Taxmann's GST Made Easy

About the Author

.dAey fD o tn e S . u s a sh I t t p PoDi n tm p s aeo d no t r n e I n t uoPe fC o oddl csnp f caamno e Ahxoot i t u draca t eoTon i h r t sl sis t e e u t amn l r aasaI a heSaxd ChfhEn Tora la f. mons o e hi et t ea t t Fn t u a usu t y t dSadn i e t ag er s u r ha ng o n Tl I ec i t e s c .c ” hwi a x x t oA st flEal a n o fTa oo rs dse e m e y l ba dae d . msudhga ai t r A eiS ond r mo n eehaI u t hv Mf at l u ia t su a o i a V ds rar e oeafeni h a hhpoT r t t a T m m u .s t ) o e a.oeI a r C A eiCtC c s “ d hn y e fS nS Io TI ( i s edu t n a o ai i d r ena ev mt tn ri e ri t wn n I o st i Aa a Chx a ert o hh t t c t u e na r i i d hen t hi 6 3Tf .o k0 d n0 l a0e i R2f ye aa i h d t nMn I lei h l y t A l . e s e vr dni eis u r d n t ul ec cet e x ehe l s d n rn a d o ot i e t ha s u t r n u ba i i am n r i eatm n hxo e TEc s

I-5

Contents E G A P

About the Author

I-5

Key Highlights of Finance Act, 2022

I-11

Chapter 1 1

u INTRODUCTION

Chapter 2 3

u AN OVERVIEW TO GST

Chapter 3 u PERSON LIABLE TO PAY TAX IN GST

7

Chapter 4 43

u REGISTRATION IN GST

Chapter 5 61

u WHAT IS SUPPLY

Chapter 6 107

u TIME OF SUPPLY OF GOODS

Chapter 7 118

u TIME OF SUPPLY OF SERVICES

Chapter 8 129

u VALUE OF SUPPLY

Chapter 9 144

u PLACE OF SUPPLY

I-7

S T N E T N O C

I-8

E G A P

Chapter 10 u DETERMINATION OF SUPPLY IN THE COURSE OF INTER-STATE TRADE

OR COMMERCE OR INTRA-STATE SUPPLIES

177

Chapter 11 u JOB WORK

189

Chapter 12 u INVOICE, CREDIT AND DEBIT NOTES

198

Chapter 13 u INPUT TAX CREDIT

215

Chapter 14 u PAYMENT OF TAXES

252

Chapter 15 u BRIEF ABOUT PERSONS REQUIRING MANDATORY REGISTRATION

261

Chapter 16 u COMPOSITION LEVY - FOR SUPPLIER OF GOODS AND FOR PERSONS

ENGAGED IN MAKING SUPPLIES REFERRED TO IN CLAUSE (b) OF PARAGRAPH 6 OF SCHEDULE II

283

Chapter 17 u RETURNS

292

Chapter 18 u ASSESSMENT

306

Chapter 19 u REFUND

310

Chapter 20 u ACCOUNTS AND RECORDS

364

Chapter 21 u E-WAY BILL

370

S T N E T N O C

I-9 E G A P

Chapter 22 u ADVANCE RULING

390

Chapter 23 u COMPOSITION SCHEME FOR SERVICES OR MIXED SUPPLIERS

396

Chapter 24 u DEMAND AND RECOVERY

399

Chapter 25 u PENALTY

413

Chapter 26 u RULE 86B - PAYMENT OF 1% OF OUTPUT LIABILITY IN CASH

420

CHAPTER

Registration in GST

4

PART A

APPLICATION FOR REGISTRATION

a r o e t a t S h. cr ae eb nm i nu oN i t t n a r u t o s i c g c eA r t en l e g nn i a s m ar ne i P a t e b l g on ni as ca nn oo sy r r e o pt i Ar r e t n o i n U

Question 54: How many registrations can a person obtain on a single PAN in each State or a Union territory?

Answer :

. 8 r e n d d N i N b t 1 e e o a eoAdt i A r 0 e t r Pnn i Ft Pc 2 o a u a e a , e tt c p e q t l r s s l c Sgygeeg 1 f n A f grsnot i s i mas ) i neos n onatibwa a e e rins dtn(m s f oobl d e s ee nteueosd vn o rotsun i i t sidownsae f a e t l a c ua he rncm eb n b r i r f A ogs t f n e st i fs e eud T ol i ib bnS sad ,og 8 c r s e i nyfuG e 1e r t oao C d 0cepr s ataecme 2l ey a v n ,p h c b r t i e y s a c a c h eal d s l t s u l p Ap e e n s dpo eun t i tt e t s o i onp l n i ci ld s v eu unai sm e e t t a mmt o b l r wn ln d nPgoaua .

