Cheat Sheet: Registration under GST

1. Persons Liable for Registration

1.1 Compulsory Registration

1.2 Persons Not Liable for Registration

• Persons engaged exclusively in supply of exempt goods or services
• Agriculturists supplying produce out of cultivation
• Persons supplying goods or services notified under Section 23(2) - includes job workers, persons engaged in exclusive supply of specified goods/services
• Persons below threshold limit not engaged in inter-state supply

2. Application and Procedure for Registration

2.1 Timeline for Application

2.2 Application Process

• Submit Form GST REG-01 electronically on common portal
• Use Digital Signature Certificate (DSC) or e-signature for application
• Provide PAN, mobile number, email address, State/UT, and business details
• Temporary reference number issued on submission for tracking
• Submit additional documents and information within 15 working days using Form GST REG-02

2.3 Documents Required

• Photograph of proprietor/partners/managing trustee/karta/authorized signatory
• Constitution of business - partnership deed, certificate of incorporation, etc.
• Proof of principal place of business - ownership deed, rental agreement, consent letter
• Bank account statement/cancelled cheque
• Authorization forms for authorized signatory - Form GST REG-01
• PAN of business and proprietor/partners/directors

2.4 Grant of Registration

3. Goods and Services Tax Identification Number (GSTIN)

3.1 Structure of GSTIN

• 15-digit unique alpha-numeric code
• First 2 digits: State code as per Indian Census 2011
• Next 10 digits: PAN of the registered person
• 13th digit: Entity code (number of registrations in same state)
• 14th digit: Z (default)
• 15th digit: Check code for detecting errors

3.2 Display and Use of GSTIN

• Must be displayed at principal place of business and additional places of business
• Must be mentioned on tax invoices and other documents
• Required for filing returns and making payments
• Separate GSTIN for each state where business operates

4. Special Categories of Registration

4.1 Casual Taxable Person

4.2 Non-Resident Taxable Person

• Person who occasionally undertakes transactions involving supply but has no fixed place of business or residence in India
• Must apply at least 5 days prior to commencement of business
• Advance tax deposit equal to estimated tax liability required
• Maximum validity of registration: 90 days from effective date
• May be extended by 90 days on application

4.3 Input Service Distributor (ISD)

• Office that receives tax invoices for input services and distributes credit to supplier units
• Separate registration required as ISD
• Cannot distribute credit of input and capital goods, only input services
• Issues ISD invoice or ISD credit note in Form GST INV-01

4.4 Tax Deductor at Source (TDS)

• Includes Central/State Government, local authority, governmental agencies, notified persons/categories
• Required to deduct tax at 2% (1% CGST + 1% SGST or 2% IGST) on payments to suppliers
• Registration under Section 51 mandatory
• TDS applicable on supply of goods or services exceeding ₹2.5 lakhs

4.5 Tax Collector at Source (TCS)

• E-commerce operators required to collect tax at source under Section 52
• Must register and collect 1% (0.5% CGST + 0.5% SGST or 1% IGST) on net value of taxable supplies
• TCS not applicable if supplier is registered under composition scheme or below threshold

5. Amendment of Registration

5.1 Situations Requiring Amendment

• Change in business name, principal place of business address
• Addition or deletion of partners/directors/members/trustees
• Change in mobile number, email address, or authorized signatory
• Addition or closure of additional place of business
• Change in nature of business or constitution of business

5.2 Amendment Procedure

6. Cancellation of Registration

6.1 Grounds for Cancellation by Proper Officer

• Business discontinued or transferred wholly
• Change in constitution of business requiring fresh registration
• No longer liable for registration - turnover falls below threshold
• Failed to furnish returns for continuous period of 6 months
• Violates provisions of the Act making person unfit to hold registration
• Voluntary registration not commencing business within 6 months
• Composition scheme taxpayer not filing returns for 3 consecutive tax periods
• Registration obtained by fraud, willful misstatement, or suppression of facts

6.2 Cancellation Procedure

6.3 Voluntary Cancellation by Taxpayer

• Apply in Form GST REG-16 within 30 days of occurrence of event warranting cancellation
• Proper officer may cancel or reject within 30 days
• Final return in Form GSTR-10 to be filed within 3 months of cancellation date or date of order, whichever is later

6.4 Consequences of Cancellation

• Input tax credit in electronic credit ledger lapses
• Final return in Form GSTR-10 must be filed
• Payment of outstanding tax, interest, and penalty required
• Cannot issue tax invoices post-cancellation effective date

7. Revocation of Cancellation

7.1 Application for Revocation

7.2 Suo Motu Revocation

• Proper officer may revoke cancellation on own motion if satisfied registration was wrongly cancelled
• Opportunity of hearing must be provided before revocation
• Order passed in Form GST REG-22

8. Additional Place of Business

8.1 Requirements

• Single registration covers principal place of business and all additional places in same state/UT
• Must be declared in registration application or through amendment
• Each additional place must display GSTIN
• Amendment in Form GST REG-14 required to add or close additional place within 15 days

8.2 Separate Registration for Each State

• Separate GSTIN required for each state/UT where business operates
• Centralized registration allowed for specific categories like service providers, Input Service Distributors
• Separate registration required for each vertical of business if distinct nature

9. Composition Levy and Registration

9.1 Eligibility for Composition Scheme

9.2 Composition Rates

9.3 Conditions and Compliance

• Cannot collect tax from customers or issue tax invoices
• Must issue Bill of Supply instead of tax invoice
• Not eligible for input tax credit; cannot utilize credit
• Quarterly return in Form GSTR-4 and annual intimation in Form GST CMP-08
• Words "composition taxable person, not eligible to collect tax on supplies" on bills and signboards

10. Unique Identification Number (UIN)

10.1 UIN for Specialized Agencies

11. Penalties and Prosecution

11.1 Penalties for Non-Registration

• 10% of tax due or ₹10,000, whichever is higher, for failure to obtain registration despite liability
• Compounding of offences available under Section 138 subject to conditions

11.2 Prosecution for Registration Offences

• Obtaining registration through fraud or willful misstatement - prosecution under Section 132
• Furnishing false information at time of registration - imprisonment and fine

12. Key Definitions and Concepts

13. Important Sections and Forms

13.1 Key Statutory Provisions

• Section 22: Persons liable for registration
• Section 23: Persons not liable for registration
• Section 24: Compulsory registration in certain cases
• Section 25: Procedure for registration
• Section 27: Amendment of registration
• Section 29: Cancellation of registration
• Section 30: Revocation of cancellation of registration

13.2 Critical Forms