GST Made Easy provides an Updated, Comprehensive & Simplified Analysis of each provision of the GST Law. The objective behind this book is that the understanding of GST should be as easy as ABC. This book provides answers to all your practical queries on GST. The Present Publication is the 10th Edition, authored by CA (Dr.) Arpit Haldia & updated till 15th June 2021, with the following noteworthy features: • [Focus on Analysis of Substantive Provisions of the GST Law] such as supply, time of supply, place of supply, value of supply, input tax credit, etc. • [Guidance on all Procedural Provisions] relating to registration, composition scheme, returns, liability to pay tax, etc. • [Coverage of Provisions of the GST Law] such as assessment, demand & recovery, refunds, e-way bill, job work, etc. The contents of the book are as follows: • Introduction • An Overview of GST • Person Liable to Pay Tax in GST • Registration in GST • What is Supply • Time of Supply of Goods • Time of Supply of Services • Value of Supply • Place of Supply • Determination of Supply in the Course of Inter-State Trade or Commerce or Intra-State Supplies • Job Work • Invoice, Credit and Debit Notes • Input Tax Credit • Payment of Taxes • Brief about Persons requiring Mandatory Registration • Composition Levy – For Supplier of Goods and for Persons Engaged in Making Supplies Referred to in Clause (b) of Paragraph 6 of Schedule II • Returns • Assessment • Refund • Accounts and Records • E-Way Bill • Advance Ruling • Composition Scheme for Services or Mixed Suppliers • Demand and Recovery • Penalty • Rule 86B – Payment of 1% of Output Liability in Cash

4. 4HE
AUTHOR
IS
A
MEMBER
OF
THE
)NSTITUTE
OF
#HARTERED
!CCOUNTANTS
OF
)NDIA
4HE
AUTHOR
IS
ALSO
A
LAW
GRADUATE
4HE
AUTHOR
HAS
DONE
0H$
IN
h#OMPARATIVE
3TUDY
OF
%XISTING
3YSTEM
OF
3ALES
4AX
AND
0ROPOSED
3YSTEM
OF
6ALUE
!DDED
4AXv
4HE
AUTHOR
HAS
ALSO
COMPLETED
$)3!
)#!)
4HE
AUTHOR
HAS
ALSO
CLEARED
INAL
%XAMINATION
OF
)NSTITUTE
OF
#OST
AND
-ANAGEMENT
!CCOUNTANTS
AND
)NSTITUTE
OF
#OMPANY
3ECRETARIES
OF
)NDIA
4HE
AUTHOR
SECURED
!LL
)NDIA
2ANK
TH
IN
THE
#!
)NTERMEDIATE
%XAMINATION
HELD
IN
THE
-AY
4HE
AUTHOR
HAS
WRITTEN
AND
CONTRIBUTED
EXTENSIVELY
IN
THE
FIELD
OF
INDIRECT
TAXATION
IN
VARIOUS
SEMINARS
AND
LECTURES
I-5
About the Author

5. 0!'%
About the Author I-5
CHAPTER 1
INTRODUCTION 1
CHAPTER 2
AN OVERVIEW TO GST 3
CHAPTER 3
PERSON LIABLE TO PAY TAX IN GST 7
CHAPTER 4
REGISTRATION IN GST 41
CHAPTER 5
WHAT IS SUPPLY 59
CHAPTER 6
TIME OF SUPPLY OF GOODS 105
CHAPTER 7
TIME OF SUPPLY OF SERVICES 116
CHAPTER 8
VALUE OF SUPPLY 127
CHAPTER 9
PLACE OF SUPPLY 142
CHAPTER 10
DETERMINATION OF SUPPLY IN THE COURSE OF
INTER-STATE TRADE OR COMMERCE OR INTRA-
STATE SUPPLIES 175
I-7
Contents

