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Page 1

CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

CHAPTER 22 - Regi strati on under GST

CHAPTER 22

Registration under GST
EXECUTIVE SUMMARY
? Si ngle PAN based registration and single return for SGST/UTGST, IGST and CGST.
? Application electronica ly in form GST REG-01.
? The mobile number and email address will be verified by One Time Password. PAN Number will be
verified from database of CBDT.
? Then specified documents should be submitted electronica ly.
? Registration will be approved within three working days if documents are in order. Otherwise, notice
may be issued in form GST REG 03.
? Clarification shall be given in form GST REG-04.
? Proper Office can reject application electronica ly in form GST REG 05.
? If no action within seven working days, registration shall be deemed to be granted.
? Certificate of Registration in form GST REG 06.
? Physical verification of premises can be done after registration.
? Application for registration for TDS in form GST REG-07.
? Non-resident taxable person can apply in form GST REG-09.
? Application for amendment in registration certificate in form GST REG-13.
? Application for cance lation of registration in form GST REG 14.
? Migration of existing taxable persons as per rule 16 of Registration Rules.
22.1 Requirement of registration

Registration under GST is the first and most important step.

22.2 Person liable to be registered

As per section 22(1) of CGST Act, every supplier shall be liable to be registered in the State or Union
Territory (other than special category states) from where he makes supply of goods or services or both, if his
aggregate turnover in a financial year exceeds Rs 20 lakhs.
In case of 'special category states', registration is required if his aggregate turnover in a financial year exceeds
Rs 10 lakhs - proviso to section 22(1) of CGST Act.

Special Category States means States as specified in Article 279A(4)(g) of Constitution of India - Explanation
( i) to section 22 of CGST Act.

These are - States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
Page 2

CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

CHAPTER 22 - Regi strati on under GST

CHAPTER 22

Registration under GST is the first and most important step.

22.2 Person liable to be registered

Special Category States means States as specified in Article 279A(4)(g) of Constitution of India - Explanation
( i) to section 22 of CGST Act.

These are - States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram,
Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

Aggregate turnover - For purpose of section 22 of CGST Act, the expression "aggregate turnover" shall
include a l supplies made by the taxable person, whether on his own account or made on behalf of a l his
principals - Explanation (i) to section 22 of CGST Act.
In case of job work, value of material will be included in aggregate turnover of principal - The
supply of goods, after completion of job-work, by a registered job worker shall be treated as the supply of
goods by the principal referred to in section 143, and the value of such goods shall not be included in the
aggregate turnover of the registered job worker - Explanation (i) to section 22 of CGST Act.
Are they exempt from payment of GST? - The exemption from registration implies that such persons will be
exempt from payment of GST. However, technica ly, exemption from registration and exemption from GST
liability are independent issues.
22.2-1 Registration on transfer of business

Where a business carried on by a taxable person registered under this Act is transferred, whether on account
of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case
may be, shall be liable to be registered with effect from the date of such transfer or succession - section 22(3)
of CGST Act.
22.2-2 Registration after merger or amalgamation or scheme

In a case of transfer pursuant to sanction of a scheme or an arrangement for amalgamation or, as the case may
be, de-merger of two or more companies by an order of a High Court, Tribunal or otherwise, the transferee
shall be liable to be registered, where required, 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 - section 22(4) of
CGST Act.
Para lel provision has been made in section 87 of CGST Act. Provision for transfer of input tax credit has been
made in section 18(3) of CGST Act.
22.3 Persons not required to register under GST

Fo lowing persons are not required to register under GST. Government can grant exemption to other category
of persons on recommendation of GST Council by issuing notification - section 23(2) of CGST Act.
22.3-1 Person not liable to pay GST need not register

Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax
or are who ly exempt from tax under this Act or under IGST Act does not require registration- section 23(1)
(a) of CGST Act.
22.3-2 Agriculturist need not register

An agriculturist, to the extent of supply of produce out of cultivation of land does not require registration -
section 23(1)(b) of CGST Act.
"Agriculturist" means an individual or a Hindu Undivided Family who undertakes cultivation of land - (a)by
own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired
labour under personal supervision or the personal supervision of any member of the family - section 2(7) of
CGST Act.
22.4 Persons requiring registration without threshold limit of Rs. 20/10 lakhs

The fo lowing categories of persons shall be required to be registered under this Act, even if their aggregate
turnover is below specified limit.

(i) persons making any inter-State taxable supply.
Page 3

CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

CHAPTER 22 - Regi strati on under GST

CHAPTER 22

Registration under GST is the first and most important step.

22.2 Person liable to be registered

Special Category States means States as specified in Article 279A(4)(g) of Constitution of India - Explanation
( i) to section 22 of CGST Act.

The fo lowing categories of persons shall be required to be registered under this Act, even if their aggregate
turnover is below specified limit.

(i) persons making any inter-State taxable supply.
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

(ii) casual taxable persons making taxable supply.
(iii) persons who are required to pay tax under reverse charge.
(iv) persons who are required to pay tax under section 9(5) [electronic commerce operators]
(v) non-resident taxable persons making taxable supply.
(vi) persons who are required to deduct tax under section 51 (TDS), whether or not separately
registered under the Act [Thus, separate registration is required for TDS purposes]
(vii) persons who supply goods or services or both on behalf of other taxable persons whether as an
agent or otherwise.
(viii) input service distributor whether or not separately registered under the Act [Thus, separate
registration is required for ISD purposes]
(ix) persons who supply goods or services or both, other than supplies specified under section 9(5),
through such electronic commerce operator who is required to co lect tax under section 52 [Under
section 9(5) of CGST Act, Government can notify e-commerce operators who will be liable to pay
entire GST]
(x) every electronic commerce operator.
(xi) every person supplying online information and data base access or retrieval services (OIDAR) from
a place outside India to a person in India, other than a registered taxable person [Thus, if a person is
already registered under GST, separate registration is not required] and
(xii) such other person or class of persons as may be notified by the Central Government or a State
Government on the recommendations of the GST Council.
22.5 Requirements and procedure for registration

Every person who is liable to be registered under section 22 or 24 shall apply for registration in every such
State in which he is so liable within thirty days from the date on which he becomes liable to registration, in such
manner and subject to such conditions as may be prescribed - section 25(1) of CGST Act.
A casual taxable person or a non-resident taxable person shall apply for registration at least five days prior to
the commencement of business - proviso to section 25(1) of CGST Act.
He must have income tax PAN - section 25(6) of CGST Act.

Person supplying goods or services from territorial waters - Every person who makes a supply from the
territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point
of the appropriate base line is located - Explanation to section 25(1) of CGST Act.
Area upto 12 nautical miles belong to State/Union Territory at least as far as GST is concerned - section 9 of
IGST Act.

22.5-1 Application for registration

Every person (other than a non-resident taxable person, a person supplying online information and data base
access or retrieval services from a place outside India to a non-taxable online recipient referred to in section
14 of the Integrated Goods and Services Tax Act, a person required to deduct tax at source under section 51
and a person required to co lect tax at source under section 52) who is liable to be registered under section
25(1) and every person seeking registration under section 25(3) ("the applicant") sha l, before applying for
registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State or Union
territory in Part A of form GST REG-01 on the Common Portal either directly or through a Facilitation Centre
- Rule 1(1) of Registration Rules.
Page 4

CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

CHAPTER 22 - Regi strati on under GST

CHAPTER 22

Registration under GST is the first and most important step.

22.2 Person liable to be registered

Special Category States means States as specified in Article 279A(4)(g) of Constitution of India - Explanation
( i) to section 22 of CGST Act.

The fo lowing categories of persons shall be required to be registered under this Act, even if their aggregate
turnover is below specified limit.

(i) persons making any inter-State taxable supply.
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

22.5-1 Application for registration

Provided that a Special Economic Zone unit or Special Economic Zone developer shall make a separate
application for registration as a business vertical distinct from its other units located outside the Special
Economic Zone - proviso to Rule 1(1) of Registration Rules.
22.5-2 Validation of details and temporary number

The PAN shall be validated online by the Common Portal from the database maintained by CBDT. The
mobile number declared under rule 1(1) shall be verified through a one-time password sent to the said mobile
number; and the e-mail address declared under rule 1(1) shall be verified through a separate one time
password sent to the said e-mail address - Rule 1(2) of Registration Rules.
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 the said mobile number and e-mail address.
Provision in respect of casual taxable person - 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
in accordance with the provisions of section 27 and the acknowledgement under rule 1(5) shall be issued
electronica ly only after the said deposit in the electronic cash ledger - Rule 1(6) of Registration Rules.
22.5-3 Submission of application after verification

Using the reference number generated under rule 1(3), the applicant shall electronica ly submit an application in
Part B of form GST REG-01, duly signed, along with documents specified in the said Form at the Common
Portal, either directly or through a Facilitation Centre notified by the Commissioner.
On receipt of an application under rule 1(4), an acknowledgement shall be issued electronica ly to the
applicant in form GST REG-02 - Rule 1(5) of Registration Rules.
22.5-4 Verification of the application and approval

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 three working days from the date of submission of application - Rule 2(1) of Registration
Rules.
Where the application submitted under rule 1 is found to be deficient, either in terms of any information or any
document required to be furnished under the said rule, or where the proper officer requires any clarification
with regard to any information provided in the application or documents furnished therewith, he may issue a
notice to the applicant electronica ly in form GST REG-03 within three working days from the date of
submission of application and the applicant shall furnish such clarification, information or documents sought
electronica ly, in form GST REG-04, within seven working days from the date of receipt of such intimation.
The clarification includes modification or correction of particulars declared in the application for registration,
other than PAN, State, mobile number and e-mail address declared in Part A of form GST REG-01- Rule
2(2) of Registration Rules.

Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant,
he may approve the grant of registration to the applicant within seven working days from the date of receipt of
such clarification or information or documents - Rule 2(3) of Registration Rules.
Where no reply is furnished by the applicant in response to the notice issued under rule 2(2) within the
prescribed period or where the proper officer is not satisfied with the clarification, information or documents
furnished, he sha l, for reasons to be recorded in writing, reject such application and inform the applicant
electronica ly in form GST REG-05 - Rule 2(4) of Registration Rules.
Deemed registration if no action within 3/7 days - The application for grant of registration shall be
Page 5

CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

CHAPTER 22 - Regi strati on under GST

CHAPTER 22

Registration under GST is the first and most important step.

22.2 Person liable to be registered

Special Category States means States as specified in Article 279A(4)(g) of Constitution of India - Explanation
( i) to section 22 of CGST Act.

The fo lowing categories of persons shall be required to be registered under this Act, even if their aggregate
turnover is below specified limit.

(i) persons making any inter-State taxable supply.
CA DHRUV AGRAWAL – National Chairman Taxation Committee-All India Confederation of Small & Micro Industries Association

22.5-1 Application for registration

deemed to have been approved, i.e. the proper officer fails to take any action - (a) within three working days
from the date of submission of application, or (b) within seven working days from the date of receipt of
clarification, information or documents furnished by the applicant under rule 2(2) - Rule 2(5) of Registration
Rules.
22.5-5 Issue of registration certificate

Subject to the provisions of section 25(12), where the application for grant of registration has been approved
under rule 2, a certificate of registration in form GST REG-06 showing the principal place of business and
additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods
and Services Tax Identification Number (hereinafter in these rules referred to as "GSTIN") shall be assi gned in
the fo lowing format - (a) two characters for the State code (b) ten characters for the PAN or the Tax
Deduction and Co lection Account Number (c) two characters for the entity code; and (d) one check sum
character - Rule 3(1) of Registration Rules.
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 thirty days from
such date - Rule 3(2) of Registration Rules.
Where an application for registration has been submitted by the applicant after thirty days from the date of his
becoming liable to registration, the effective date of registration shall be the date of grant of registration under
rule 2(1), 2(3) or 2(5) of Registration Rules - Rule 3(3) of Registration Rules.
Digital signature on registration certificate - Every certificate of registration made available on the
Common Portal shall be digita ly signed by the proper officer under the Act - Rule 3(4) of Registration Rules.

Issue of registration certificate in case of deemed registration - Where the registration has been granted
under rule 2(5) [deemed registration], the applicant shall be communicated the registration number and the
certificate of registration under rule 3(1), duly signed, shall be made available to him on the common portal
within three days after expiry of the period specified in rule 2(5) - Rule 3(5) of Registration Rules.
22.5-6 Physical verification of business premises in certain cases

Where the proper officer is satisfied that the physical verification of the place of business of a registered person
is required after grant of registration, he may get such verification done and the verification report along with
other documents, including photographs, shall be uploaded in form GST REG-29 on the Common Portal
within fifteen working days fo lowing the date of such verification - Rule 17 of Registration Rules.
22.5-7 Display of registration certificate and GSTIN on the name board

Every registered person shall display his certificate of registration in a prominent location at his principal place
of business and at every additional place or places of business.
Every registered person shall display his GSTIN on the name board exhibited at the entry of his principal place
of business and at every additional place or places of business - Rule 10 of Registration Rules.
22.6 Taxable persons having multiple business verticals

Norma ly, a person should obtain si ngle registration in State, even if he has multiple factories, godowns or sales
offices or branched within a State or Union Territory.
However, a person having di fferent categories of business (termed as 'business verticals'), he can, at his
option, obtain multiple registration within a State or Union Territory.
If a person obtains separate registration with same PAN number within State or union Territory, these will be
treated as establishments of distinct persons for the purposes of CGST Act - section 25(5) of CGST Act.

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FAQs on Ch 22 - Registration under GST - GST Saral by CA Dhruv Aggarwal

1. What is the process for registration under GST?

Ans. The process for registration under GST involves visiting the GST portal and providing the required documents and information such as business details, bank account details, and proof of identity and address. After submitting the application, a unique GSTIN (Goods and Services Tax Identification Number) is generated.

2. What are the documents required for GST registration?

Ans. The documents required for GST registration include proof of identity and address of the applicant, proof of constitution of the business, bank account details, and additional documents specific to the type of business, such as partnership deed or certificate of incorporation.

3. Is GST registration mandatory for all businesses?

Ans. GST registration is mandatory for businesses that have a turnover exceeding the threshold limit set by the GST council, which is currently ₹40 lakhs for most states and ₹10 lakhs for northeastern and special category states. However, certain businesses like agriculturalists and individuals making only exempt supplies are exempt from GST registration.

4. Can a person register under GST voluntarily?

Ans. Yes, a person can voluntarily register under GST even if their turnover is below the threshold limit. This can be beneficial for businesses that want to avail input tax credit or expand their business across state boundaries.

5. Can a person have multiple GST registrations for different business verticals?

Ans. Yes, a person can have multiple GST registrations for different business verticals within the same state or across different states. This allows businesses to maintain separate accounts and comply with GST regulations for each vertical.

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