REGISTRATION
22. Persons liable for registration
(1) Every supplier making a taxable supply of goods or services or
both in the State shall be liable to be registered under this Act if his aggregate
turnover in a financial year exceeds twenty lakh rupees :
Provided that where such person makes taxable supplies of goods or
services or both from any of the special category States, he shall be liable to
be registered if his aggregate turnover in a financial year exceeds ten lakh
rupees.
(2) Every person who, on the day immediately preceding the appointed
day, is registered or holds a licence under an existing law, shall be liable to
be registered under this Act with effect from the appointed day.
(3) Where a business carried on by a taxable person registered under
this Act is transferred, whether on account of succession or otherwise, to
another person as a going concern, the transferee or the successor, as the
case may be, shall be liable to be registered with effect from the date of such
transfer or succession.
(4) Notwithstanding anything contained in sub-sections (1) and (3), in a
case of transfer pursuant to sanction of a scheme or an arrangement for
amalgamation or, as the case may be, de-merger of two or more companies
pursuant to an order of a High Court, Tribunal or otherwise, the transferee
shall be liable to be registered, with effect from the date on which the Registrar
of Companies issues a certificate of incorporation giving effect to such order
of the High Court or Tribunal.
Explanation.––For the purposes of this section,––
(i) the expression “aggregate turnover” shall include all supplies
made by the taxable person, whether on his own account or made on
behalf of all his principals ;
(ii) the supply of goods, after completion of job work, by a registered
jobworker shall be treated as the supply of goods by the principal referred
to in section 143, and the value of such goods shall not be included in the
aggregate turnover of the registered jobworker ;
(iii) the expression “special category States” shall mean the States
as specified in sub-clause (g) of clause (4) of article 279A of the
Constitution.
23. Persons not liable f o r registration.
(1) The following persons shall not be liable to registration,
namely :—
(a) any person engaged exclusively in the business of supplying
goods or services or both that are not liable to tax or wholly exempt
from tax under this Act or under the Integrated Goods and Services Tax
Act ;
(b) an agriculturist, to the extent of supply of produce out of
cultivation of land.
(2) The Government may, on the recommendations of the Council, by
notification, specify the category of persons who may be exempted from
obtaining registration under this Act.
24. Compulsory Registration in certain cases
Notwithstanding anything contained in sub-section (1) of section 22, the following categories of persons shall be required to be registered under thisAct,—
(i) persons making any inter-State taxable supply ;
(ii) casual taxable persons making taxable supply ;
(iii) persons who are required to pay tax under reverse charge ;
(iv) person who are required to pay tax under sub-section (5) of section 9 ;
(v) non-resident taxable persons making taxable supply ;
(vi) persons who are required to deduct tax under section 51, whether or not separately registered under this Act ;
(vii) persons who make taxable supply of goods or services or both
on behalf of other taxable persons whether as an agent or otherwise ;
(viii) Input Service Distributor, whether or not separately registered
under this Act ;
(ix) persons who supply goods or services or both, other than supplies
specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52 ;
(x) every electronic commerce operator ;
xi) every person supplying online information and data base access
or retrieval services from a place outside India to a person in India,
other than a registered person ; and
(xii) such other person or class of persons as may be notified by the
Government on the recommendations of the Council.
25. Procedure for registration
(1) Every person who is liable to be registered under section 22 or
section 24 shall apply for registration 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 :
Provided that a casual taxable person or a non-resident taxable person
shall apply for registration at least five days prior to the commencement of
business.
Explanation.—Every person who makes a supply from the territorial
waters of India shall obtain registration in the State where the nearest point
of the appropriate baseline is located in the State.
(2) A person seeking registration under this Act shall be granted a single
registration :
Provided that a person having multiple business verticals in the State
may be granted a separate registration for each business vertical, subject to
such conditions as may be prescribed.
(3) A person, though not liable to be registered under section 22 or
section 24 may get himself registered voluntarily, and all provisions of this
Act, as are applicable to a registered person, shall apply to such person.
(4) A person who has obtained or is required to obtain more than one
registration, whether in one State or Union territory or more than one State
or Union territory shall, in respect of each such registration, be treated as
distinct persons for the purposes of this Act.
(5) Where a person who has obtained or is required to obtain registration
in a State or Union territory in respect of an establishment, has an
establishment in another State or Union territory, then such establishments
shall be treated as establishments of distinct persons for the purposes of this
Act.
(6) Every person shall have a Permanent Account Number issued under
the Income-tax Act, 1961(43 of 1961) in order to be eligible for grant of registration :
Provided that a person required to deduct tax under section 51 may
have, in lieu of a Permanent Account Number, a Tax Deduction and Collection
Account Number issued under the said Act in order to be eligible for grant of
registration.
(7) Notwithstanding anything contained in sub-section (6), a nonresident
taxable person may be granted registration under sub-section (1) on
the basis of such other documents as may be prescribed.
(8) Where a person who is liable to be registered under this Act fails to
obtain registration, the proper officer may, without prejudice to any action
which may be taken under this Act or under any other law for the time being
in force, proceed to register such person in such manner as may be prescribed.
(9) Notwithstanding anything contained in sub-section (1),––
(a) any specialised agency of the United Nations Organisation or
any Multilateral Financial Institution and Organisation notified under
the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), Consulate or
Embassy of foreign countries ; and
(b) any other person or class of persons, as may be notified by the
Commissioner, shall be granted a Unique Identity Number in such manner and for such
purposes, including refund of taxes on the notified supplies of goods or
services or both received by them, as may be prescribed.
