ICAI Notes: Registration | Taxation for CA Intermediate PDF Download

 Page 1


LEARNING OUTCOMES 
a CHAPTER 
9 
  
 
REGISTRATION 
 
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless 
otherwise specified. Examples/Illustrations/Questions and Answers given in the 
Chapter are based on the position of GST law existing as on 30.04.2023. 
 
 
This Chapter will equip you to –  
? understand the concept of the taxable person. 
? explain when a person becomes liable to get registered under 
GST. 
? identify the scenarios where registration is compulsory. 
? identify the persons who are not liable for registration. 
? describe the procedure for obtaining registration under GST. 
? explain the procedure for amendment of registration. 
? describe the cancellation of registration and revocation of 
cancellation of registration in specified circumstances. 
 
 
 
© The Institute of Chartered Accountants of India
Page 2


LEARNING OUTCOMES 
a CHAPTER 
9 
  
 
REGISTRATION 
 
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless 
otherwise specified. Examples/Illustrations/Questions and Answers given in the 
Chapter are based on the position of GST law existing as on 30.04.2023. 
 
 
This Chapter will equip you to –  
? understand the concept of the taxable person. 
? explain when a person becomes liable to get registered under 
GST. 
? identify the scenarios where registration is compulsory. 
? identify the persons who are not liable for registration. 
? describe the procedure for obtaining registration under GST. 
? explain the procedure for amendment of registration. 
? describe the cancellation of registration and revocation of 
cancellation of registration in specified circumstances. 
 
 
 
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX 
a
9.2 
 
   
 
 
1. INTRODUCTION 
Under any taxation law, registration is the most 
fundamental requirement for identification of tax payers 
ensuring tax compliance in the economy.  It is the first 
step towards becoming GST complaint.  Under indirect tax 
regime, without registration, a person can neither collect 
tax from his customers nor claim any credit of tax paid by 
him.   
Registration legally recognizes a person as supplier of goods 
or services or both and legally authorizes him to collect taxes 
from his customers and pass on the credit of the taxes paid 
on the goods or services supplied to the 
purchasers/recipients.  He can claim the input tax credit of taxes 
paid and can utilize the same for payment of taxes due on 
supply of goods or services.  Registration ensures the seamless 
Registration
Persons liable for registration
Compulsory registration in certain cases
Persons not liable for registration
Procedure for registration
Amendment of registration
Cancellation of registration
Revocation of cancellation of registration
PAN based 
registration 
He can claim the input tax credit of taxes 
CHAPTER OVERVIEW 
© The Institute of Chartered Accountants of India
Page 3


LEARNING OUTCOMES 
a CHAPTER 
9 
  
 
REGISTRATION 
 
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless 
otherwise specified. Examples/Illustrations/Questions and Answers given in the 
Chapter are based on the position of GST law existing as on 30.04.2023. 
 
 
This Chapter will equip you to –  
? understand the concept of the taxable person. 
? explain when a person becomes liable to get registered under 
GST. 
? identify the scenarios where registration is compulsory. 
? identify the persons who are not liable for registration. 
? describe the procedure for obtaining registration under GST. 
? explain the procedure for amendment of registration. 
? describe the cancellation of registration and revocation of 
cancellation of registration in specified circumstances. 
 
 
 
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX 
a
9.2 
 
   
 
