Case study

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Case 1. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?

Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 23 of Revised Model GST Law.

Case 2. Whether a person having multiple business verticals in a state can obtain for different registrations?

In terms of Sub-Section (2) of Section 23, 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.

Case 3. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?

In terms of Sub-section (3) of Section 23, 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.

Case 4. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?

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 Section 19 of the Model GST Law.

However as per section 19 (4A) of MGL, PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.

Case5. Whether the Department through the proper officer, can suo-moto proceed with registration of a Person under this Act?

In terms of sub-section (5) of Section 23, 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 that is, or may be taken under the MGL, or under any other law for the time being in force, proceed to register such person in the manner as may be prescribed.

Case 6. Whether the proper Officer can reject an Application for Registration?

In terms of sub-section 7 of MGL, the proper officer can reject an application for registration after due verification. However, it is also provided in sub-section 8 of Section 23, 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.

Case 7. Whether the Registration granted to any person is permanent?

The registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.

Case 8. Is it necessary for the UN bodies to get registration under MGL?

All UN bodies Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal.

The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid by them and for any other purpose as may be prescribed in the GST Rules.