronic verification code, in
Form GST REG-09, at least 5 days prior to the commencement of business at the common portal.

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:- In the case of a business entity incorporated or established outside India, the application for registration
shall be submitted along with its tax identification number or unique number on the basis of which
the entity is identified by the Government of that country or it's PAN, if available.
:- A person applying for registration as a non-resident taxable person shall be given a temporary reference
number by the common portal for making an advance deposit of tax.
:- The application for registration made by a non-resident taxable person shall De duly signed or verified
through electronic verification code by his authorised signatory who shall be a person resident in
India having a valid PAN.
:- Registration to a person supplying online information and database access or retrieval services from a
place outside India to a non-taxable online recipient-
:- For these persons, application should be submitted electronically in Form GST REG-10.
:- The applicant shall be granted registration in Form GST REG-06.
:- Suomoto registration-Where, pursuant to any survey, enquiry, inspection, search or any other
proceedings, the proper officer finds that a person (liable to registration) 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-12.
:- Every person to whom a temporary registration has been granted shall, within a period of 90 days from
the date of the grant of such registration, submit an application for registration (this limit of 90 days
will be counted from the date of appellate order, in case the concerned person has filed an appeal
challenging the proper officer's order of granting suomotu registration).
=======================================================================================
Amendment of registration –
:- Where there is any change in any of the particulars furnished in the application for registration, the
registered person shall, within a period of 15 days of such change, submit an application
electronically in Form GST REG-14, along with the documents relating to such change.
:- Within 15 days, the proper officer can issue electronically amendment order in Form GST REG-15.
:- This amendment order is possible where the change relates to-
:- Legal name of business.
:- Address of the principal place of business or any additional place(s) of business.
:- Addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of
Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the
business.
:- Where a change in the constitution of any business results in the change of the PAN of a registered
person, the said person shall apply for fresh registration in Form GST REG-01.
:- Where the proper officer is of the opinion that the amendment sought is not warranted (or the
documents furnished therewith are incomplete), he may, within a period of 15 working days serve
a notice in Form GST REG-03.
:- This show cause notice can be replied within a period of 7 working days (reply can be sent in Form GST
REG- 04).
:- The proper officer can reject the application (if the reply not satisfactory or if there is no reply)
:- If the proper officer fails to take action within the time-limits given above, the certificate of registration
shall stand amended to the extent applied for and the amended certificate shall be made available
to 1 person on the common portal.
=======================================================================================
Cancellation or Suspension of Registration
:- The proper officer may cancel GST registration done by him either on his own motion or on an
application filed by the registered person or by his legal heirs (in case of death of such person).
:- Application - Application for cancellation of registration shall be submitted electronically in Form GST
REG - 16
:- Cancellation of registration under section 29(1)-The registration can be cancelled in the following
circumstances -
1]. The business has been discontinued, transferred fully for any reason (including death of the
amalgamated with other legal entity, demerged or otherwise disposed of).
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2]. There is any change in the constitution of the business.
3]. The taxable person (not being a person who has taken voluntary registration)| is no longer liable to be
registered under section 22 or section 24.
:- Cancellation or suspension of registration under section 29(2) in case of a default -
:- In the cases given below, the proper officer may cancel registration from such date (including a
retrospective date) as he may deem fit-
1]. Where a registered person has contravened such provisions of the Act or the rules made there under as
may be prescribed.
2]. Where a person covered by Composition Scheme has not furnished returns for 3 consecutive tax
periods.
3]. Where any registered person (not being a Composition Scheme taxpayer) has not furnished returns
for a continuous period of 6 months.
4]. Where any person (who has taken voluntary registration) has not commenced business within 6 months
from the date of registration.
5]. Where registration has been obtained by means of fraud, wilful misstatement or suppression of facts.
In these cases, the proper officer shall not cancel the registration without giving the person an
opportunity of being heard.
Registration to be cancelled under rule 21 in a few cases -
:- The registration granted to a person is liable to cancelled, if –
(a) The registered person does not conduct any business from the declared place of business.
(b) The registered person issues invoice or bill without supply of goods/ services in violation of the
provision of the Act.
(C) The registered person violates the provisions pertaining to Anti-profiteering measure of section 171.
Cancellation does not discharge liability of taxpayer
:- The cancellation of registration shall not affect the liability of the person to pay tax and other dues
under GST or to discharge any obligation under GST regulations for any period prior to the date of
cancelation (whether or not such tax and other dues are determined before or after the date of
cancellation).
Concurrent cancellation under all GST Acts -
:- The cancellation of registration under SGST Act/UTC be deemed to be a cancellation of registration
under CGST Act.
Payment of dues -
:- Every registered person whose registration is cancelled shall pay an amount pertaining to reversal of
input tax credit which he has already claimed in respect of inputs held in stock and input contain in
semi-finished or finished goods held in stock or capital goods or plant and machinery on the day
immediately preceding the date of such cancellation.
Procedure for cancellation –
:- Where the proper officer has reasons to believe that the registration of a person is liable to be
cancelled, he shall issue a notice to such person in Form GST REG-17, requiring him to show cause,
within a period of 7 working days, as to why his registration shall not be cancelled.
:- The reply to the show cause notice can be given in Form REG-18. Where the reply furnished is found to
be satisfactory, the proper officer shall drop the proceedings and pass an order
in Form GST REG-20.
:- Where, however, the person instead of replying to the notice, furnishes all the pending returns and
makes full payment of tax dues (along with applicable interest and late fee), the proper officer shall
drop the proceedings and pass an order in Form GST REG-20.
:- 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-19within a period of 30 days from the date of application or the date of the reply to
the show cause notice.
=================================================================================