 
1. INTRODUCTION 
Under any taxation law, registration is the most 
fundamental requirement for identification of tax payers 
ensuring tax compliance in the economy.  It is the first 
step towards becoming GST complaint.  Under indirect tax 
regime, without registration, a person can neither collect 
tax from his customers nor claim any credit of tax paid by 
him.   
Registration legally recognizes a person as supplier of goods 
or services or both and legally authorizes him to collect taxes 
from his customers and pass on the credit of the taxes paid 
on the goods or services supplied to the 
purchasers/recipients.  He can claim the input tax credit of taxes 
paid and can utilize the same for payment of taxes due on 
supply of goods or services.  Registration ensures the seamless 
Registration
Persons liable for registration
Compulsory registration in certain cases
Persons not liable for registration
Procedure for registration
Amendment of registration
Cancellation of registration
Revocation of cancellation of registration
PAN based 
registration 
He can claim the input tax credit of taxes 
CHAPTER OVERVIEW 
© The Institute of Chartered Accountants of India
REGISTRATION 
a
a
9.3 
flow of input tax credit from suppliers to recipients at the national level. 
Under GST law, a supplier is required to obtain State-wise registration.  There is no 
concept of a centralized registration under GST like the erstwhile service tax regime.  
A supplier has to obtain registration in every State/UT from where he makes a 
taxable supply provided his aggregate turnover exceeds a specified threshold limit.  
Thus, he is not required to obtain registration from a State/UT from where he makes 
a non-taxable supply.  
Since registration in GST is PAN based, once a supplier is liable to register, he has 
to obtain registration in each of the States/UTs in which he operates under the 
same PAN.  Further, he is normally required to obtain single registration in a 
State/UT.  However, where he has multiple places of business in a State/UT, he has 
the option either to get a single registration for said State/UT [wherein it can 
declare one place as principal place of business (PPoB) and other branches as 
additional place(s) of business (APoB)] or to get separate registrations for each 
place of business in such State/UT.  
Registration under GST is not tax specific, which means that there is single 
registration for all the taxes i.e. CGST, SGST/UTGST, IGST and GST compensation 
cess.  
Chapter VI - Registration [Sections 22 to 30] of the CGST Act and Chapter III – 
Registration [Rules 8 to 26] of the CGST Rules contain the provisions relating to 
registration. State GST laws also prescribe identical provisions in relation to 
Registration. 
Before proceeding to understand the registration provisions, let us first go 
through few relevant definitions. 
 
Provisions of registration under CGST Act have also been made applicable to 
IGST Act vide section 20 of the IGST Act. 
© The Institute of Chartered Accountants of India
Page 4


LEARNING OUTCOMES 
a CHAPTER 
9 
  
 
REGISTRATION 
 
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless 
otherwise specified. Examples/Illustrations/Questions and Answers given in the 
Chapter are based on the position of GST law existing as on 30.04.2023. 
 
 
This Chapter will equip you to –  
? understand the concept of the taxable person. 
? explain when a person becomes liable to get registered under 
GST. 
? identify the scenarios where registration is compulsory. 
? identify the persons who are not liable for registration. 
? describe the procedure for obtaining registration under GST. 
? explain the procedure for amendment of registration. 
? describe the cancellation of registration and revocation of 
cancellation of registration in specified circumstances. 
 
 
 
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX 
a
9.2 
 
   
 
 
1. INTRODUCTION 
Under any taxation law, registration is the most 
fundamental requirement for identification of tax payers 
ensuring tax compliance in the economy.  It is the first 
step towards becoming GST complaint.  Under indirect tax 
regime, without registration, a person can neither collect 
tax from his customers nor claim any credit of tax paid by 
him.   
Registration legally recognizes a person as supplier of goods 
or services or both and legally authorizes him to collect taxes 
from his customers and pass on the credit of the taxes paid 
on the goods or services supplied to the 
purchasers/recipients.  He can claim the input tax credit of taxes 
paid and can utilize the same for payment of taxes due on 
supply of goods or services.  Registration ensures the seamless 
Registration
Persons liable for registration
Compulsory registration in certain cases
Persons not liable for registration
Procedure for registration
Amendment of registration
Cancellation of registration
Revocation of cancellation of registration
PAN based 
registration 
He can claim the input tax credit of taxes 
CHAPTER OVERVIEW 
© The Institute of Chartered Accountants of India
REGISTRATION 
a
a
9.3 
flow of input tax credit from suppliers to recipients at the national level. 
Under GST law, a supplier is required to obtain State-wise registration.  There is no 
concept of a centralized registration under GST like the erstwhile service tax regime.  
A supplier has to obtain registration in every State/UT from where he makes a 
taxable supply provided his aggregate turnover exceeds a specified threshold limit.  
Thus, he is not required to obtain registration from a State/UT from where he makes 
a non-taxable supply.  
Since registration in GST is PAN based, once a supplier is liable to register, he has 
to obtain registration in each of the States/UTs in which he operates under the 
same PAN.  Further, he is normally required to obtain single registration in a 
State/UT.  However, where he has multiple places of business in a State/UT, he has 
the option either to get a single registration for said State/UT [wherein it can 
declare one place as principal place of business (PPoB) and other branches as 
additional place(s) of business (APoB)] or to get separate registrations for each 
place of business in such State/UT.  
Registration under GST is not tax specific, which means that there is single 
registration for all the taxes i.e. CGST, SGST/UTGST, IGST and GST compensation 
cess.  
Chapter VI - Registration [Sections 22 to 30] of the CGST Act and Chapter III – 
Registration [Rules 8 to 26] of the CGST Rules contain the provisions relating to 
registration. State GST laws also prescribe identical provisions in relation to 
Registration. 
Before proceeding to understand the registration provisions, let us first go 
through few relevant definitions. 
 
