Draft Rules for Registration under GST

Draft Rules for Registration under GST

Dear Readers,

In continuation of our previous paper, please find details of various draft forms prescribed under the Draft Rules for Registration, their purpose and timelines.

Form No.	Purpose	Time period
GST REG-01	Application for registration	Within 30 days of becoming liable.
GST REG-02	Acknowledgement for receipt of application for registration	On submission of REG-01
GST REG-03	Notice for seeking additional information for REG-01	Within 3 common working days from date of submission of REG-01
GST REG-04	Filing additional information	Within 7 common working days from date of receipt of REG-03
GST REG-05	Order of Rejection	Within 7 common working days of receipt of REG-04
GST REG-06	Registration Certificate	Within 7 common working days of receipt of REG-04
GST REG-07	Application for registration – TDS / TCS	RC in REG-06, within 3 common working days from date of submission of REG-07
GST REG-08	Order of cancellation of TDS / TCS	Officer satisfied for no requirement to be registered for TDS/TCS
GST REG-09	Application for allotment of Unique Identity Number	RC in REG-06, within 3 common working days from date of submission of REG-09
GST REG-10	Application for registration – Non-Resident	At least 5 days prior to commencement of business, shall be given temporary identification number for making advance tax payment
GST REG-11	Application for amendments for REG-01, REG-07, REG-09, or REG-10	Within 15 days of such change
GST REG-12	Order of amendment for – change in (a) name of business, (b) Principal place of business, (c) details of partners/directors/karta/managing committee/board of trustees/CEO For PAN change - For any other amendment -	Within 15 common working days from date of receipt of REG-11 Fresh registration required in REG-01 On submission of REG-11
GST REG-03	Notice for seeking additional information for REG-11	Within 15 common working days from date of submission of REG-11
GST REG-04	Filing additional information for REG-11	Within 7 common working days from date of receipt of REG-03
GST REG-05	Order of Rejection for REG-11	Within 7 common working days of receipt of REG-04
GST REG-13	Order of allotment of temporary registration – Suo Moto Registration	Within 30 days shall file REG-01 or appeal against temporary registration
GST REG-14	Application for cancellation of registration	Not before 1 year from effective date of registration in case of voluntary registration
GST REG-15	Show cause notice for why registration should not be cancelled	To reply within 7 days of receipt
GST REG-16	Order of cancellation of registration	Within 30 days of REG-14 or date of reply to REG-15
GST REG-17	Application for revocation of cancellation	Within 30 days from the date of service of order
GST REG-03	Notice for seeking additional information for REG-17	Within 3 common working days from date of submission of REG-17
GST REG-04	Filing additional information for REG-17	Within 7 common working days from date of receipt of REG-03
GST REG-18	Order of approval of revocation of cancellation	Within 30 days from date of receipt of REG-17 or REG-04
GST REG-19	Notice for clarification for application for revocation of cancellation	Within 30 days from date of receipt of REG-17
GST REG-05	Order of Rejection	Within 30 days from date of receipt of REG-17 or REG-04
GST REG-20	Application for Enrolment of Existing Taxpayer	As per Enrolment Schedule given at www.gst.gov.in
GST REG-21	Provisional registration Certificate	On filing of REG-20
GST REG-22	Order of cancellation of provisional registration Certificate	Where particulars furnished not correct
GST REG-23	Intimation of discrepancies in Application for Enrolment	Show cause
GST REG-24	Application for cancellation of registration for migrated taxpayer not liable for registration under GST Act	Person registered under earlier law who is not liable under the GST Act
GST REG-25	Application for extension of registration period by Casual/non-resident taxable person.	Before the last date of certificate
GST REG-26	Form for field visit report.	For physical verification of place of business

Cancellation of registration can happen in the following cases:

a)    Where the business is discontinued, or transferred;

b)   Where taxable person is no longer liable to be registered under Schedule V;

c)    Where registered taxable person has contravened provisions of the Act;

d)   Where Composition dealer has not furnished returns for 3 consecutive tax periods;

e)    Where any other taxable person has not furnished returns for continuous period of 6 months;

f)     Person who has taken voluntary registration has not commenced business within 6 months from date of registration;

g)    Where registration is obtained by fraud, wilful misstatement, suppression of facts.

Registration granted or amended or cancellation or revocation of cancellation under one Act (say CGST) shall be deemed to be under the other Act (say SGST) and vice versa.

Trust the above information is found useful to the readers. 

Comments, suggestions and improvements are most welcome.

Best Wishes,

Amol Mahajan