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11th 12th Commerce + F.Y – S.Y – T.Y B.Com + C.A & C.S
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Revocation of cancellation of registration -

:- Any registered person, whose registration Is cancelled by the proper officer on his own motion, may
apply to such officer for revocation of such cancellation of the registration, application can be
submitted in Form GST REG-21.
:- The application has to be submitted electronically within a period of 30 days from the date of the service
of the order of cancellation of registration.
:- However, no application for revocation shall be filed, if the registration has been cancelled for the failure
of the registered person to furnish returns, unless such returns are furnished and tax due is
deposited with interest, penalty and late fee in respect of the said returns.
:- Where the proper officer is satisfied 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-22 within
a period of 30 days from the date of the receipt of the application.
:- Conversely, if the proper officer is not satisfied, revocation application may be rejected by passing an
order in Form GST REG-05.
:- However, before rejecting revocation application, a show cause notice in Form GST REG-23 should be
issued.
:- Show cause notice can be replied by the taxpayer in Form GST REG-24 within 7 days.
:- Reply to show cause notice can be disposed of within 30 days by the proper officer.
:- All returns due for the period from the date of the order of cancellation of registration (or effective date
cancellation of registration) till the date of the order of revocation of cancellation shall be furnished
by the taxpayer within a period of 30 days from the date of order of revocation of cancellation of
registration.
:- The revocation of cancellation of registration under the SGST Act/UTGST Act shall be deemed to be a
revocation of cancellation of registration under CGST Act.
=======================================================================================
Procedure for change of email and mobile number of authorized signatory by taxpayers -
:- The email &mobile number can be updated by the concerned jurisdictional tax authority of the taxpayer
as per the following procedure
:- Tax payer is required to approach the concerned Jurisdictional Tax Officer to get the password for the
GSTIN allotted to the business (jurisdiction can be checked through Search Taxpayer option
available on https:// www.gst.gov.in).
:- Taxpayer would be required to provide valid documents to the Tax Officer as proof of his/her identity
and validate the business details related to his GSTIN.
:- Tax officer will check if the said person is added as a Stakeholder or Authorized Signatory for that GSTIN
in the system.
:- Tax officer will upload necessary proof on the GST portal in support to authenticate the activity.
:- Tax officer will enter the new email address and mobile phone number provided by the taxpayer.
:- After upload of document, Tax Officer will reset the password for the GSTIN IN ne system.
:- Username and temporary password reset will be communicated to the email address as entered by the
Tax officer.
:- Taxpayer need to login on GST Portal https:/www.gst.gov.in/using the first time login link.
:- After first time login with the username and temporary password that was emailed to him, system
would prompt the taxpayer to change username and password.
:- The said username and password can now be used by the taxpayer.
=======================================================================================
Method of authentication -
:- All applications, including reply, if any, to the notices, returns including the details of outward and
inward supplies, appeals or any other document required to be submitted, shall be so submitted
electronically with digital signature or through e-signature or verified by any of the following
modes-
:- Aadhaar based Electronic Verification Code (EVC).
:- Electronic verification code generated through net banking login on the common portal.
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:- Electronic verification code generated on the common portal.
:- However, a corporate taxpayer shall furnish documents/application verified through digital signature
only.
=======================================================================================
Who will verify the registration application -
:- Each document/return furnished online shall be signed or verified by the following persons-
Individual By the individual himself or where he is absent from India, by some other person
duly authorised by him in this behalf.
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.
Hindu undivided By the Karta and where the Karta is absent from India or is mentally incapacitated
family from attending to his affairs, by any other adult member of such family or by the
authorised signatory of such Karta.
Company By the chief executive officer or authorised signatory.
Government By an officer authorised in this behalf.
/government
agency/ local
authority
Firm By any partner thereof, not being a minor or authorized Signatory.
AOP/BOI By any member of the association or persons or authorised signatory thereof,
Trust By the trustee or any trustee or authorised signatory thereof.
Any other By some person competent to act on his behalf, or by a person authorised in
accordance with the provisions of section 48.
=======================================================================================
TAX INVOICE, CREDIT AND DEBIT NOTIES

