How GST different from registration under
previous VAT, Excise, Service tax registration?
Before GST, the manufacturer of
goods
had to obtain multiple registrations. One, under Central Excise Laws in case he is a manufacturer,
and
then further under VAT if trading in goods or Service Tax if engaged in providing services. However,
under GST, the registration process is simple- i.e., just one registration per state, i.e., if a
business entity has its branches in multiple States, then it will have to obtain registration for
each
branch in their respective states. In addition, there is no need for the taxpayer to obtain a
separate
registration under central government, i.e. single registration for all taxes- CGST, SGST/UTGST,
IGST
and cesses. So, the tax payers need not keep track of multiple registration numbers under Central
registration and state registration for various indirect tax laws- just one GSTN* [unless the
registration for multiple states obtained]. In short, GST is a PAN based and state specific tax.
What is GSTIN?
GSTIN is a unique 15 digits Goods and Service Tax Identification Number allotted to each tax payer, which has the following format:
STATE CODE PAN ENTITY CODE CHECK SUM CHARACTER
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What are the special category states?
Special category states include- Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.
Who are casual tax payer?
Any person registered in any state of India, but which operates from various places, having no fixed place of business in the other state from where it operates is known as casual tax payer for the registration requirement under that other state. He transacts business only occasionally.
Who are non- resident taxable person?
A person, having no fixed place of business in India and transacts business only occasionally.
What is the special procedure for registration of casual tax payer and non- resident taxable person?
A casual tax payer and non-resident taxable person shall apply for registration at least 5 days prior to the commencement of business.
The certificate of registration issued to such suppliers is valid only upto the period mentioned in the certificate or 90 days or the extended period (not more than ninety days) requested to the concerned authority.
Such dealers must also make an advance deposit of the estimated tax liability for the period for which registration is applied.
Who are Input Service Distributor?
In case where all the tax invoices of the supplier of tax payer are collected in a single office, and then the input tax credit of those invoices is distributed among the units or branches of that office of tax payer, having common PAN, such office is an ISD.
Is it possible to amend the registration details of GST?
Yes, some may be made directly by the tax payer in the GST portal itself. However, for certain other changes, an application to the proper officer, along with the supporting documents needs to be made. The proper officer may accept, or reject changes sought. But rejection possible only after providing the applicant with an opportunity of being heard.
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