9 nga.n cmce1 n r n i i s e i ei l g t s fr e tp b0 mvee o bu 2 e a p s ns bi tv Ah ba a y c r Tndseneesha l s u s p ohs 7u e Soubs i t n e 1r s o t Gr cfna yei0b r s o Cey i r bn s u2e p t , r e u s t F i b d i oc at c t abgesfA ;i n o s l e l o 9 r l 1 i o n T 1rpwrf i l o e t 0eht e S u i v 2Tc Gt ftfat i r a i t ynaor Cc n ei s e o r i e ff nabg i f a p r o uno eeof eor i s rUf t D2e t

Question 55: Whether a person can obtain multiple registrations on a single PAN in a single State or Union territory?

Answer : Vide

-

18

s eea r ond o mne t aa nh i e a tr t et b ore o omb t d l dru eoo r y i r u ow qi t N er r A rP se i rt one m o di a ens . nUe T i r S a t ohG t b e r r ot e e ad st d a hSnn oeuu s s hne n i wor o n s or ni t oni e r so p r r i t e e e a t pr t a tnr As oa ,i i s g p e ene Yr U s e / t nrc oon e i nt t a at s i hS d t

Question 56: Whether separate registrations of person having same PAN in same State/Union territory or different States/ Union territories would be treated as distinct persons under GST?

Answer :

43

T S G N I N O I T A R T S I G E R

44

eeo f mbtmo deel y al vt hp s u a p noh tu i s rwdgs s l e nn e u hi oo o t r e owm t hi m a rdhe wr h yentt o a t l by e n Tr t oS b a i o r n d G a se pU e . errcgn e r o s o dia v sn s r de hr e et ce r aus p s e s t t S nrid o s to xi i r s a g n s dt h r eee o t r rpo sa e a sf e f g o e r i s f t t e d s o a n e h rr yn t no al i o a p p y s urepmb r bosu o t / e s i t er c m e s r s nhae e e i c t i s htt n s t nev i lod r oh l i e A n xts sa Ua nr r tio ode,s s e g et e d t arv o a a l eh o t e r S g cs t

Question 57: What would be the treatment of supply of goods or services or both between person having separate registrations under common PAN in the same State/Union territory or different States/Union territories?

Answer :

-

tr n o uf ol e cb ci Ag i l te n ee nb ao mt re r e Pd r eo vn ai ht c yA l i r x oa t T a de nm ao mc n dI l e u oh t hr se . n ndo oni t sua r e d r t pes ug i As se i r rf e o bt mn a ur Ng

Question 58: Whether a person can get himself registered under the Act without having a Permanent Account Number?

Answer :

t n e n a m r e P a e v at : hc oA t de h et r i r u e qd en r eu bd te o r ne t ds l i u g oe wr g sn ni oe sb r e r o pf gr ne i wb om l l u o FN t n u o c c A

Question 59: Is there any exception for a person being registered under the Act without having a Permanent Account Number?

Answer :

, n o s r e p e l b a x a t t n e d i s e r n o N ) (

T S G C e h t f o 1 5 n o i t c e s r e d n u x a t t c u d e d o t d e r i u q e r s n o s r e . t pc AA ) ( a b

d e b i r c s e r p e b y a m s a t n e m u c o d r e h t o h c u s t i m b u s o t e v. at hc dA l e u h ot wr ye ed hn Tu

f eo nt ea s l gu s as a l onc t or dCo en ,n t n o os i at r ar g ze eip bnrr . a e dgh e r l t n u Oo o on i ys wo s ini a Tt rm Sao m GN, dc .o ne C i tte e i rn ,h e s bUe t mfiy r o b t us n d Ne ue i o yc fi t c n i i t eno t n gg n eai ee d r d I b eo ez fy i ul fa ao qi i m c n ys e s Up a s sa , s eb n km i o l s sEr e re i op c

Question 60: What is a Unique Identity Number in GST?

. yn t r o i i t h a t r nt i s h i t g i e wr do et t e t l i b ma bi ul ss ee bm o oc t e sb a hn no s or i t e a p r t e s h i g t eh r c ri oh f nw on i o t a e ca t i l d p pe ah nt Am o r f s y a d

Answer :

-

Answer :

Question 61: What would be the time limit for submission of application for registration?

