In the fourth part of FAQ series, we shall cover next set of 10 questions on Registration under GST. We had covered first set of 10 questions in PART 3.
Q 1. Whether the Registration granted to any person is permanent?
Ans. Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.
Q 2. Whether Amendments to the Registration Certificate is permissible?
Ans. Yes. In terms of Section 20, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars in the manner and within such period as may be prescribed. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the registrant can himself carry out the amendments.
Q 3. Whether Cancellation of Registration Certificate is permissible?
Ans. Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 21 of the MGL. 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, in such manner and within such period as may be prescribed.
Q 4. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Ans. Yes. The cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 21 (6))
Q 5. Can the proper Officer Cancel the Registration on his own?
Ans. Yes, in certain circumstances specified under section 21(2) of MGL, the proper officer can cancel the registration
on his own. Such circumstances include not filing return for a continuous period of six months (for a normal taxable 36 person) or three months (for a compounding taxpayer), and not commencing business within six months from the date of registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (Section 21 (4))
Q 6. What happens when the registration is obtained by means of wilful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. Section 21(3).
Q 7. Is there an option to take centralized registration for services under MGL?
Ans. No. There is no such option.
Q 8. If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Ans. No. However the taxpayer has the option to register such separate business verticals independently in terms of Section 19(2) of MGL.
Q 9. At the time of registration will the assessee have to declare all his places of business?
Ans. Yes. The principal place of business and place of business have been separately defined under section 2(78) & 2(75) of MGL respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.
Q 10. Can the registration certificate be downloaded from the GSTN portal?
Ans. In case registration is granted, applicant can download the Registration Certificate from the GST common portal.