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REGISTRATION

Q.1 What is the time limit for Registration under Model GST Law?

Every person who is liable to be registered under Schedule V of this Act 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, means every person who has taxable business registered in different states under same PAN shall obtain registration for each such state in which he is liable to pay tax within 30 days from the date he becomes liable for registration: Provided that a casual taxable person or a non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business.

However, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.

Q.2 Can a person apply for voluntary registration?

A person, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.

Q.3 what are the documents required for Registration?

Documents required for a Company:-

  • PAN card of the company
  • Registration Certificate of the company
  • Memorandum of Association (MOA) /Articles of Association (AOA)
  • Copy of cancelled cheque of the company
  • Copy of board resolution
  • PAN and ID proof of director
  • Copy of electricity bill/landline bill, water bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

Documents required for Limited Liability Partnerships (LLP):-

  • PAN card of the LLP
  • Registration Certificate of the LLP
  • LLP Partnership agreement
  • Copy of cancelled cheque of the LLP
  • Copy of board resolution
  • PAN and ID proof of partner
  • Copy of electricity bill/landline bill, water bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

Documents required for Partnerships other than LLP:-

  • PAN card of the Partnership
  • Partnership Deed
  • Copy of cancelled cheque of the LLP
  • PAN and ID proof of partners   
  • Copy of electricity bill/landline bill, water bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

Documents required for Sole proprietorship/Individual:-

  • PAN card and ID proof of the individual.
  • Copy of cancelled cheque or bank statement.
  • Copy of electricity bill/landline bill, water bill
  • No objection certificate of the owner
  • Rent agreement (in case premises are rented)

PROVIDED that a person required to deduct tax (TDS) shall have, in lieu of a Permanent Account Number, a Tax Deduction and Collection Account Number (TAN) in order to be eligible for grant of registration.

Q.3 what is the procedure for Grant of Registration?

  • The registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed.
  • A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed.
  • A registration or a Unique Identity Number shall be deemed to have been granted after the period prescribed, if no deficiency has been communicated to the applicant by the proper officer within that period.
  • Any rejection of application for registration or the Unique Identity Number under the CGST Act shall be deemed to be a rejection of application for registration under the SGST Act and vice versa.
  • The grant of registration or the Unique Identity Number under the SGST Act shall be deemed to be a grant of registration or the Unique Identity Number under the CGST Act and vice versa provided that the application for registration or the Unique Identity Number has not been rejected under SGST/CGST Act within the time specified.

Q.4 what are the provisions for casual taxable person and non – resident taxable person?

A. The certificate of registration issued to a casual taxable person or a non-resident taxable person shall be valid for a period specified in the application for registration or 90 days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration: PROVIDED that the proper officer may, at the request of the said taxable person, extend the aforesaid period of 90 days by a further period not exceeding 90 days.

B. A casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration, make an advance deposit of tax of an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought: PROVIDED that where any extension of time is sought, such taxable person shall deposit an additional amount of tax equivalent to the estimated tax liability of such person for the period for which the extension is sought.

C. The amount deposited shall be credited to the electronic cash ledger of such person and shall be utilized in the manner provided.

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