T S G N I N O I T A R T S I G E R

lo a t ur so a i cr rp os ny oa sd r e e v p fi et l b s a ae xl at t ta n en do. i s i t s s a e e r r t n s i i n s g oe u nr b a f r soo i f t oyn e hp l m wp e nac ol ln sa e r hm e psm ano ,oc s s e r f Ye o pe et l a b ad xe h at t trl e c eob a pdi se l e he r sm i nn i a fic ti d ie emb r ee Cs x h ann Tie tdh uew pne nit a I t a fn d o o tc e fi h est t nu n ep o bn s di e a k wdc n oa o l l t a ks ecn o bt i ts d o l nne lihn . l i s d o wl di t eeoa h o Hsg r t t i s udg pee h ns r i i r n f fi o o f tdyr c o t eer h i ps n h si o e i ntt n r a n fii r r h i t t oi t s i i dw d g ee e n h r r s o Ci i r xnto a fi f ar Ti t e s l tmi b u ega ps e i r l nn I r s . fio e n d o o efmi yn g t t inoa i l c a i r i t y et b l n s bi ao p g pee wc osahr t l n l h u y a o r c epsi a hnrh t i e t n rdpwu n oa l rno f oo v skf e c,er k do t o i tcaf v s o d on g t s ri n e pd i hy nt i yl l e l p dmp n hl os e a o t tu h rn c f s Apd o ss eno y r i hf oae To gdp

tr c e Ah t eo nr oe d rn e du nn uo i nc t oe i t j a e r r t / s l i a g v eo r r fp o p na oe i b t c o. et j e d r e / l m a ve oe rdd pen pb a al t l ya c nh A as T tS ,c s e YAG TS Sy a Gs Cs t yc aA s

5: t 1a fm o r eo bf dg l n u i ow wl o l ro e f bn mi d ue Nn ng oi s i s t a a ce fib i t d n l eu do I w xs ar Te t sc e a cr i v a r h e c Sh dc nu as sd dn oa os r Ge t c a r a h C

; e d o C e t a t S e h t r o f s r e t c a r a h c o w T ) (

n o i t c e l l o C d n a n o i t c u d e D x a T e h t r o N A P e h t rr ; oe f sb r m e t u c aN r t a n hu co nc ec TA ) (

a

b

d n a ; e d o C y t i t n e e h t r o f s r e t c a r a h c o w T ) (

. r e t c a r a h c m u s k c e h c e n O ) (

c

d

45

Question 62: Is there any different time limit for submission of application for registration for Casual Taxable Person and Non-resident Taxable Person?

Answer :

Question 63: What would be the consequences of submission of application of registration beyond the period of thirty days from the date on which the person becomes liable for registration or otherwise?

Answer :

Question 64: Whether any approval/rejection of registration under one Act say CGST Act shall be deemed to be approval/ rejection of registration under other Acts say SGST Act?

Answer :

vice versa

Question 65: What would be the format of Goods and Services Identification Number to be assigned to a registered person?

Answer :

T S G N I N O I T A R T S I G E R

46

o w t o t n i d e d i v i d e b n a c n o i t s e u q e v o b a e h t o t r e : s we sr i no ag et e ha Tc e t a r a p e s

Question 66 : What would be the effective date of registration for a person applying for new registration?

Answer :

r yo t r f i h e t l b na i i h l t i s we m do ec t t e i mb bn o us sr ne ep ee bh st a h hc i nh ow i t a n r o t s i e g t ea r d re oh f tn : n o omi i t oa t a r r cft i s l s i p y g pa e Adr ) ( a

e h t h c i h w n o e t a d e h t m. n oo ri f t a er vt i s t i c g ee f r f e r o ef be ll l b a a hi sl s ne om i t a o r c t e s i b g en r o s er he Tp

: sn y o ai t da yr t t r s i i h g t e rr e r t o f f a e l db ea t t i l i s me bm uo sc ne eb en bo ss a r he np e oh i t t a h r t c s i i h g ew r n ro oe f t na od i t e a h ct i l m p o pr Af ) ( b

e yot bta ed dl eb e t ah t i i l t m e g bnb i ue l l sb a n h efs eon beo t i a sd t a a het r s nhi otg i e mr t a of r ro t f s i e st g y ea a r d rd oye. v t f i r n t i nh o c i ot e t i f a t r f a r e e t ct s i f e i l a hg p t e pt, r ann a f oo nc i i al t t a n epr p a t r as r e i g heg f eo hr Wt

seg l a b e ha r t , ixr 7ae f.

1tdo n 0er 2hodo ,t oi t n s i a y i r e c bee l i u l ebpp Rd oap Tatna S di m e h nt Gnu h i t Co owf i ft f o o t s a n i n )r a t 1 o e s ( i c i ml s 9 i g s ap i ee l rspm u eab Rrh o e u t fff hs o t f sni o o d o ni t e otnd a t a i a cd s ed i i t l v opene rpnah pairt tmg ea a em hh xb o t e t r rd eof e s pebty s l dl si a a ah Av d oh g rsnn o pni i k notr a s er r o t ee s w bpi

Question 67: What is the time limit after expiry of which a person who has applied for registration shall be deemed to have been granted registration?

