Oct 20, 2017
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Registration for GST in relation to revised registration rules, 2017

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Registration for GST:

The registration for GST is PAN based and State specific. Supplier has to register in each such State or Union territory from where he effects supply if he fulfills any of the following conditions:

  1. Having an annual aggregate turnover from all-India operations which is above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for North-Eastern States)
  2. Currently registered under any of the earlier indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit
  3. Having branches in multiple states or multiple business verticals in one state
  4. Thus, Making any supply to other states
  5. Required to pay tax under Reverse Charge (In case your supplier is not registered under GST)
  6. Required to deduct tax at source or an Input Service Distributor
  7. Agents of a supplier
  8. Supplying goods or services through E-commerce Operator
  9. E-commerce Operator / Aggregator who supplies goods or services under his brand name (e.g. Flipkart, Amazon, Ola)
  10. Supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person

Moreover , Registration in GST article mainly talks about the rules that are revised by the GST council. Total 18-rules, so far stated under the registration for GST revised rules,2017.

Under GST , the council has clearly stated the types and forms so required to file the return.  Thus only registered person has right to claim. And filed for return under GST India.

Sr. No

Form

Description

Number

1.

GST REG-01

Application  for  Registration  for GST (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 collect tax at
source under section 52)

2.

GST REG-02

Acknowledgement

3.

GST REG-03

Notice for Seeking Additional Information / Clarification / Documents
relating to Application for <<Registration/Amendment/Cancellation >>

4.

GST REG-04

Clarification/additional information/document for   <Registration/
Amendment / Cancellation>

5.

GST REG-05

Order  of  Rejection  of  Application  for  <Registration  /  Amendment  /
Cancellation

6.

GST REG-06

Registration Certificate

7.

GST REG-07

Application  for  Registration  as  Tax  Deductor  at  source  (u/s  51)  or  Tax
Collector at source (u/s 52)

8.

GST REG -08

Order  of  Cancellation  of  Registration  as  Tax  Deductor  at  source  or  Tax
Collector at source

9.

GST REG-09

Application for Registration of Non Resident Taxable Person

10

GST REG 10

Application for registration of person supplying online information and data
base access or retrieval services from a place outside India to a person in India,
other than a registered person

11.

GST REG-11

Application  for  extension  of  registration  period  by  casual  /  non-resident
taxable person

12.

GST REG-12

Order of Grant of Temporary Registration/ Suo Moto Registration

13.

GST REG-13

Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/
Embassies /others

14.

GST REG-14

Application  for  Amendment  in  Registration  Particulars  (For  all  types  of
registered persons)

15.

GST REG-15

Order of Amendment

16.

GST REG-16

Application for Cancellation of Registration

17.

GST REG-17

Show Cause Notice for Cancellation of Registration

18.

GST REG-18

Reply to the Show Cause Notice issued for Cancellation

19.

GST REG-19

Order for Cancellation of Registration

20.

GST REG-20

Order for dropping the proceedings for cancellation of registration

21.

GST REG-21

Application for Revocation of Cancellation of Registration

22.

GST REG-22

Order for revocation of cancellation of registration

23.

GST REG-23

Show Cause Notice for rejection of application for revocation of cancellation
of registration

24.

GST REG-24

Reply to the notice for rejection of application for revocation of cancellation of
registration

25

GST REG-25

Certificate of Provisional Registration

26

GST REG-26

Application for Enrolment of Existing Taxpayer

27

GST REG-27

Show Cause Notice for cancellation of provisional registration

28

GST REG-28

Order of cancellation of provisional registration

29

GST REG-29

Application for cancellation of provisional registration

30

GST REG-30

Form for Field Visit Report

 

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Renuka is a Final Year LL.B. student at Siddharth College of Law. She has done her Bachelors in Banking & Insurance and has also completed her Masters in Business Management . She likes to participate in legal workshops and Moot Courts. Besides her interest in law, she has a keen aptitude for legal research and is good at putting her analysis into words.

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