(10) The registration or the Unique Identity Number shall be granted
or rejected after due verification in such manner and within such period as
may be prescribed.
(11) A certificate of registration shall be issued in such form and with
effect from such date as may be prescribed.
(12) A registration or a Unique Identity Number shall be deemed to
have been granted after the expiry of the period prescribed under sub-section
(10), if no deficiency has been communicated to the applicant within that period.
26. Deemed registration.
(1) The grant of registration or the Unique Identity Number under
the Central Goods and Services Tax Act shall be deemed to be a grant of
registration or the Unique Identity Number under this Act subject to the
condition that the application for registration or the Unique Identity Number
has not been rejected under this Act within the time specified in sub-section
(10) of section 25.
(2) Notwithstanding anything contained in sub-section (10) of section
25, any rejection of application for registration or the Unique Identity Number
under the Central Goods and Services Tax Act shall be deemed to be a rejection
of application for registration under this Act.
27. Special provisions relating to casual taxable person and non-resident taxable person
(1) The certificate of registration issued to a casual taxable person
or a non-resident taxable person shall be valid for the period specified in the
application for registration or ninety 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, on sufficient cause being shown by
the said taxable person, extend the said period of ninety days by a further
period not exceeding ninety days.
(2) A casual taxable person or a non-resident taxable person shall, at
the time of submission of application for registration under sub-section (1) of
section 25, make an advance deposit of tax in 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 under sub-section
(1), 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.
(3) The amount deposited under sub-section (2) shall be credited to the
electronic cash ledger of such person and shall be utilised in the manner
provided under section 49.
28. Amendment o f registration
(1) Every registered person and a person to whom a Unique Identity
Number has been assigned shall inform the proper officer of any changes in
the information furnished at the time of registration or subsequent thereto,
in such form and manner and within such period as may be prescribed.
(2) The proper officer may, on the basis of information furnished under
sub-section (1) or as ascertained by him, approve or reject amendments in
the registration particulars in such manner and within such period as may
be prescribed :
Provided that approval of the proper officer shall not be required in
respect of amendment of such particulars as may be prescribed :
Provided further that the proper officer shall not reject the application
for amendment in the registration particulars without giving the person an
opportunity of being heard.
(3) Any rejection or approval of amendments under the Central Goods
and Services Tax Act shall be deemed to be a rejection or approval under this
Act.
29. Cancellation o f registration
(1) The proper officer may, either on his own motion or on an
application filed by the registered person or by his legal heirs, in case of
death of such person, cancel the registration, in such manner and within
such period as may be prescribed, having regard to the circumstances where,—
(a) the business has been discontinued, transferred fully for any
reason including death of the proprietor, amalgamated with other legal
entity, demerged or otherwise disposed of ; or
(b) there is any change in the constitution of the business ; or
(c) the taxable person, other than the person registered under subsection
(3) of section 25, is no longer liable to be registered under section
22 or section 24.
(2) The proper officer may cancel the registration of a person from such
date, including any retrospective date, as he may deem fit, where,––
(a) a registered person has contravened such provisions of the Act
or the rules made thereunder as may be prescribed ; or
(b) a person paying tax under section 10 has not furnished returns
for three consecutive tax periods ; or
(c) any registered person, other than a person specified in clause
(b), has not furnished returns for a continuous period of six months ; or
(d) any person who has taken voluntary registration under subsection
(3) of section 25 has not commenced business within six months
from the date of registration ; or
(e) registration has been obtained by means of fraud, wilful misstatement or suppression of facts :
Provided that the proper officer shall not cancel the registration
without giving the person an opportunity of being heard.
(3) The cancellation of registration under this section shall not affect
the liability of the person to pay tax and other dues under this Act or to
discharge any obligation under this Act or the rules made thereunder for
any period prior to the date of cancellation whether or not such tax and
other dues are determined before or after the date of cancellation.
(4) The cancellation of registration under the Central Goods and Services
Tax Act shall be deemed to be a cancellation of registration under this Act.
(5) Every registered person whose registration is cancelled shall pay
an amount, by way of debit in the electronic credit ledger or electronic cash
ledger, equivalent to the credit of input tax in respect of inputs held in stock
and inputs contained in semi-finished or finished goods held in stock or capital
goods or plant and machinery on the day immediately preceding the date of
such cancellation or the output tax payable on such goods, whichever is higher,
calculated in such manner as may be prescribed :
Provided that in case of capital goods or plant and machinery, the taxable
person shall pay an amount equal to the input tax credit taken on the said
capital goods or plant and machinery, reduced by such percentage points as
may be prescribed or the tax on the transaction value of such capital goods or
plant and machinery under section 15, whichever is higher.
(6) The amount payable under sub-section (5) shall be calculated in such
manner as may be prescribed.
30. Revocation o f cancellation o f registration
(1) Subject to such conditions as may be prescribed, any registered
person, whose registration is cancelled by the proper officer on his own
motion, may apply to such officer for revocation of cancellation of the
registration in the prescribed manner within thirty days from the date of
service of the cancellation order.
(2) The proper officer may, in such manner and within such period as
may be prescribed, by order, either revoke cancellation of the registration or
reject the application :
Provided that the application for revocation of cancellation of registration
shall not be rejected unless the applicant has been given an opportunity of
being heard.
(3) The revocation of cancellation of registration under the Central
Goods and Services Tax Act shall be deemed to be a revocation of cancellation
of registration under this Act.