Provisions of registration under CGST Act have also been made applicable to 
IGST Act vide section 20 of the IGST Act. 
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX 
a
9.4 
2. RELEVANT DEFINITIONS 
? Agent: means a person, including a factor, broker, commission agent, 
arhatia, del credere agent, an auctioneer or any other mercantile agent, 
by whatever name called, who carries on the business of supply or receipt 
of goods or services or both on behalf of another [Section 2(5)]. 
? Common portal: means the common goods and services tax electronic 
portal referred to in section 146 [Section 2(26)]. 
? Taxable supply: means a supply of goods or services or both which is 
leviable to tax under this Act [Section 2(108)]. 
? Taxable territory: means the territory to which the provisions of this Act 
apply [Section 2(109)]. 
? Place of business: includes [Section 2(85)]: 
 
? Appellate Authority: means an authority appointed or authorised to hear 
appeals as referred to in section 107
1
 [Section 2(8)]. 
? Fixed establishment: means a place (other than the registered place of 
business) which is characterised by a sufficient degree of permanence and 
suitable structure in terms of human and technical resources to supply 
services, or to receive and use services for its own needs [Section 2(50)]. 
? Principal place of business: means the place of business specified as the 
principal place of business in the certificate of registration [Section 2(89)]. 
1
 Section 107 contains the provisions relating to ‘Appeals to Appellate Authority’. The same shall 
be discussed in detail at final level. 
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 or services or both; or
a place where a taxable person maintains his books of account; or
a place where a taxable person is engaged in business through an agent,
by whatever name called.
© The Institute of Chartered Accountants of India
Page 5


LEARNING OUTCOMES 
a CHAPTER 
9 
  
 
REGISTRATION 
 
The section numbers referred to in the Chapter pertain to CGST Act, 2017, unless 
otherwise specified. Examples/Illustrations/Questions and Answers given in the 
Chapter are based on the position of GST law existing as on 30.04.2023. 
 
 
This Chapter will equip you to –  
? understand the concept of the taxable person. 
? explain when a person becomes liable to get registered under 
GST. 
? identify the scenarios where registration is compulsory. 
? identify the persons who are not liable for registration. 
? describe the procedure for obtaining registration under GST. 
? explain the procedure for amendment of registration. 
? describe the cancellation of registration and revocation of 
cancellation of registration in specified circumstances. 
 
 
 
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX 
a
9.2 
 
   
 