Answer :

seven

tsfn a yoo ha i t det e ca— n c y n dt i ef i i r s i e v r r oiee e rhrv h ptpd f e w so hnt e l dtai u on5f Ri ri2m s ee Tes l e Spe u d nr Gai ry Cns iuea fh bdm o t n fu 9i r e ewodc l e d e i u f ecd f a Rt i l o np v fa r o reoe r )g hpp 1 t ( o rr ef e eb on l p u onne rt a h o b i dt mt ue s a ea si r ch i ou s f tt t i oqrnn seeie r , v i n m v slo oi a u r csc n r i po o e s i rt d p y e h h a d vr pa i c et u wsrss i e g ef oe t f ho Hr a t

)rt Dap ao 6h ( t o ndn a oA i s t c e efo o s d b r no uo st i8 ra e e c l di u r ntr n o ue fr ; dhoe et)b fiu A m a i 4 t ( o u oe ng n l ru r ne a r od a sn b h r uud e p sa onA at if nsdo al hien fi a t i o f c i r,e t e a 5 pc h2 st i t o sn na ,o e n i rt h t oc e se bu r s e ma pfur o aonf ) (

a

,s . n yr be s e e e dnn b o ei i s s e su i s v r oib a f h hmo t m o u s t oe aC d— c rt a en e l m cnp o a e fit i f e t f so c o i s n da ns e o b y aAi t n fa fo la l o c a e l k fi hk a i s vnr a oae nt rrv oo pel it t a phc a s r ati l i t ews s a y o i f hl h g t e r e p e hbt r t c tu f i i f woo of n t y o ,r n r r e r e a r n e co r a p c go fii f so rr o s t o rit fp m fi e e p t nh o omi i t t ros a f pCm c i i d eee l e hhe p d t t v po ar ) ep ( hp Ta

b

T S G N I N O I T A R T S I G E R

47

r ne od i s n s i u md be r ue sv fo o c et t a o dn ei s hn t o ms or re f p se y h at de gr ne i h k r owr s o we ; ) ns1 a ec ( vn e ei l s u fnr o oi dt b au oc i r is l e o ppt apo a s ne i i v h h o t t i r fp wo ) ( a

eo ht t o fi s o v no or i p s s r i e md bn uu sd fe o r ee t v a o dc es hi t n o ms or re f p sa y ae r de yh t r w i h s t e fs o a dcr ono i i ; ) r n 1 e ( o pi e tl aa u nc r i il h p b t i pu wa s ) ( b

ed he t h s fi o n r eu t f a s dt en he t m u mc oo rd f r so y n ao di . t ) ga 2 nm ( i e k rl ro u of r nwi b ,u nn eos i vt r e ea s d cn i ff iu o r t dan l oc a i e c r i h e l t pf p p aoa te ni p i h h et t cy i eb wr ) ( c

, ,u1 Tt e Sci 6 9 GAl 1 CTn, t rSic e dG A nC x ue a h t nt of e i to m a 1 o r t 5 c s i n n I g . eo r n i r e t o c dt i ne i na s a ut r t r b e s di od e g on ue t s u r s d f i x ea o r t t i n u t a qc r eu g r d se r i o od f ho e l wt b ,d i e n g r i oi l e su r q e e ee b pr d o i Ai sv t r do e r np d ay r o ta c fn Amo i

Question 68: What would be the relevant document to be submitted by a person liable to be registered under the Act on being a person liable to deduct tax under section 51 of the CGST Act? Answer :

Tax Deduction and Collection Account Number Permanent Account Number

Tadrn o Si tne s apr Gm e Cbnl ep ob rut i e a dsaae x o r nt a t b s t ud l i l negta orenh e i r i s t u d r a i qo o s r ef h t e r s r w n i eo g n y ebi o t r r da no l nu ca t i i a l a op n t wpyg b b i onae s e . oo t hddN s e a t r de z A mi h ep P r t r od i i n ew hl u i ot l qb i a u t g ea naav r x r o a sa s t l i i s t g a i h ot g n t hn y i eb r v r weo a ,dprdh i s n o s ea s f oe ni a sRp gd ni r - o e s n n di po t i eI l a n bi ANa c v i lt l l af p a n so phe a sd a ,ye i t p ns c oh oe Ac tsr

Question 69: What would be the relevant document to be submitted by a person liable to be registered under the Act being a Non-Resident Taxable Person?

Answer :

-

nrm ooo sfr r nf e o pi e t v a ec i t l c b i le ap f xp f aa e Te s thy n ta end di y i dt s ee e R fin . i i -c r n e enl i op f o r Ns a ddde o o s nr i i i r ae e r e nppv o e samh r r ouc e i Pfmh diw el x i l a a b n avmo xnat i ao a Ti rr t os t la f a r i t us rg si e or g a Cenf r o o i et e va t ara t hs d li l g e i eh wr t

Question 70: What is the time period for validity of registration granted to Non-Resident taxable person or casual taxable person?

Answer :

f yo t e d no i n i r ge np i d e es ea cc x eo tn o n nI dn . oo i r s e r pe ap re l ob f . s day exa a dt d ne 0 eh t 8 x t1 e d f ro e e e hnc t ox r i t e ua fc d el l iu bp npo aah ces n dh o ot i i t r n a e r pos t si sy i g h ae Tdr

T S G N I N O I T A R T S I G E R

48

8edl 1r a 0onm 2mar Po r T n d e boCa i or s a t e a c p s n Oa a o i h dt r t ea o 6 t r f a t 2( s e i st r dn g eo e t r e i a bn t db i i ta ,i o t 8 1hnb 0xno 2eao /gct 5n d 4ine /nor s i 1nr u 7ue q .rpe o ger Nnl e ob rl ab a d fxl l o au u ceto r sew i h a C ctn Cn, . )on s s Ei o r y Bda e s r ed Ci p e f h p i 0 c r 8u e a 1s l l b c nsa sa ux a ht ht a ht

Question 71: As per the provisions of Section 27 of CGST Act, 2017: Maximum time period for which registration granted to a casual taxable person is valid for 180 days. Supposedly, a casual taxable person takes a registration in a state for participating in an exhibition and exhibition extends beyond a period of 180 days. Whether he can extend the validity of registration beyond 180 days.

Answer :

8nnte n c 1 o o e i a 0s s s l 2rs p e ins rp moi e c d r bi /h e r oa r p e t o s t c f t , m On f e i l o oh ht o i tr t g n a 6 nep 2ri t a m t dsn i t s g ee a o a t l r l t a rg a n dlr de en ,at m 8 1mt u 0reac 2olno t o /nn d i 5r t r i 4oeb e /fmi t p 1go ho 7nl xr l i ep .y a o l e Npeeh h h pt t t ra f a s r eo l oa l u d ciyfe h p s r wo i e t C s a ci t e a amt r Ch e Et d Bdare. s Ceopbs l l i e l p f e a h i u n hi r t a s d s e l l ru c s u e b sout t a f hoeo hs tl

Question 72: If a person participating in an exhibition applies for normal registration, what would be the proof of address he would be required to upload with registration application.

Answer :

eh ddefTe i bt o t v cd er ea Si ea t an t t n r G i FS n eo c a u o e a C tarcr i pt qe f s ff io oeges 1 n e nfhgro i 28 mintn e f 1 osoyibwen0 D e i s f re t o t d s b 2 f i .t i l ds nat , r u e ei c t s e a t r ec vs ot e s s i o s u i n A nf wa t g f oe i be c t t e r bnrson u f g f d o o f b)e s i e a e e t l m t ha ib f(d ,sa d e o 8 c r nt ca en i nyss 1a oae e 0l por s u c e 2p m e c r am ac ,esevhel l A t p s c l c d p h s p rT u eae Ai e e t s d t n l y l dS tu n i p l oni n nG as s emr t uC uunal m gobwtu n dy i gev dn ameb goc ben ni nd n i f i i ev r l e. a d e o t p P t mal t t 9 u.buptn i Aho b 1 s c a s om0 s ec e nep Tnces o2 o h So ns ss y y s i n i t e a e r r t Ge r e osnayrle u a Cp i a r t bnc bs i u t br arfusdiisb r i t ;eobgesrae n l e e T 9 o hF l e i o v 1 c wrf i 7t l 0na t s e tt 1s u olf s a 2i fr 01 e p a t o ynh r n2m es r i a U , i b n s t a c p g o oe uc urui eb or r Af rost st

Question 73: If a person has multiple business places in a State. Whether he can register them separately?

-

Answer : Vide

-

18

T S G N I N O I T A R T S I G E R

sMdl se a h i e a hRn t t n tOge i i do s 7Fs d. o 1nat en 0int r 2ne o cii ,oe s eui q i s b p t e ev a s l r o se r u r a t e Ri s p hrb h r TgNtye e i a Iw Sr h t GfTnmo CoSo sy a eGt i ft ,n o adan a n ca oh mi A fi ti 0i t era o 1t l r f mw eebn a l rl c y i l u op hf ri a Re sn vi ta ff nim a o rro e uec td na h f o t ao oh t o i m t t t r r ye ynsn e d r a r s noehao e t r i eo n eabh d s , i dn t , a l i n r ah a v e ur t ,m6yo s aco 0p e ecp Yd aGxan a ko mEtn R m ea n h bm eTt eSofo bGt oc de h et r e s t a s i , g r eo r 2 e1 s ol e hu t r yr be dd en t u t i n mo bi . t 7 ua 1 sr 0 t es 2 i, bg s oee t rl u ddR ee r tT i n u aS qr G eg r C nf te o o ne6 sb1 i e e nvl a oh u i r t a oe mhb rwy os a f nm n i oe sr ss i h ea Tpc

tre o ob n o n to t u i e bt u ,ad r e t bi s s i yg 9 ae mr3 fn so o a i tt nn c oa e or s sg r sfe a d o s n l e u i t a a t d de e dei r eh u ht q t e . tmr r i e nl mor i r bf r ua ust sy ee lari s l d e a r h he e t sv v h n fi e c h oi syh c t r i r e wh o pf w d nd , enoe a r e ht e h t t a s s i d i r n g e er ea t u hf Rl t edo vet ore l bib u aq a eel i s re a sb ca l nsl i na to h a ss hr t n eeo p s dd r i v e oep r re d pt s e i og r t e t des eri deg nhe etr e myh abt ndo e t et et d bie t omn b su l a a r s stg a o n hn o 1 i 2et r a ear. t l d s n u i e og l Ri l e ,tec r a r e , n e hmv a r t c oo r f un be Fi ab

yr no an o ti u t oa r bt as i g me rr of f o n i e. om e t g in dt eea r hh i t c u qth eac r u d s se i f h so ni on s sr y r ua e pfd nn do e et i e r t af e t fi m s i r n g i oh ef r t ni yiw e r , e hy vt l t Enn ie su e q ge ns ab hu cs

ee mh it t ey hb t d te a v o dr ep hp sa i n re ub fo nt oe i t v a a mh rd ol f u n i o e hw t y l ; nt s i n s se e e n gu i s nq u ae s b hb c u f o gs nr e i m wo : a onr n l oe l i l o c a t fi g Fa f r t e o s L i r g e ) ep r o ( r fp o

Answer :

i

49

Question 74: Whether furnishing details Bank Account is Mandatory for a registered person?

Answer:

PART B

AMENDMENT TO PARTICULARS OF REGISTRATION CERTIFICATE

Question 75: What is time limit within which every registered person is required to inform about any changes in the information furnished at the time of registration or subsequently?

Answer :

Question 76: Which change to the information furnished at the time of registration or subsequently would have to be approved by the proper officer?

T S G N I N O I T A R T S I G E R

50

e c a l p l a n o i t i d d a y n a r o s s e n i s u b f o e c a l p l a p i c n i r pr eo h; t s fs o e si n s s e u r db df Ao ) ( ii

. ,rs a es t ce r fin a i Kfs ,Ou s e r vb ot i e t h ut c ecf e r o i x d s E r rf i oe a if f sh r a C e ns ,y t a e r d e a t ps o t fuo ry tTa n fd eor mdo f ere a r o l i t b B e i ,s r n reo e ot t p ni s ome i r t m, e t l on e e dCl ,ga n n v i og i i u t aq in d e dar AMo ) ( iii

el l s a oh hs t n no ai t ha t r rt e s hi g t e o . srn f r o o a i l t e u a t ca c i i t c l r fip a i p t pr a ye e nch an ,t oe f t o h st n e , t o i a s l s e i r e m g b n u a s h n c o enp hi u t ed fv i e , od sb e n Yae dm ea fid i c n ea pt ss

Question 77: Whether changes other than the ones mentioned above would be approved suo motu without the approval of the proper officer?

leh i a g m miu o -tr e mh ot rr of n o rdi e et bd a c m n fi uer i nme av es l e i a b n ,i od l en mt o t eir hmt e t bf nua s i y yl er n go nto aat hnu cgo i s d yd e ne i r as r i a r so . i l ca het et r r b u e o l hal P t ea n ho fhs t i ftm ,o r i e ,m se vs ee mo wr C i d t e od h ot Ha t

