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Certain specific provisions about Registration

Having dealt with basic provisions relating to Registration, in this communication, we may consider certain details as well as certain other specific provisions

Circumstances specified in Schedule III

Sr.No	Person liable for registration	Reason
1	Every person	Makes a taxable supply and if aggregate turnover in a financial year exceeds specified threshold limit. [Proposed: Rs 20 lakhs (Rs 10 lakhs for NE States and Sikkim). Aggregate turnover meaning: see Notes 1 to 3]
2	Every person (subject to Sr No 1)	Registered or holding license under Earlier law (see note 4)
3	Transferee or Successor	Business of Registered Taxable Person ("RTP") is transferred on account of succession or otherwise to another person as a going concern. (see Note 8)
4	Transferee (amalgamated or resulting company)	Transfer pursuant to sanction of scheme of arrangement or amalgamation or demerger by order of High Court. (see Note 9)
5	Any person	Making interstate sale, irrespective of threshold specified (Sr No 1) or Registration under earlier law (Sr No 2) (see Note 10)
6	Any person	Being casual taxable person, irrespective of threshold specified (Sr No 1) or Registration under earlier law (Sr No 2) (See note 5)
7	Any person	Liable to pay tax under reverse charge, irrespective of threshold specified (Sr No 1) or Registration under earlier law (Sr No 2) (See note 6)
8	Any person	Being non-resident taxable person, irrespective of threshold specified (Sr No 1) or Registration under earlier law (Sr No 2) (See Note 7)
9	Any person	Obliged to deduct tax at source
10	Any person	Supplying goods and/or services on behalf of other RTPs whether as agent or otherwise, irrespective of threshold specified (Sr No 1)
11	Any person	Being input service distributor (as defined and for details please refer Info Mail 10)
12	Any person	Supplying goods and/or services, other than branded services, through electronic commerce operator, irrespective of threshold specified (Sr No 1)
13	Any person	Being electronic commerce operator, irrespective of threshold specified (Sr No 1)
14	Any person	Being aggregator supplying services under his brand name or trade name, irrespective of threshold specified (Sr No 1)
15	Any person	Such other person or class of persons as may be notified by Central or State government on recommendation of Council

Notes

Aggregate turnover as defined [section 2 (6) of Model law] means: aggregate value of all taxable and non-taxable supplies, exempt supplies and exports of goods and/or services of a person computed on all India basis and excludes tax, that is, GST. It would include all supplies made on behalf of all his principals.
No obligation to register if aggregate turnover consists only of goods and/or services not liable to tax.
Aggregate turnover of a registered job worker shall not include supply of goods to principal who has obtained permission for removal of goods to job worker (under section 43 A).
Presently, model law does not list earlier law; however, it appears, it would include all the laws imposing tax (Excise, Entry tax, VAT and so on), which are subsumed in GST.
Casual taxable person is defined [section 2 (21) of Model law] to mean: a person who occasionally undertakes transactions involving supply of goods and/or services in course of or furtherance of business, whether as principal or agent or otherwise, in a taxable territory, where he has no fixed place of business. Taxable territory would mean territory to which any GST law would apply.
Reverse charge, as defined [section 2 (85) of Model law] means liability to pay tax by person receiving goods and/or services instead of persons supplying goods and/or services, of such categories of supplies as Central or State government may, upon recommendation of Council, notify.
Non-resident taxable person is defined [section 2 (69) of Model law] means: a taxable person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or otherwise having no fixed place of business in India.
Registration from date of transfer or succession.
From date of issue of certificate giving effect to High Court order by Registrar of companies.
Liability to IGST would arise from Re 1 sale.

Special provisions relating to casual taxable person and non-resident taxable person [Section 19 A of Model law]

RC issued to casual taxable person or non-resident taxable person shall be valid for 90 days from effective date of registration.
Proper officer may, on request, extend the said period by a further period not exceeding 90 days.
Casual or non-resident taxable person shall, on application, deposit in advance tax equal to his estimated tax liability for period for which registration is sought. If any extension of time is sought, he shall deposit an additional amount of tax equal to estimated tax liability for the extension period. Deposit shall be credited to Electronic Cash Ledger of such person and shall be utilized in manner provided by section 35.

Amendment of registration [Section 20 of Model law]

RTP shall inform [Proper Officer ("PO")] any changes in information furnished from time to time (for registration) in or within prescribed manner and period.
PO may, accordingly, approve or reject amendments in registration particulars in or within prescribed manner and time. Approval of PO may not be necessary for amendment of prescribed particulars.
PO shall not reject request for amendment without giving show cause notice and reasonable opportunity of being heard.

Any rejection or approval of amendments under CGST /SGST law shall be deemed to be rejection or approval of amendments under SGST /CGSTlaw.

Cancellation of registration [Section 21 of Model law]

PO may, on his own or an application filed, in prescribed manner, by RTP or his legal heirs (in case of death of such person), cancel registration in or within prescribed manner and period, if:
- (a) business is discontinued, transferred fully including death of proprietor or amalgamation with other legal entity, demerged or otherwise disposed of; or (b) change in constitution of business (say, conversion from sole proprietary concern to a partnership firm); or
- (c) taxable person, other than voluntarily registered person, is no longer liable to be registered under Schedule III.
PO may, in prescribed manner, cancel registration from such date, including any anterior date, if deemed fit, where, -
- RTP has contravened prescribed provisions of the Act or Rules made thereunder; or
- a person paying tax under composition scheme has not furnished returns for three consecutive tax periods; or
- any taxable person, other than referred above, has not furnished returns for a continuous period of six months; or
- any person who has taken voluntary registration has not commenced business within six months from date of registration.

Where any registration has been obtained by means of fraud, wilful misstatement or suppression of facts, PO may cancel registration with retrospective effect,

subject to provisions of section 29 (about matching, reversal and reclaim of Credit).
PO shall not cancel registration without giving show cause notice and without giving reasonable opportunity of being heard.
Cancellation of registration shall not affect liability of taxable person to pay tax and other dues for any period prior to date of cancellation whether or not such tax and other dues are determined before or after date of cancellation.
Cancellation of registration under CGST /SGST law shall be deemed to be cancellation of registration under SGST /CGST law.
RTP whose registration is cancelled shall pay an amount, by way of debit in electronic credit or cash ledger, equivalent to credit of input tax in respect of inputs and inputs contained in semi-finished or finished goods held in stock on day immediately preceding date of cancellation or output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed. In case of capital goods, RTP shall pay an amount equal to Credit taken on capital goods reduced by prescribed percentage points or on transaction value of such capital goods under sub-section (1) of section 15, whichever is higher.
Amount payable shall be calculated in accordance with generally accepted accounting principles in prescribed manner.

Revocation of cancellation of registration [Section 22 of Model law]

If PO cancels registration on his own, RTP may apply for evocation of cancellation, subject to prescribed conditions and circumstances within 30 days from date of service of cancellation order.
PO may in or within prescribed manner and period, by order, revoke cancellation or reject application for revocation (for good and sufficient reasons). Application should not be rejected without giving show cause notice and reasonable opportunity of being heard.
Revocation of cancellation of registration under CGST / SGST law shall be deemed to be a revocation of cancellation of registration under SGST / CGST law.
Well these are some procedural provisions for debate and deliberations.