WHAT IS INVOICE UNDER GST

:- Under the GST regime, an "invoice" or tax invoice' means the tax invoice referred to in section 31.
:- This section mandates the issuance of an invoice or a bill of supply for every supply of goods or services.
:- It is not necessary that only a person supplying goods or services needs to issue an invoice.
:- The GST law mandates that any registered person buying goods or services from an unregistered person
needs to issue a payment voucher as well as a tax invoice.
:- The type of invoice to be issued depends upon the category of registered person making the supply.
:- For example, if a registered person is making or receiving supplies (from unregistered persons), then a
tax invoice needs to be issued by such registered person.
:- however, if a registered person is dealing only in exempted supplies or is availing the Composition
Scheme (composition dealer) then such a registered person needs to issue a bill of supply in lieu of
invoice.
:- The invoice should contain description, quantity and value and such other prescribed particulars (in case
of supply of goods), and the description and value and such other prescribed particulars (in case of
supply of services).
:- An invoice or a bill of supply need not be issued if the value of the supply is less than Rs. 200, subject to
specified conditions.
=======================================================================================
WHAT IS IMPORTANCE OF TAX INVOICE UNDER GST
:- Under GST, a tax invoice is an important document It not only evidence the supply of goods or services,
but is also an essential document for the recipient to avail input tax credit.
:- A registered person cannot avail input tax credit unless he is in possession of a tax invoice or a debit
note.
:- GST is chargeable at the time of supply. Invoice is an important indicator of the time of supply.
:- Broadly speaking, the time of supply of goods is the date of issuance of an invoice.
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:- In the case of supply of services, the time of supply of services is the date of issuance of an invoice or
receipt of payment, whichever is earlier.
:- Thus, the importance of an invoice under GST cannot be over-emphasised.
:- Suffice it to say, the tax invoice is the primary document evidencing the supply and vital for availing
input tax credit.
=======================================================================================
WHEN TAX INVOICE/BILL OF SUPPLY BE ISSUED BYA REGISTERED PERSON

:- Me for issuing an invoice depends upon the nature of supply

(Viz., whether it is supply of goods or supply of services).

Time for issue of tax invoice in the case of taxable supply of goods –
:- section 31(1)covers time of issue of invoice in the use of supply of goods.
:- Invoice is required to be issued before or at the time of -
[a] removal of goods for supply to the recipient (where the supply involves movement of goods); or
[b] delivery of goods; or
[C] making available of goods to the recipient.
:- The obligation of the supplier of goods is to issue the invoice latest by performance of any of the above
3 activities.
:- For instance; X dispatches goods to Y from his depot on December 10,2018.
:- X can issue invoice on or before December 10, 2018.
:- The following points should be kept in view -
:- Continuous supply of goods - In case of continuous supply of goods, where successive statements of
accounts or successive payments are involved, the Invoice shall be is issued before or at the time of
each such statement is issued or each such payment is received.
 Goods on approval –
:- Invoice of goods sent on approval is required to be issued
[a] within 6 months from the date of removal of goods, or
[b] the date when recipient indicates that he has accepted the supply of goods, whichever is earlier.

Time for issue of tax invoice in the case of taxable supply of services -
:- Rule 47 covers time of issue of invoice in the case of taxable supply of services.
:- Such invoice should be issued before the provision of service.
:- Alternatively, it can be issued after the provision of service but within 30 days from the date of supply of
service.
:- However, different time - limit is applicable in the following cases -
[1] When supplier of services is an insurer/banking company/financial institution/non-banking financial
company.
:- Invoice can be issued within 45 days from the date of the supply of service
[2] An insurer/ banking company/financial institution/non-banking financial company telecom operator,
making taxable supplies of services between distinct persons (i.e., service provided by one branch
to another branch) may issue the invoice before or at the time such supplier records the same in his
books of account or before the expiry of the quarter during which the supply is made.
 Continuous supply, of services -
:- "Continuous supply of services means a supply of services which is provided (or agreed to be provided)
continuously or on recurrent basis, under a contract. Such a contract is for a period exceeding 3
months with periodic payment obligations.
➢ In the case of continuous supply of service
:- where the due date of payment is ascertainable from the contract, the invoice shall be issued on or
before the due date of payment.
:- Where the due date of payment is not ascertainable from the contract, the invoice shall be issued
before or at the time when the supplier of service receives the payment.
:- Where the payment is linked to the completion of an event, the invoice shall be issued on or before the
date of completion of that event.
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:- Where supply of services ceases under a contract before completion-
:- In a case where the supply of services ceases under a contract before the completion of the supply, the
invoice shall be issued at the time when the supply ceases and such invoice shall be issued to the
extent of the supply made before such cessation.
⇨ Provisions illustrated
Case 1 : X Ltd.
:- manufactures computer hard disk in its factory in Bhiwadi Industrial Area, Haryana.
:- It supplies 100 units of hard disk to Y Ltd.
:- These hard disks are removed from factory on November 3, 2018 for the purpose of delivery to Y Ltd.
:- In this case, tax invoice should be issued on or before November 3, 2018.
Case 2 : Z Ltd.
:- provides event management service to fashion designers.
:- All India fashion designing competition is organised by Wills Lifestyle in Mumbai at ITC Maratha on
February 10, 2019.
:- Event management service is provided by Z Ltd. for a consideration of Rs.5 Lack+ GST.
:- In this case, invoice can be issued on or before March 12, 2019
(i.e., within 30 days from February 10, 2019).
Case 3 :
:- B provides software maintenance service to C Ltd. for the financial year 2019-20 (monthly charges being
Rs. 40,000, due date of payment is 10th day of each month).
:- This is a continue service, due date of payment is ascertainable, For the month of April 2019, invoice
should be issued on or before April 10,2019.
Case 4 :
:- Assume in the above case, due date of payment is not ascertainable from the contract
between B and C Ltd.
:- However, for the month of April 2019, C Ltd. Download
:- makes payment on April 15, 2019.
:- Invoice should be issued by B on or before April 15 2019.
======================================================================================
WHAT ARE THE CONTENTS OF TAX INVOICE

