approved by the Empowered Committee:

The GST common portal will provide a risk profile to the tax authorities based on the risk

parameters made available by the tax authorities. The Central/State tax authorities will also

have their own risk profile based on their own risk parameters. It was noted that submission

of Adhaar No. cannot be made compulsory. Non-submission of Adhaar No. could be one of

the risk parameters for deciding about the post registration physical verification On the basis of both risk profiles, the jurisdictional officer of tax authorities will take a decision about post registration verification of the application.

approved by the Empowered Committee:

Each taxpayer will be allotted a State wise PAN-based 15-digit Goods and Services

Taxpayer Identification Number (GSTIN). Various digits in GSTIN will denote the following:

State Code: In the GSTIN, the State Code as defined under the Indian Census 2011 would be adopted. In terms of the Indian Census 2011, each State has been allotted a unique two digit code e.g. ‘09’ for the State of Uttar Pradesh and ‘27’ for the State of Maharashtra.

13th digit: 13th digit would be alpha-numeric (1-9 and then A-Z) and would be assigned

depending on the number of registrations a legal entity (having the same PAN) has within one State. For example, a legal entity with single registration within a State would have ‘1’

as 13th digit of the GSTIN. If the same legal entity goes for a second registration for a second business vertical in the same State, the 13th digit of GSTIN assigned to this second entity would be ‘2’.This way 35 business verticals of the same legal entity can be registered within a State.

14th digit: 14th digit of GSTIN would be kept BLANK for future use.

Effective date of registration:

With respect to effective date of registration, the following decisions have been taken by

the GST law Committee:

1. Effective date of registration shall be date of liability, if the application for registration is filed within 30 days from the date on which the taxpayer becomesliable to pay tax (in case of circumstances given in paragraph 5 in the Schedule III).

2. Effective date of registration shall be the date on which the registration is granted by the tax authority if taxpayer doesn’t apply for registration within time. The liability of taxpayer to pay tax will be from the date of liability but he will be eligible for ITC from the date of registration only. The recipient of supplies (from such supplier) made during the period will not be entitled for ITC, as such a supplier would not be eligible to issue revised tax invoice.

3. The ITC on inputs held in stock will be permitted only if the taxpayer has applied for registration within 30 days from the date he became liable for registration (Section 16 (2))

4. As per section 27A, a person is required to file the first return for a period starting from  date of liability till last date of the tax period in which the registration has been granted.

5. As per proviso to section 23, new registrant would be permitted to issue the revised tax invoices in lieu of the invoices already issued during the intervening period i.e. the period from date of liability till the date of grant of registration.

6. The new registrant would be allowed to avail the ITC without matching of invoices on a manual basis provided he satisfies the conditions laid down in Section 18.