Application for Registration :
Application for compulsory registration:
Application for single registration: As per section 19 (1) of the Act, every person who is liable to be registered under Schedule III of this Act is required to apply for registration in every such State in which he is so liable within thirty days from the date on which he becomes liable for registration. The manner to make an application and conditions will be prescribed in the Rules.
As per the proviso to section 19 (1), the persons who are registered under the earlier law shall not be required to apply for fresh registration. Separate procedure for migration will be prescribed in the Rules. However the Input Service Distributors who are registered under an earlier law shall be required to apply for fresh registration.
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What is the meaning of Input Service Distributors?
As per section 2 (56) of the Act, “ Input Service Distributor” means an office of the supplier of goods and / or services which receives tax invoices issued under section 23 towards receipt of input services and issues tax invoice or such other document as prescribed for the purposes of distributing the credit of CGST or (SGST in State Acts) and / or IGST paid on the said services to a supplier of taxable goods and / or services having same PAN as that of the office referred to above;
Explanation.- For the purposes of distributing the credit of CGST (SGST in State Acts) and / or IGST, Input Service Distributor shall be deemed to be a supplier of services. As per the decisions taken by the GST law Committee:
1. There shall be separate registration for ISD (i.e. a taxable person shall not have a single registration for ISD & for his normal business activity).
2. A taxable person can have multiple ISDs across the country. |
Application for multiple registrations: As per section 19 (2) of the draft law, a person having multiple business verticals in a State may be allowed to obtain a separate registration for each business vertical. Conditions for having multiple registrations will be prescribed in the Rules.
Application for voluntary registration: As per section 19 (3) of the Act, a person who is not liable to be registered under Schedule III, may apply for voluntary registration. The person who gets himself registered voluntarily shall be liable for payment of tax.
Failure to apply for registration: As per section 19 (5) of the Act, a person, who is liable to be registered under this Act, fails to apply for registration, the tax authority will proceed to register such person. The manner to grant registration will be prescribed in the Rules.