:- There is no format prescribed for an invoice under CGST Act.

:- However, rule 46 makes it mandatory for an invoice to have the following fields
(only applicable field are to be filled) –
[a] Name, address and GSTIN of the supplier.
[b] A consecutive serial number (not exceeding 16 characters, in one or multiple series, containing
alphabets or numerals or special characters- hyphen or dash and slash symbolised as " and
respectively, and any combination thereof, unique for a financial year).
[c] Date of its issue
[d] lf recipient is registered-Name, address and GSTIN or UIN of the recipient.
[e] lf recipient is unregistered and value of taxable supply is Rs. 50,000 or more - Name and address
of the recipient and the address of delivery, along with the name of the state and its code.
[f] If recipient is unregistered and value of taxable supply is less than Rs. 50,000 Name and address
of the recipient and the address of delivery, along with the name of the state and its code
(if the recipient requests that such details be recorded in the tax invoice).
[g] Harmonised system of Nomenclature (HSN) code for goods or services
[h] Description of goods or services.
[i] Quantity in case of goods, and unit or Unique Quantify Code thereof.
[j] Total value of supply of goods or services or both.
[k] Taxable value of the supply of goods or services or both taking into account discount or abatement,
if any.
[l] Rate of tax (CGST, SGST, IGST, UTGST or GST cess).
[m] Amount of tax charged in respect of taxable goods or services (CGST, SCST, IGST, UTGST or GST cess)

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[n] Place of supply along with the name of the State, in the case of a supply in the course of inter-state
trade or commerce.
[o] Address of delivery where the same is different from the place of supply. Download
[p] Whether the tax is payable on reverse charge basis.
[q] Signature or digital signature of the supplier or his authorised representative.
=======================================================================================
WHAT ARE CREDIT AND DEBIT NOTES

:- Section 34 regulates provisions pertaining to issue of credit and debit notes

# Credit notes
:- credit note may be issued in the following circumstances -
(1) Where a tax invoice has been issued for supply of any goods/services and the taxable value
(or tax charged) in that tax invoice is found to exceed the taxable value (or tax payable)
in respect of such supply.
(2) Where the goods supplied are returned by the recipient
(or where goods/services Supplied are found to be deficient).
:- In the above two cases, the registered person (who is supplier) may issue to the recipient a credit note.
:- Law has been amended (with effect from February 1, 2019) to permit a registered person to issue
consolidated credit note in respect of multiple invoices issued in a financial year without linking the
same to individual invoices.
:- Baring the two cases given above, credit note cannot be issued
(eg., credit note cannot be issued for bad debts).
:- A credit note should contain the details as prescribed by rule 53.
:- Declaration of credit not in return-Any registered person who issues a credit note in relation to a supply
of goods/services shall declare the details of such credit note in the return for the month during
which such credit note has been issued.
:- However, credit note cannot be issued later than -
(a) September following the end of the financial year in which such supply was made or
(b) the date of furnishing of the relevant annual return, whichever is earlier.
:- The tax liability shall be adjusted in such manner as may be prescribed.
:- However, no reduction in output tax liability of the supplier shall be permitted, if the incidence of tax
and interest on such supply has been passed on to any other person.
# Provisions illustrated
:- X Ltd. is a registered person under GST.
:- It supplies 100 laptops to Y Ltd. on February 8, 2019. Download
:- Out of this supply, 3 laptops are returned.
:- Credit note can be issued in the month in which these laptops are returned.
:- Annual return for the financial year 2018-19 can be submitted on or before December 31, 2019
(suppose, annual return is submitted on October 9, 2019).
:- In this case, credit note cannot be issued later than
(a) September 30, 2019, or (b) October 9, 2019,
Whichever is earlier.
:- Consequently, if these laptops are returned during September 2019 (or earlier), credit note can be
issued and the relevant detail can be uploaded in the return pertaining to the month in which credit
note is issued.
:- If laptops are returned after September 2019, Credit note cannot be issued.
Debit notes -
:- A debit note may be issued in the following case Where a tax invoice has been issued for supply of any
goods/services and the taxable value (or tax charged in that tax invoice) is found to be less than the
taxable value (or tax payable in respect of such supply).
:- In the aforesaid case, the registered person (who is the supplier) shall issue to the recipient a debit note.

