Scribd
Upload
142 views

Registration in Continuation With Class Notes

The document summarizes the key differences between a casual taxable person (CTP) and non-resident taxable person (NRTP) under GST registration. It also provides details on the registration procedures and requirements for both CTP and NRTP. A CTP has a presence in India but no fixed establishment, while a NRTP has no presence in India. The application forms and returns filed are also different for CTP (FORM GST REG-01, GSTR-1/2/3) and NRTP (FORM GST REG-09, GSTR-5). The document further explains the registration certificate, effective date, amendments and cancellation process for both CTP and NRTP registrations.

Uploaded by

Rahul Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
142 views

Registration in Continuation With Class Notes

The document summarizes the key differences between a casual taxable person (CTP) and non-resident taxable person (NRTP) under GST registration. It also provides details on the registration procedures and requirements for both CTP and NRTP. A CTP has a presence in India but no fixed establishment, while a NRTP has no presence in India. The application forms and returns filed are also different for CTP (FORM GST REG-01, GSTR-1/2/3) and NRTP (FORM GST REG-09, GSTR-5). The document further explains the registration certificate, effective date, amendments and cancellation process for both CTP and NRTP registrations.

Uploaded by

Rahul Kumar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 5

CASUAL TAXABLE PERSON (CTP) NON-RESIDENT TAXABLE PERSON (NRTP)

A CTP does not have a fixed place of business in A NRTP does not have fixed place of business or
the state or UT where he undertakes supply residence in India at all.
though he might be registered with regard to his
fixed place of business in some state or UT.
Eg – Rajiv owns a garment unit in Pune, Eg - A repair and maintenance service provided by
Maharashtra. A 5 days business exhibition has to an employee of a Company registered in The USA
be schedule in Delhi. However, he does not have to a Manufacturing Company in India. USA
fix place of business in Delhi. Rajiv has to take Registered Company does not have any Place of
registration as a CTP in Delhi. Business or residence in India. Thus, it is required
to take registration as a Non-Resident Taxable
Person in GST.
A CTP has a PAN Number. Being, NRTP, he does not have a PAN Number.
The application Form for registration is The application form is GST REG-9.
GST REG-01, which is same as a normal taxable
person.

A CTP file returns in GSTR-1, GSTR-2 and GSTR-3. A NRTP files return in GSTR-5.

PROVISIONS COMMON TO BOTH CTP AND NRTP

1. Casual taxable person and NRTP shall apply 5 days prior to commencement of business.
2. Registration certificate shall be valid till the period specified on it or 90 days whichever is
earlier. However, it can be extended by a period not exceeding 90 days by making an
application before the end of validity of registration granted to him.
3. Advance tax to be deposited by casual taxable person.

EFFECTIVE DATE OF REGISTRATION

WHERE APPLICAT SUBMITS APPLICATION EFFECTIVE DATE OF REGISTRATION


FOR REGISTRATION

WITHIN 30 DAYS from the date, he becomes The date on which he becomes liable to
liable to registration. registration.

AFTER 30 DAYS from the date, he becomes The date of grant of registration.
liable to registration.
PROCEDURE FOR REGISTARTION

Online application at www.gst.gov.in within 30 days of applicability.


The person must declare his PAN, mobile number, e-mail, State/UT on
this portal in the Part-A of FORM GST REG-01.
For CTP and NRTP – within 5 days from commencement of business.

A Temporary Reference Number (TRN) shall be generated and


communicated on the said mobile number and e-mail.
Using this TRN, the applicant shall electronically submit an application
in Part-B of FORM GST REG-02.

After completing above form, acknowledgement number shall be issued


in the FORM GST REG-02.

The proper officer approves the


grant of registration to the Notice in FORM GST REG 03 shall be issued
applicant within a period of 7 for further clarification in case of any deficit
working days from the date of within 7 working days.
submission of the application.

Registration certificate i.e.


Further information/document shall be
FORM GST REG 06 shall be
submitted within 7 working days in FORM
issued.
GST REG 04 by the applicant.

If no reply is furnished/officer is not satisfied,


he may reject application in FORM GST REG
05.

If proper officer is satisfied with the


clarification, he will grant registration in
FORM GST REG 06, within 7 working days
from the date of receipt of clarification.
ISSUE OF REGISTRATION CERTIFICATE

Where the application for grant of registration has been approved, a certificate of registration in
FORM GST REG-06 showing the principal place of business and additional places of business shall be
made available to the applicant on the common portal and a GSTIN (Goods and Service Tax
Identification Number) shall be assigned within 3 days after grant of certificate.

i. The first 2 digits will represent the State Code.


ii. The next 10 digits will be the PAN number or TAN (Tax Deduction and Collection Account)
Number.
iii. The 13th would represent the number of registrations an entity has with in a state under the
same PAN. It will be an alpha-numeric (first 1-9 and then A-Z).
iv. The 14th digit would be alphabet Z by default.
v. The last digit will be a check sum digit.

Example of GSTIN – 07AAACT2774P1ZT

AMENDMENT OF REGISTARTION
TYPES OF CHANGES

•Legal name of business


CORE FIELD •Address of Principal place of business
INFORMATION •Address of additional place of business
•Addition, deletion or retirement of partners, directors, karta, Board of
Trustees, CEO etc.

•Mobile number of authorized signatory


NON-CORE FIELD •E-mail of authorized signatory
INFORMATION

If there is change in PAN of a registered person, the said person shall apply for fresh registration.

Within 15 days of such change, registered shall online submit such


change through its login with attachment of relevant documents.

Proper officer after verification shall either approve or reject the above
application for change within 15 working days from submission date.
In case of rejection, proper officer shall also state the reason for such
rejection.
CANCELLATION OF REGISTARTION

Registration may be cancelled through


following two ways.

Through application filed by applicant on Suo motu cancellation of registration.


GST Common Portal in Form GST REG-
16.

Proper officer may cancel the registration


of taxable person where:
1) Person has contravened such
Person shall online apply through GST provisions of the Act.
login. He will give following details:
2) Composite taxable person has not filed
a) Details of inputs held in stock or inputs returns for consecutive three periods.
contained in semi-finished or finished 3) Normal taxable person has not filed
goods held. GST returns.
b) Details of capital goods 4) Voluntary registration taken but
business not commenced within six
He will have to furnish details of payment months from registration date.
against above liability. 5) Registration obtained by means of
fraud, suppression of facts etc.
6) Excess ITC in comparison to GSTR2A.

Opportunity of being heard shall be


given to taxable person before
cancellation.

REVOCATION OF CANCELLATION OF REGISTRATION

If registration is cancelled by suo-moto by the proper officer, the taxable person can apply within 30
days of service of cancellation order, requesting the officer for revoking the cancellation ordered by
him. However, before applying the person must make good the defaults (by filing all pending returns,
making payment of all dues and so) for which the registration was cancelled by the officer. If satisfied,
the proper officer will revoke the cancellation earlier ordered by him.

However, if the officer concludes to reject the request for revocation of cancellation, he will first
observe the principle of natural justice by way of issuing notice to the person and hearing him on the
issue.

You might also like