Single registration under GST

What is Single registration under GST

 

This post explains about Single registration under GST.  

Single Premise registration:

A person seeking registration under this Act shall be granted a single registration in a State or Union territory Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed.

Procedure for registration

  1. Every person who is liable to be  registered under section 22  or  section 24  shall apply for registration in every such State or Union territory in which he is so liable 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 coastal State or Union territory where the nearest point of the appropriate base line is located.

  1. A person seeking registration under this Act shall be granted a single registration in a State or Union territory:

Provided that a person having multiple business verticals in a State or Union territory may be granted a separate registration for each business vertical, subject to such conditions as may be prescribed.

  1. 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.
  2. 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.
  3. 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.
  4. Every person shall have a Permanent Account  Number issued under the Income-tax Act, 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.

  1. 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.
  2. 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.
  3. Notwithstanding anything contained in sub-section (1),––

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, Consulate or  Embassy of  foreign countries; and

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.

  1. 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.
  2. A certificate of registration shall be issued in such form and with effect from such date   as may be prescribed.
  3. 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.

The information on Single registration under GST is detailed above.   Comment below your thoughts on Single registration under GST.

 

 

Learn Exports Imports Free, Click here

Click here to know GST rate of your goods or service

Mechanism of Payment of GST tax in India

Levy of late fee for GST Tax returns filing in India

Notice to GST return filing defaulters

When to file Annual Return of GST online?

Procedures to claim reduction in output tax liability of GST in India

Procedures to claim Input Tax Credit under GST in India

When to file first Return of GST tax in India?

GST Tax returns filing – Who, How and When?

How is time of supply accounted under GST Tax Calculation

Valuation of GST under special cases

Valuation of GST Taxable supply

When to pay GST for supply of services?

What is Demand and Recovery provisions under CGST Act

Increase in threshold limit for MSME under GST

What is Income Tax Act liable to GST

Term Tax incidence under GST

GST Returns Means

What is GST Regime

What is Refunds of fees under GST

GST Offences, Penalties and Appeals Means

How does TT (Telegraphic Transfer) work?

 How does Wire transfer work in international business?

 How is assessable value calculated by customs for imports?

How is IGM filed under high sea sale?

 How many of you know the meaning of Exports and Imports in India?

 How many types of imports in India. Types of bills of Entry in India

How many types of shipping bills in export

 How to add Line number in Import General Manifest in Custom in India

How to export from Chad?

How to Import to Chad?

How to export from India to Chad?

Documents required for Export from Chad

Customs procedures for Chad Export

Registration required to export from Chad

Documents needed for Chad import

Import Customs processes in Chad

 


Comments


Arun Shivlal Laute: SSS Single person registration

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers