Chapter VI of the CGST Act, 2017 deals specifically with Registration. The relevant sections within this chapter are:
* Section 22: Persons liable for registration.
* This section specifies who is required to obtain GST registration based on their aggregate turnover exceeding the prescribed threshold limits.
* It differentiates between suppliers of goods (generally ₹ 40 lakhs, ₹ 20 lakhs for special category states) and suppliers of services (generally ₹ 20 lakhs).
* It also covers businesses that were registered under previous indirect tax laws.
* Section 23: Persons not liable for registration.
* This section lists categories of persons who are exempt from obtaining GST registration, even if they might otherwise fall under the definition of a supplier. This includes certain agriculturists.
* Section 24: Compulsory registration in certain cases.
* Notwithstanding the threshold limits mentioned in Section 22, this section mandates GST registration for certain categories of persons, irrespective of their turnover. These include:
* Persons making any inter-State taxable supply.
* Casual taxable persons making taxable supply.
* Persons who are required to pay tax under reverse charge.
* Persons who are required to pay tax under sub-section (5) of section 9 (e-commerce operators liable to pay tax on certain services).
* Non-resident taxable persons making taxable supply.
* Persons who are required to deduct tax at source (TDS) under Section 51.
* Persons who make taxable supply of goods or services or both on behalf of other taxable persons (i.e., agents).
* Input Service Distributors (ISD).
* Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operators (ECO) who are required to collect tax at source under section 52.
* Every electronic commerce operator who is required to collect tax at source under section 52.
* Every person supplying online information and database access or retrieval services (OIDAR) from a place outside India to a person in India, other than a registered person.
* Section 25: Procedure for registration.
* This section outlines the process for obtaining GST registration, including the application procedure, the requirement for PAN, and the granting of a single registration within a state or union territory.
* It also covers the process for obtaining separate registrations for distinct business verticals.
* It mentions the deemed registration process under certain circumstances.
* Section 26: Deemed registration.
* This section explains the concept of deemed registration, where if the proper officer fails to take any action on the application within the prescribed time, the registration is considered to have been granted.
* Section 27: Special provisions relating to casual taxable person and non-resident taxable person.
* This section lays down specific rules for the registration of casual taxable persons and non-resident taxable persons, including the requirement for advance tax deposit and a shorter validity period of registration.
* Section 28: Amendment of registration.
* This section deals with the procedure for making changes or amendments to the GST registration details.
* Section 29: Cancellation or suspension of registration.
* This section specifies the grounds and procedures for the cancellation or suspension of GST registration by the proper officer or upon application by the registered person.
* Section 30: Revocation of cancellation of registration.
* This section provides the process for applying for the revocation of a cancelled GST registration.
Understanding these sections of the CGST Act is crucial for determining the liability for GST registration, the process involved, and the obligations of a registered person. The rules framed under the CGST Act further elaborate on the procedures and requirements mentioned in these sections.
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