,ef a vo t i r s t a r u i Kc a f ef ,x s a r oEy t a c f ee d i r h i o d t C r y , os a d se r ee e t h ns t u t r rr a o pTf fe fo o l b tdi n s ern a mo o p eB s r i e t ,r e e r e, t t n rt oi e l nma v omi i t u o e , Cqs l e e s d re n ,go n i n i s ru og i aeb t c i n fi d e dafh aMOt ) (

se r nt op i t a a h r C t s s i i g h et r f lo l a s rn oo f i s ei l v b o ar cp i l e. p r phe t ar b ee m bdu lnN l u a t hdn se u yno i r a c ot c t i bA r ot r e nn t o e nr sn oe a i n pm Udr ree orP e e et s t m i a g a t es S r e yeh nh t at n fo no i

, nn i o ss t l r u e sp e d r e sr s e e t ns i i sg ue br ya . nfn aoo ri fe o t a nbr t oms i ug i t u Ne t i tr t n s h nus ooe ccf r ecr hAo t tf n ne y i l enp gap nma ar l he l a cP h aes ehn r t o e fs ho r ee Wg p nd ai ha cs ee ht h t

Answer :

o t g n i t a l e r e g n a h c e h T

; s s e n i s u b f o e m a n l a g e l ) ( Answer :

Question 76

Answer :

Question 78: A person has multiple registrations in same State/Union Territory or in Multiple States/Union Territory on same Permanent Account Number. Which amendments carried out in one registration certificate would be applicable for all registration certificates?

i

ii

Question 79: Whether a person would require a new registration wherein due to change in constitution of business, Permanent Account Number of registered person is changed?

T S G N I N O I T A R T S I G E R

e h t f o e t a d e h, t e s mu oa rc f sw y o ah ds o gt ne i k c rt i oo wn ne eh vt eo s t y fl o p e dr oe i r h e t pf ao t ni p i h e t c i e wr ) ( e ph at to n t ee t l x b ea l ea i hv t oa t e dd ea dm n ee mb l aa l . l dh a nst aer t o t s a p lc l n i a f o i ht sr m nem oco i dc t e a de r t h n s et i g n mo ea r n feo o h s etr t e dp a cnd a i f e i r t r o r e f e t cdi s eg ei lr e hp t

, nesn ohyo stat i r fda e o y r ps t t s r ayi i 7ahg 1dte 0ynrr .

2tife h r o ,i t c s i h i e f t wnf l o i n o u t da i Rh r nl e ta lp Ti e Swnco r np oa Gni Cot ce a i t l fa h l rt o e r coy t 0s nfb 2g i ann o ee c i l e r t u k fgaa n Ro c i i t t l fnn p e o o a p b nirao t r ol a f a t i lw o s s e i a v ctnh on o n ra ein s pc vs o i rrei t e ofmc pf a b o sy ue e l Ap t csa pner i ehp ar to or t umr p sco a crp hof a

; rhyddn 9 t s oc l cou o 1ii f i i g n u 0me t eroa d s 2br e l wl d e r p yufd nh e e s tc o r nhec a tp nn ner uno p guea rei u s nsmc bet F r u d r i a ebl on . sd .r or Fsl f u f e taeeed,enc h c b n m s b i o r o f 1 nnyie ai i f r a t ac oc ct o a sc mt i msiai f r e o h e oa i f t lh t rr Tp nros t i f t p go rg py s .a ni ei eee d t i g b ve bpr ed t a i o a r t b f d r ee yr l t c i o l e s r a f i p eo i r f v f g m nce e s f o o s e e n e h r i vp g st r t r ap n, a 8oi a ph i l t 1a dnryl 0l eoebeeoa 2l esndcbhe e r n e ,c n ce ywb t a d a o c p a n o st Aar mncmn d p e o t o tc e p t e f h s s n r r s g y r a eooecu e n u t s y st rp i mfc s i se i e a e dnng n nb n l ho noeei i e r d et dyrnti t a a o a n a y s n mc t m c e g b m i a f l Ap i p n l e hi d d n i p Tpge cl oodu p l ni i Sai e ea i frt esre Gnr e a e Caunprcndh o t i o i t s r edi h v i p d c,t t c ou g d a ne nr fa ue r ot o pb sr t -

Vide

h t 6 2 d e t a d T S G 8 1 0 2 / 3 4 / 9 6 . o N

Question 82: What would be the consequences, if an application for cancellation of registration is filed after the expiry of 30 days deadline?

r a l u c r i C t a eh dt i v d e sf i a i hr a l Cc E8 B1 C0 2 r e b o t c O

Rule 20 of CGST Rules provides that taxpayer applying for cancellation of registration shall submit the appli-

Answer :

— , n o i t c a e k a t o t s l i a f r e c i f f o r e p o r p e h t f I

f o e t a d e h t m o r f s y a d g n i k rr oo , wn o nt i ea ec t i f l fip p fa o e h dt of i r o e pn o i as s ni i m h b t i u ws ) ( Answer :

51

Question 80: What is the time period, after the expiry of which amendment requested by the taxable person are deemed to be approved suo motu. a

b

-

PART C

CANCELLATION OF REGISTRATION

Question 81: What is the time period within which an application for cancellation for registration has to be submitted?

