SOME IMPORTANT POINTS REGARDING REGISTRATION LIABILITY UNDER GST:
Time limit for registration is : within 30 days from the date of liable to get register arises
(1) Every person who is liable to be registered under Schedule III of this Act shall apply for registration in every such State 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:
(2) A person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed.
(3) A person, may also get himself registered voluntarily.
(4) Every person shall have a Permanent Account Number (PAN) in order to be eligible for grant of registration.
(5) A non-resident taxable person may be granted registration on the basis of any other document as may be prescribed.
(6) The registration or the Unique Identity Number, shall be granted or, as the case may be, rejected after due verification in the manner and within such period as may be prescribed.
(7) The proper officer shall not reject the application for registration or the Unique Identity Number without giving a notice to show cause and without giving the person a reasonable opportunity of being heard.
(8) A certificate of registration shall be issued in the prescribed form, with effective date as may be prescribed.
(9) A registration or an Unique Identity Number shall be deemed to have been granted after the period, if no deficiency has been communicated to the applicant by the proper officer within that period.
(10) Any rejection of application for registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a rejection of application for registration under the SGST Act / CGST Act.
(11) The grant of registration or the Unique Identity Number under the CGST Act / SGST Act shall be deemed to be a grant of registration or the Unique Identity Number under the SGST/CGST Act.
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