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:- Law has been amended (with effect from February 1, 2019) to permit a registered person to issue
consolidated debit note in respect of multiple invoices issued in a financial year.
:- Without linking the same to individual invoices.
:- A debit note should contain the details as prescribed by rule 53 [see pars: 543.2].
:- Declaration of debit note in return -Any registered person who issues a debit note in relation to a supply
of goods/services shall declare the details of such debit note in the return for the month during
which such debit note has been issued.
:- Tax liability shall be adjusted in such manner as may be prescribed.
:- Contents of credit or debit note-A credit or debit note shall contain the following details-
[a] Name, address and GSTIN of supplier.
[b] Nature of the document.
[C] A consecutive serial number. (not exceeding 16 characters, in one or multiple series, containing
alphabets or numerals or special characters-hyphen or dash and slash symbolised as #,"and "T
respectively, and any combination thereof, unique for a financial year).
[d] Date of issue of the document;
[e] Name, address and GSTIN or Unique identity Number ,if registered, of the recipient
[f] Name and address of the recipient and the address of delivery, along with the name of state and its
code, if such recipient is unregistered.
[g] Serial number(s) and date(s) of the corresponding tax invoice(s) or, as the case may be, bill(S) of
supply,
[h] Value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the
case may be, debited to the recipient.
[i] Signature or digital signature of the supplier or his authorised representative.
# ILL : Problems on tax invoice, credit and debit notes
:- When tax invoice should be issued in the following case
[1] X Ltd. and Y Ltd. entered into an agreement on July 18, 2018.
Under the agreement, X Ltd. will sell 1,000 LIPS manufactured by it at the rate of Rs. 6,750 per unit.
[2] On the approval of Y Ltd., X Ltd. purchased raw material on July 20, 2018.
[3] Production of UPS started in the factory of X Ltd. on July 24, 2018.
[4] Sample product is approved by Y Ltd. on July 27, 2018.
[5] Production is completed on August 3, 2018.
[6] Before packing, inspection done and goods are approved by team of Y Ltd. on August 4, 2018.
[7] Goods are ready for delivery on August 5, 2018 (3:30 pm).
[8] Delivery given to Y Ltd. on August 6, 2018.
[9] Payment received on August 28, 2018.
➢ Solution
:- As per section 31(1), invoice is required to be issued before or at the time of
(a) removal of goods for supply to the recipient (where the supply involves movement of goods); or
(b) delivery of goods; or (C) making available of goods to the recipient.
:- The obligation of X Ltd., the supplier of goods, is to issue the invoice latest by performance of any of the
above 3 activities.
:- In this case, goods are delivered on August 6, 2018. Download
:- Consequently, invoice should be issued on or before August 6, 2018.
=======================================================================================
COLLEGE MATERIAL REGISTRATION
[1] Person Liable for Registration :-

:- Person under GST any Individual/Company/Association of Person/ Body of Individual engaged a person
in supply.
:- A Person who is unregister can also consider as person for GST.
 Section - 22 :-
:- When Person Liable for Registration.

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:- Every supplier of goods/services in any states or union territory if aggregate turnover in final year
exceed Rs. 20 Lakhs.
:- In case of calculation of turnover total of all over in India is to be consider.
:- In case of Special Category State, Government or Council may request to enhance the aggregate
turnover, then it is to be consider. (In some case, government give exempt for more than 10 Lakhs)
:- Existing Limit in case of special category state is 10 lakhs.
:- The aggregate turn of all type of business should be club together. Download
# Turnover
:- Turnover means the total Sales of Taxable Person weather as a trader or as an agent,
or as a business man.
:- e.g. Mr. X manufacturer of product and agent of Mr. A to sold the product.
:- In case aggregate turnover of Mr. X own business & agent ship is to be consider
as turnover of relevant financial year only includes

