07 December, 2015

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Registration, Amendment, Cancellation and Revocation of Registration under Model GST Act, 2016

Registration, Amendment, Cancellation and Revocation of Registration under Model GST Act, 2016

REGISTRATION Under Model GST Act, 2016

26.Registration

(1) Every person who is liable to be registered under Schedule III of this Act shall get himself registered within thirty days from the date on which he became liable to registration in such manner as may be prescribed.

(2) A person having multiple business verticals in a State may obtain a separate registration for each business vertical in the State, subject to such conditions as may be prescribed.


(3) A person, though not liable to be registered under Schedule III, may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person.

(4) Every person shall have a Permanent Account Number issued under the Income Tax Act, 1961 (43 of 1961) in order to be eligible for grant of registration under subsection (1), (2) or (3).

(5) Where a  person  who is liable to be registered  under this Act  fails to obtain registration, the proper officer may proceed to register such person in the manner as may be prescribed.

(6) 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 (46 of 1947), Consulate or Embassy of foreign countries and any other person or class of persons as may be notifiedby the Board / Commissioner, shall obtain a Unique Identity Number, in the manner prescribed, for the purpose(s) notified, including refund of taxes on the notified supplies received by them.

(7) The registration shall be granted after due verification in the manner and within such period as may be prescribed.       

(8) A registration shall be deemed to have been granted after the prescribed period, if no deficiency has been communicated to the applicant by the proper officer within that   

period.       


(9) Notwithstanding  anything  contained  in  sub-section (7),  any  rejection  of application for registration under the CGST Act / SGST Act shall be deemed to be a rejection of application for registrationunder the SGST Act / CGST Act.   


27. Amendment of registration   

(1) Every registered taxable person shall inform to 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.

(2) The proper officer may, on the basis of information furnished under sub-section (1) or as ascertained by him, and after making such inquiry as he may deem fit, approve amendments in the registration particulars:

Provided that approval of the proper officer shall not be required in respect of amendment of such particulars as may be prescribed.

(3) Any rejection of amendments under the CGST Act/SGST Act shall be deemed to be a rejection of amendments under the SGST Act/CGST Act.

28. Cancellation of registration

(1) The proper officer may, either on his own motion or on an application filed,in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration from such date, including any anterior date, as he may deem fit, having regard to the circumstances where,

(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or

(b) there is any change in the constitution of the business; or

(c) thetaxable person, other than the person registered under sub-section (3) of section 26, is no longer liable to be registered under Schedule III.

(2) The  proper  officer  may,  in  the  manner  as  may  be  prescribed,  cancel  the registration of taxable person from such date, including any anterior date, as hemay deem fit, where,

(a) theregistered taxable person has contravened the provisions of the Act or the rules made thereunder as may be prescribed; or

(b) or (c) registration. the taxable person has not filed the return for a continuous period of six months; any person who has taken voluntary registration under sub-section (3) of section 26 has not commenced business operations within six months from the date of

(3) The proper officer shall not cancel the registration without giving a notice to show cause and without giving the person a reasonable opportunity of being heard.

(4) The cancellation of registration under this section shall not affect the liability of the taxable person to pay tax and other dues under the Act for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation.

(5) The cancellation of registration under the CGST Act/SGST Act shall be deemed to be a cancellation of registration under the SGST Act/CGST Act.

(6) Every registered taxable person whose registration is cancelled shall pay, in respect of all goods held in stock on the date of cancellation, an amount equal to the input tax credit availed of on such goods or the output tax payable on such goods, whichever is higher, calculated in such manner as may be prescribed:

Provided that in case of capital goods, the taxable person shall pay an amount equal to the input tax credit taken on the said capital goods reduced by the percentage points as may be specified in this behalf.

29. Revocation of cancellation of registration

(1) Subject to such conditions and in such circumstances as may be prescribed, any registered taxable 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 cancellation order.

(2) The proper officer may, by way of an order, to be passed within thirty days, either revoke cancellation of the registration or reject the application for revocation for good and sufficient reasons after providing the applicant an opportunity of being heard.


(3) (iv) (v) (vi) Revocation of cancellation of registration under the CGST Act / SGST Act shall be deemed to be a revocation of cancellation of registration under the SGST Act / CGST Act.
Source:- Sub-Committee II Report on Model GST Act, 2015

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