Answer :

T S G N I N O I T A R T S I G E R

52

b i l e b y a m e n i l d a e d s y a d 0 3 e h t t a h t d e s i v d a n e e b. d se a t he r tp i r ,e e t r n oi f e y r l l e a hr Te cation in FORM GST REG-16 on the common portal within a period of 30 days of the occurrence of the event warranting the cancellation.

It might be difficult in some cases to exactly identify or pinpoint the day on which such an event occurs. For instance, a business may be transferred/disposed over a period of time in a piece meal fashion.

In such cases, the 30-day deadline may be liberally interpreted and the taxpayers‟ application for cancellation of registration may not be rejected because of the possible violation of the deadline.

-

: s ci l ea l e t e nd og i t n a i cw i l o p l l po af g nn ai n ti i a mt bn uo sc n oo t i t sa a r ht s i ng oe sr r f e po n do et i r a e l t l s e i c g n ea r c er ho Tf y l l a c i n o r t

Question 83: What are the particulars and conditions to be satisfied by a registered person while filing an application for cancellation of registration under the Act?

rm oo r df ee ht sa i n d fie i h mt en s o s nd . i t h dog eou ngo l i a a s t t i s n p i oan cco i sdt t n a u a r pk t s nc i i g oe rt r os f kno cin d ol o t e i s ht a nsl l i de oc do l n e ga hd c seh t hc u si i pn h n fi w I ) (

l da ei t np i a a t c n on co sd t n u pa nk i c ro os t kn ci od t s l e nh i s dd l e o ho sg t d u e ph ns I i nn o fi r do i a d pe eh bs i on t fi euis . m de d xs o ano Ti g ) ( . y t i l i b a i l h c u s t s n i a g a e d a m , y n a f i , t n e m y a p e h t f o s l i a t e D ) (

n o i t a l l e c n a c r o f n o i t a c i l p p a e h t f o t r o p p u s n i s t n e m. n uo ci ot a dr tt n s i ag ve er l e f Ro ) (

r o f n o i t a c i l p p a n a e l fi n a c n o s r e p d e r e t s i g . en r o ei t ha t r ft o s i rg i e e hr f lo a gn eo Li t a l l e c n a c

yh i l nt p ai w p r a d o r n f e o a t ; ya f ns l : l mo oo u ad f i rr gs e e ca dlo a e n fie r mp f r c e o s ai rs f d , s g e r e pn no s oi at i rw rew po tir r , p e yl l d o h bo er t df up o n n ei i l er t l n n ho e co otd ns c e f r s ae g o i cp r d e h ed nt m be a ee e yr e d d ae b t , ms g y s i t n i ng ai t oe hd n r i s u e t e s l a l c h e r a t t n n g s i i y i e s g l n eb uo r e Rd bs e h eat l heo fi n tr o ) i ( t a c

a

r o ; s s e n i s u b e h t f o n o i t u t i t s n o c e h t n i e g n a h c y n a s i e r e h t ) (

b

-

Answer :

-

Answer :

a

b

c d

Question 84: In case of death of the registered person, who can file application for cancellation of registration?

Answer :

Question 85: What are the situations wherein proper officer can cancel the registration on an application filed by registered person?

GST Made Easy

Answer to all Your Queries AUTHOR PUBLISHER DATE OF PUBLICATION EDITION ISBN NO NO. OF PAGES BINDING TYPE

: : : : : : :

ARPIT HALDIA TAXMANN APRIL 2022 11TH EDITION 9789356220010 438 PAPERBACK

Rs. : 995 | USD : 45

Description This book is a practical guide for understanding GST in a unique ‘question & answer format’. It facilitates the learning of the complex concepts of GST in a step-by-step manner, with easy to understand language.

This book is helpful for people dealing with GST compliances on a dayto-day basis.

The Present Publication is the 11th Edition, authored by CA (Dr.) Arpit Haldia. This book is amended by the Finance Act 2022 with the following noteworthy features: u

[Lucid Language & Tabular Presentation] is used to explain the con-cepts for a concrete understanding

u

[Detailed Analysis & Relevant Illustrations] have been used to cover the concepts of GST comprehensively

u

[Case Laws including Advance Rulings] to understand better the challenges of GST and resolution of the same

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