Turnover

Includes Excludes
- Taxable Value of Outward Supply. - The Value of CGST, SGST,
Exempted Supplies (below Tax Limit) IGST,UGST and any cess.
(Out of Value of GST) - Any Value of Inward Supply on
- Any export Inter State Supply of registered which tax payable under RCM.
supply within India under same PAN.
- Intra State Supplies
[2] Case Study
(1) Mr. X engage in business of supplying of machine oil as well as a petrol also.
:- For calculation of turnover limit, whether supply of machine oil is only to be consider or not ?
Discuss.
:- Though the Petrol is exempted category from GST but for calculation of turnover tor registration,
lt is to be consider.
:- So to calculate turnover, turnover of Machine Oil &turnover of Petrol are to be consider.
(2) ABC Ltd. having two office, one in Delhi and another in Calcutta.
:- The turnover of Delhi branch is 30 lakhs & turnover of Calcutta branch is 20 lakhs.
:- Check eligibility tor registration under GST.
:- As per registration provision under GST, Turnover under one 'PAN 1S to be club to verily
eligibility under registration.
:- The limit for registration under GST is Rs, 40,00,000.
:- lf trader engage in business of supplying of goods other than special category state.
:- In given state Total Turnover is 30+20=50 Lakhs> 40 Lakhs, there for ABC Ltd.
Suppose to registration under GST.
:- Exclusive for Turnover :
(3) ABC Ltd. make payment of GST on director sitting service for services rendered by him under RCM as
director was not registered under GST.
Download
:- Whether it will be part of Turnover of ABC Ltd?
:- As the GST on director sitting fees is inward supply under RCM.
:- Which are specifically excluded from meaning of Turnover.
:- So, calculating GST on such sitting fees not to be included.
(4) ABC Ltd. sold the goods to PAR Ltd., registered dealer under GST of Rs. 10 Lakhs.
:- PQR Ltd paid GST under RCM.
:- Whether such supply is to be consider in calculation of Turnover of ABC Ltd. for registration ?
:- Outward supply under RCM is given which is to be included in.
:- calculation of turnover as inward supply under RCM is specifically excluded.
(5) ABC Ltd. engage in Business of Manufacturing of Product X and turnover is 27 lakhs& they are also
appointed as agent of POR Ltd & the Turnover achieved by ABC Ltd. on behalf of PQR is Rs. 20 lakhs.

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:- Whether ABC Ltd. suppose to register under GST?
:- As per registration provision of GST, to check the eligibility for registration turnover
of person himself plus turnover.
:- Achieve by agent on behalf of principle to be added.
:- Now in a given Case, turnover of ABC Ltd. is Rs. 27 lakhs plus turnover achieved by ABC Ltd
on behalf of PQR Ltd. is Rs. 20 lakhs equal to Rs. 47 lakhs which is more than Rs. 40 lakhs.
:- Therefore ABC Ltd. suppose to register under GST.
Download
[3] Limits For Registration :-
:- In case of following states turnover limit is Rs. 10 lakhs for goods &services both. (MMNT)
Manipur, - Mizoram, - Nagaland, - Tripura
:- In case of following states turnover limit is Rs. 20 lakhs for goods &services or both. (ATMSUP)
- Arunachal Pradesh, - Meghalaya, - Sikkim,-Telagana, - Uttarakhand,- Pondicherry
:- In following state turnover limits for services is Rs. 20 Lakhs and for goods Rs. 40 lakhs,
if a person engage in Intra-State supply of GOODS.
- Jammu & Kashmir, - Assam, - Himachal Pradesh, & - other state
# Exception to Limit of Rs. 40 lakhs in given state
:- A person for whom Registration is compulsory
:- A person who is engage in Business of ice-cream, edible ice, pan masala tobacco &manufacturing of
tobacco & substitutes (All goods covered under Ch:24)
:- A person who engage in Intra-State supply of other specified states (MTMN) (ATMSUP)
➢ Case Study :-
(1) Mr. X having place of business in Gujarat & Manipur the turnover of Gujarat is 20 lakhs and of Manipur
is Rs. 12 lakhs whether he supposed to register under GST? Why?
:- As Mr. X having business in special category state, so the limit is Rs. 10 lakhs
as applicable to Manipur.
:- In given Case, Turnover of Manipur is Rs. 12 lakhs & Gujarat is 20 lakhs.
:- Total is 32 lakhs which is greater than 10 lakhs.
:- So Mr.X is compile to register for GST.
(2) Mr. Shaving business in Vadodara, turnover is Rs. 5 lakhs and in Uttarakhand is Rs. 25 lakhs.
:- As the business in specified category state & their sold limit is Rs 20 lakhs.
:- Total Turnover is Rs. 10 Lakhs + 5 Lakhs = 15 Lakhs less than Rs. 20 Lakhs.
:- Not to register.
(3) Mr. A engage in Intra-State supply of days in Assam.
:- His aggregate turnover is Rs. 20 lakhs in current financial year, is registration compulsory?
:- As in case of Assam, Intra-State supply of goods limit is Rs. 40 lakhs. So, not to Register.
(4) In above example, he is rendering service, there is differ from above answer ?
:- As in case of service limit is Rs. 20 lakhs so he should get registered.
(5) If in above example, He is engage in Pan-Masala business.
:- Will your answer differ ?
:- any person supplying goods & services both limit will reduce to Rs.20 1akhis
so he should get registered under GST.
(6) in above example t he engages in supply of Services 8& Goods both, will your answer. differ?
:- lf any person supplying Goods & Services both limit will reduce to Rs. 20 Lakhs.
:- In given case, Turnover is Rs. 22 Lakhs >Rs, 20 Lakhs so he should registration under GST.
(7) Mr. X from Telagana engage in business of Garments exclusively Intra-State.
:- His aggregate turnover of current financial year is Rs. 25 Lakhs.
Answer the Following : Download
(i) Whether he should register under GST?
Ans. As for Telangana turnover limit Rs. 20 lakhs. He should registration for GST
(ii) lf turnover is Rs. 15 lakhs, what will be your answer?
Ans. Not to register.
(iii) lf engage in business of lce-Cream, will your answer differ?