 
1. INTRODUCTION 
Under any taxation law, registration is the most 
fundamental requirement for identification of tax payers 
ensuring tax compliance in the economy.  It is the first 
step towards becoming GST complaint.  Under indirect tax 
regime, without registration, a person can neither collect 
tax from his customers nor claim any credit of tax paid by 
him.   
Registration legally recognizes a person as supplier of goods 
or services or both and legally authorizes him to collect taxes 
from his customers and pass on the credit of the taxes paid 
on the goods or services supplied to the 
purchasers/recipients.  He can claim the input tax credit of taxes 
paid and can utilize the same for payment of taxes due on 
supply of goods or services.  Registration ensures the seamless 
Registration
Persons liable for registration
Compulsory registration in certain cases
Persons not liable for registration
Procedure for registration
Amendment of registration
Cancellation of registration
Revocation of cancellation of registration
PAN based 
registration 
He can claim the input tax credit of taxes 
CHAPTER OVERVIEW 
© The Institute of Chartered Accountants of India
REGISTRATION 
a
a
9.3 
flow of input tax credit from suppliers to recipients at the national level. 
Under GST law, a supplier is required to obtain State-wise registration.  There is no 
concept of a centralized registration under GST like the erstwhile service tax regime.  
A supplier has to obtain registration in every State/UT from where he makes a 
taxable supply provided his aggregate turnover exceeds a specified threshold limit.  
Thus, he is not required to obtain registration from a State/UT from where he makes 
a non-taxable supply.  
Since registration in GST is PAN based, once a supplier is liable to register, he has 
to obtain registration in each of the States/UTs in which he operates under the 
same PAN.  Further, he is normally required to obtain single registration in a 
State/UT.  However, where he has multiple places of business in a State/UT, he has 
the option either to get a single registration for said State/UT [wherein it can 
declare one place as principal place of business (PPoB) and other branches as 
additional place(s) of business (APoB)] or to get separate registrations for each 
place of business in such State/UT.  
Registration under GST is not tax specific, which means that there is single 
registration for all the taxes i.e. CGST, SGST/UTGST, IGST and GST compensation 
cess.  
Chapter VI - Registration [Sections 22 to 30] of the CGST Act and Chapter III – 
Registration [Rules 8 to 26] of the CGST Rules contain the provisions relating to 
registration. State GST laws also prescribe identical provisions in relation to 
Registration. 
Before proceeding to understand the registration provisions, let us first go 
through few relevant definitions. 
 
Provisions of registration under CGST Act have also been made applicable to 
IGST Act vide section 20 of the IGST Act. 
© The Institute of Chartered Accountants of India
GOODS AND SERVICES TAX 
a
9.4 
2. RELEVANT DEFINITIONS 
? Agent: means a person, including a factor, broker, commission agent, 
arhatia, del credere agent, an auctioneer or any other mercantile agent, 
by whatever name called, who carries on the business of supply or receipt 
of goods or services or both on behalf of another [Section 2(5)]. 
? Common portal: means the common goods and services tax electronic 
portal referred to in section 146 [Section 2(26)]. 
? Taxable supply: means a supply of goods or services or both which is 
leviable to tax under this Act [Section 2(108)]. 
? Taxable territory: means the territory to which the provisions of this Act 
apply [Section 2(109)]. 
? Place of business: includes [Section 2(85)]: 
 
? Appellate Authority: means an authority appointed or authorised to hear 
appeals as referred to in section 107
1
 [Section 2(8)]. 
? Fixed establishment: means a place (other than the registered place of 
business) which is characterised by a sufficient degree of permanence and 
suitable structure in terms of human and technical resources to supply 
services, or to receive and use services for its own needs [Section 2(50)]. 
? Principal place of business: means the place of business specified as the 
principal place of business in the certificate of registration [Section 2(89)]. 
1
 Section 107 contains the provisions relating to ‘Appeals to Appellate Authority’. The same shall 
be discussed in detail at final level. 
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 or services or both; or
a place where a taxable person maintains his books of account; or
a place where a taxable person is engaged in business through an agent,
by whatever name called.
© The Institute of Chartered Accountants of India
REGISTRATION 
a
a
9.5 
? Proper officer: in relation to any function to be performed under this Act, 
means the Commissioner or the officer of the central tax who is assigned 
that function by the Commissioner in the Board [Section 2(91)]. 
? Registered person: means a person who is registered under section 25, 
but does not include a person having a Unique Identity Number [Section 
2(94)]. 
? Tax period: means the period for which the return is required to be 
furnished [Section 2(106)]. 
? Business:  includes [Section 2(17)]– 
 
 
 
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or
any other similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to (a)
above;
(c) any activity or transaction in the nature of (a) above, whether or not there is
volume, frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital assets and services in
connection with commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription
or any other consideration) of the facilities or benefits to its members, as the
case may be;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been
accepted by him in the course or furtherance of his trade, profession or vocation;
(h) activities of a race club including by way of totalisator or a license to book
maker or activities of a licensed book maker in such club; and
(i) any activity or transaction undertaken by the Central Government, a State
Government or any local authority in which they are engaged as public
authorities.
© The Institute of Chartered Accountants of India