Procedure of registration under gst section 25

Can you deduct section 51? Section of CGST Act. Every person who makes a supply from the territorial waters of India shall obtain registration in the coastal State or Union territory where the nearest point of the appropriate base line is located.

Compulsory GST registration in certain cases. Provision for GST registration.

Procedure for GST registration. 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. It states that every person who is liable for the registration under section or section 2 shall apply for the registration in the state or union territory in which he becomes liable, within days from the date on which he becomes liable for the. REGISTRATION UNDER GST. Registration to be applied within days.

Casual Taxable person or Non – Resident – Apply registration at least days prior to the commencement of business. SEZ units – Apply for separate registration.

Notwithstanding anything contained in sub- section (6), a non-resident taxable person may be granted registration under sub- section (1) on the basis of such other documents as may be prescribed. Order granting such Suo-moto registration is issued by the proper officer in Form GST REG-12. The present article covers the entire provisions surrounding the Suo-moto registration.

Click here to know GST rate of your goods or service. Subject to the provisions of sub- section (12) of section , where the application for grant of registration has been approved under rule a certificate of registration in FORM GST REG-showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods. If an existing company obtains a license under section it has to ensure that its objects are confined to those mentioned in section itself and if not make proper alteration to its memorandum and articles.

The taxable person has to apply on the common portal within days. He will declare in the application, the stock held on that date, amount of dues and credit reversal and particulars of payments made towards discharge of such liabilities. This section also prescribes the manner in which Aadhaar authentication needs to be done. Accordingly, following are the persons liable for registration under GST : A supplier making taxable supply of goods or services from any State or Union Territory other than special category States.

Now it is time to know who are not liable for any registration in GST. Any person supplying exempted goods and services need not take registration under GST. Application of registration 2. Verification of the application and approval 3. Issue of registration certificate 4.

Separate registration for multiple business verticals within a state or a union territory 5. Grant of registration to non- registration taxable person 6. Central excise, Service tax, VAT etc. Who needs to register for GST ? Before Amendment: After Amendment: SECTION 30. Revocation of cancellation of registration (1) Subject to such conditions as may be prescribe 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. Further, after becoming a Shareholder in the company, the said person will get the Right to Vote.

The European Union value-added tax (or EU VAT) is a value added tax on goods and services within the European Union (EU). Amendment of registration (1) Every registered taxable 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 that furnished subsequently, in the manner and within such period as may be prescribed. In accordance with Notification No. In the GST Law registration provisions are defined between section to section 30.

Every person required to be granted a Unique Identity Number(UIN) under section (9) may submit an application, electronically in FORM GST REG-1 duly signe in the manner specified in rule at the Common Portal, either directly or through a Facilitation Centre, notified by the Board or Commissioner. However, as per section (3) any person can take voluntary registration and the procedure for registration will be same. As per Rule - every person applying for registration will declare their PAN, mobile number, e-mail and state or UTs in Part A of Form REG-and submit it on the GST common portal. A person liable for registration should register himself within days, from the day he becomes liable. The process of GST registration involves various steps and documentation.

This process requires sound knowledge of the GST laws. Thus, it is recommended to take Professional help for the same. Our team of LegalGuider provides end-to-end service for GST registration.

The amount deposited under sub- section (2) shall be credited to the electronic cash ledger of such person and shall be utilized in the manner provided under section 44.