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Ans. Ice-Cream, Tobacco product are exception case of Rs, 40 lakhs which is not applicable to
Telangana. He should registration under GST.
(iv) lf he supply the goods of Rs. 15 lakhs &service of Rs. 10 lakhs, what is your answer?
Ans. Total Turnover= Service +Goods = 10+15 =25 lakhs. He should registration for GST (> 20 lakhs)
(v) If he had other place of business in Gujarat & turnover is Rs. 25 lakhs what wll be answer?
Ans. Though he has other business in Gujarat but the limit should be Rs. 20 lakhs (Telangana) only so, he
should registration.
(vi) If he had other place of business in Mizoram & turnover of Telangana is Rs. 15 lakhs & Mizoram is
Rs. 2 lakhs. What is answer?
Ans. As Lowest Limit from Mizoram & Telangana is Rs. 10 Lakhs. In Given Case 15+2=17 lakhs> 10 lakhs.
He should register.
(vii) lf he had three states of supply, vadodara (5 lakns), Tripura (2 Lakhs), Telangana (12 lakhs) what will
be your answer?
Ans. In above case, limit is Rs. 10 1akns. In given case turnover is 5+2+12= 19 lakhs. He should
registration under GST.
 Case Study
(1) Mr. A businessman having a business in Gujarat turnover is Rs. 22,00,000, rendering services in a same
state amt. Rs. 15,00.000. While Inter state sales amt. Rs. 40,00,000.
:- Discuss the case.
(2) Mr. A supposed to register under GST and as he supplies the goods outside the state
[4] In following cases Compulsory Registration is required u/s 24
(1) A person who is making the Inter-State goods taxable supply. Download
(2) Person who is require to pay a tax under RCM.
(3) Non-resident person supplying services ar goods.
(4) Casual taxable person.
(5) A person engaged in a business of E- Commerce.
(6) A person who liable to deduct the tax uls 15.
(7) A person who makes a taxable supply of goods on behalf of other person i.e. Agent
(8) Every person having Online information Data based taxes.
(9) Any other person Notified by Govt. on specified date.
(A) A Person Not Liable for Registration US Section 23
:- A person who exclusively engaged in business of supply the goods & services not liable for tax or
wholly exempted goods/ services.
EX. ABC Oils is exclusively engaged in a business of Petrol whether he supposed to register or Not ?
- Not to register as Petrol is exempted goods
- Will your answer differ? If they aro supply engine ol also?
- Under the given situation, will not to be consider, only an exempted goods
they should register for GST.
Ex. ABC charitable trust register under income Tax 12AA. That is exclusively engaged in rendering of
Charitable Services. Will they register for GST?
Ans : Any person who engaged in Agriculture Activity directly either as farmer or labor, is not Supposed
to register under GST.
(B) An Agriculturist to the engaged in a Supply of Product from Culmination of Land
:- Any person who engaged in Agriculture Activity directly either as farmer or labor, supposed to register
under-GST.
:- If any famer engaged in Agriculture Activity & states trading himself of Agriculture Produces in open
market suppose to register under GST.
Ex.
:- Mr. A of Punjab, a farmer engaged in a activity of growing a wheat and rice in his a farm giving the year,
he decided to trade both the Agriculture in respectively in open market.
:- Whether Mr. A supposed to registration under GST. He decide trading both the Agriculture Produces
amount Rs.32,00,000& 9,00,000.

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:- As per the provision of GST Act., A person who is an agriculturist not doing trading activity have no need
to register under GST.
:- But if Agriculturist start trading activity in open market suppose registration under GST.
:- In a given case, Mr. A is a farmer & start trading activity also suppose to register under GST. Download
:- If turnover exceed specified limit of the state.
:- In case of Punjab, maximum Limit is Rs. 40, 00,000 for exemption under GST registration
:- As turnover of Mr. A is 41,00,000 > 40,00,000 he suppose to register under GST.
(C) Following Person Notified by Government to be exempted from Registration
(1) A person Making RCM supply.
(2) A person who engaged in a business of handcraft items, inter state supply up to Rs. 20,00,000
 Case Study
:- Mr. A having business of Handcraft Activity in Madhya Pradesh, supply the product in other state of
Gujarat his turnover is 27,00,000. Whether he suppose to register under GST?
:- Yes.
(i) If his turnover is Rs. 15,00,000 lakh. Not to register as limit is Rs. 20,00,000 lakh
(ii) If Mr. A belongs to Sikkim, his turnover is Rs. 9,00,000 lakh. What will be your answer?
- Not to register because limit is Rs. 20,00,000 lakh.
:- Any person who is a casual taxable person and engaged in a business of Handcraft business, Interstate
supply up to Rs. 20,00,000 is exempted.
[5] Registration Procedure :-
:- When you apply for registration under GST.
:- Any person who is liable to register under Section 22 or 24, in a respective state & union territory is
supposed to register under GST.
:- Within a 30 days from the date on which he becomes liable to registration.
OR
:- A casual taxable person or non-resident taxable person shall apply atleast 5 days before his
commencement of business.
(1) Wr. X started a business In Gujarat on 1st Oct, 19 and he wants to register voluntary. On or before
which date he supposed to register under GST?
:- He supposed to register up to 30th Oct
(2) Mr. X started a business in Sikkim on 1st Apil, 19 and his turnover exceed Rs. 20 Lakhs on 25th
June2019, on or before which date he suppose to register under GST?
:- He has to register up to 25th July 2019.
# Where to Register ?
(A) Having a Single Place of Business i.e. within the state only.
Ex. Mr. X having a place of business in Baroda and business activity is within Gujarat only.
:- Where he supposed to register?
:- He supposed to register in Baroda only.
(B) When different place of Business Within one state only.
:- lf declaration given by the owner regarding Principle place of business the only Single Registration at
Principal place of business require
:- Such declaration of principal place of business can be given, then all the branches following same
business policy or Principal place of Business.
Ex. X Ltd. engaged in a business of garment have registered office at Baroda and 2 different branches at
Baroda and Dahod under talking a same business like head office,
where he supposed to registered?
:- The declaration is to be given regarding Principal place of Business in Baroda,
therefore they register in Baroda only.
:- lf declaration of Principal place of business not given that is the branches under talking a different
activity of business then a Separate Registration is to be done for all branches.
Ex. X Ltd. register office at Baroda engages in garment business, Surat branch in diamond business &
Ahmadabad branch in machinery business.
:- Management decided not to given a declarations for principal place of business,

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then where to register?
:- X Ltd. suppose to registration at all 3 different places, that is Baroda, Surat & Ahmadabad.
(c) If an organization having 3 different branches in 3 different states.
:- All 3 different states registration to be done with turnover exceed lowest limit of all limit.
Ex. X Ltd. head office at Baroda, 2 different branch one is at Sikkim & another at Bombay.
:- The turnover is Rs. 25,00,000. Discuss whether registration require or not.
:- AS 1owest turnover limit in Sikkim is a Rs. 20,00,000 within given cases turnover is RS 25,00,000.
:- So X Ltd. suppose to registration in all 3 States. Download
:- If one ot the branch is eligible for composite levy scheme then rest of all branches
belongs to one PAN is eligible to register under to scheme &vice versa.
[6] Voluntary Registration :
:- When any person register voluntary under GST thought his turnover below required limit.
:- Such a registration person supposed to pay GST on his turnover though it is below the limit.
Ex. Mr. X businessman having turnover Rs. 12,00,000 in Gujarat. Register under GST as a voluntary
registration.
:- Mr. X register under GST act supposed to pay the tax on Rs. 12,00,000, though it is below require limit.
:- Registration in case of Amalgamation, Absorption, and Reconstruction must be approval by the court.
:- Purchasing Company
:- Suppose to Liable for Registration.
:- Any Person Transfer his Business to another person intentionaly, a transferee suppose to register
under GST
 Case Study
(1) S Ltd. engaged taxable production in MP. Its turnover exceed their sold limit on 1st Oct, 19
if he apply on 30th Oct, 18. What is effective date of registration?
:- Effective Date of Registration-1st Oct2019.
:- lf they apply on 31st Oct, 197 Will your answer dffer?
:- Yes, the date on which registration will be granted.
# Alteration
:- Alteration in Registration Certificate:
:- It can be considered as an amendment of registration (Section-28)
:- A register person may need to make some Changes in a registration, application is called as
“Amendment of Registration”.
:- The details submitted by applicant is divided into two parts:
(i) Core Field (ii) Non-Core Field.
(i) Core Field :-
:- CORE Field are Name of Organization, Date of Registration, PAN,State of Business etc,
(ii) Non-Core Fields :-
:- NON-CORE field are Mobile no., Email Id, Details of Officer, Director etc.
# AMENDMENT OF CORE FIELDS :-
:- To make any correction in core areas registration, person suppose to register application within 15 days
from date of change.
:- After review in application within 15 days from date of submission of application officer.
Either officer grant the changes
OR
Reject the changes
OR
He will allow 15 days more period for submission of document
If officer grant the changes he will issue Amended Registration Certificate.
# Amendment non-core fields :-
:- Any change in a non-core field can be carry out by registered person, himself through portal if change
the verification same is required through OTP.
:- Cancellation of registration:-
:- Cancellation of registration applicable Sec-29/30.
:- Cancellation may be consider as revocation and suspension of registration.
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:- Voluntary cancellation of registration Download
:- By registered person
:- When register person feel that registration not required for future reference.
:- In case of death of register person legal higher submit application to department
:- Suo-motu cancellation
:- By whom department
:- When officer found that register person not issuing tax invoice if that transfer to principal.
:- Place of business to any other place without informing to department.

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