6. CHAPTER 11
JOB WORK 185
CHAPTER 12
INVOICE, CREDIT AND DEBIT NOTES 194
CHAPTER 13
INPUT TAX CREDIT 211
CHAPTER 14
PAYMENT OF TAXES 247
CHAPTER 15
BRIEF ABOUT PERSONS REQUIRING MANDATORY
REGISTRATION 256
CHAPTER 16
COMPOSITION LEVY - FOR SUPPLIER OF GOODS AND FOR
PERSONS ENGAGED IN MAKING SUPPLIES REFERRED
TO IN CLAUSE (b) OF PARAGRAPH 6 OF SCHEDULE II 278
CHAPTER 17
RETURNS 287
CHAPTER 18
ASSESSMENT 301
CHAPTER 19
REFUND 305
CHAPTER 20
ACCOUNTS AND RECORDS 330
CHAPTER 21
E-WAY BILL 336
CHAPTER 22
ADVANCE RULING 363
CHAPTER 23
COMPOSITION SCHEME FOR SERVICES OR MIXED
SUPPLIERS 369
CHAPTER 24
DEMAND AND RECOVERY 372
CHAPTER 25
PENALTY 386
CHAPTER 26
RULE 86B - PAYMENT OF 1% OF OUTPUT LIABILITY
IN CASH 393
0!'%
I-8 #/.4%.43

7. PART A
APPLICATION FOR REGISTRATION
Question 54: How many registrations can a person obtain
on a single PAN in each State or a Union territory?
Answer : !
PERSON
CAN
OBTAIN
A
SINGLE
REGISTRATION
IN
EACH
3TATE
OR
A
5NION
TERRITORY
ON
A
SINGLE
0ERMANENT
!CCOUNT
.UMBER
Question 55: Whether a person can obtain multiple registra-
tions on a single PAN in a single State or Union territory?
Answer : Vide #'34
!MENDMENT
!CT

8. EFFECTIVE
FROM
ST
EB
RUARY
A
PERSON
HAVING
MULTIPLE
PLACES
OF
BUSINESS
IN
A
3TATE
OR
5NION
4ERRITORY
COULD
BE
GRANTED
SEPARATE
REGISTRATION
ON
A
SINGLE
0!.
FOR
EACH
PLACE
OF
BUSINESS
0REVIOUSLY
A
PERSON
HAD
TO
SATISFY
CONDI-
TION
OF
TWO
BUSINESSES
BEING
BUSINESS
VERTICALS
BEFORE
BEING
GRANTED
SEPARATE
REGISTRATION
BUT
NOW
NO
SUCH
CONDITION
WOULD
BE
REQUIRED
TO
BE
FULFILLED
BY
THE
APPLICANT
AND
HE
MAY
BE
GRANTED
TWO
SEPARATE
REGISTRATIONS
IN
RESPECT
OF
MULTIPLE
PLACES
OF
BUSINESS
ON
A
SINGLE
0!.
$EFINITION
OF
BUSINESS
VERTICAL
AS
CONTAINED
UNDER
CLAUSE
18
OF
SECTION
OF
#'34
!CT

9. HAS
BEEN
OMITTED
BY
#'34
!MENDMENT
!CT

10. EFFECTIVE
ST
EBRUARY
Question56:Whetherseparateregistrationsofpersonhaving
same PAN in same State/Union territory or different States/
Union territories would be treated as distinct persons under
GST?
Answer : 9ES

11. !
PERSON
WHO
HAS
OBTAINED
OR
IS
REQUIRED
TO
OBTAIN
MORE
THAN
ONE
REGISTRATION
IN
ONE
3TATE
OR
5NION
TERRITORY
OR
MORE
THAN
ONE
3TATE
OR
5NION
TERRITORIES
UNDER
THE
SAME
0!.
WOULD
BE
TREATED
AS
DISTINCTSEPARATE
PERSONS
UNDER
'34
Registration in GST
C H A P T E R
4
41

12. Question 57: What would be the treatment of supply of
goods or services or both between person having separate
registrations under common PAN in the same State/Union
territory or different States/Union territories?
Answer : !LL
THESE
BUSINESSES
REGISTERED
SEPARATELY
WHETHER
IN
SAME
3TATE
OR
5NION
TERRITORY
OR
DIFFERENT
3TATES
OR
5NION
TERRITORIES
WOULD
BE
TREATED
AS
DISTINCTSEPARATE
PERSONS
UNDER
'34
AND
WOULD
HAVE
TO
CHARGE
TAX
ON
THE
SUPPLY
OF
GOODS
OR
SERVICES
OR
BOTH
AMONGST
THEM-
SELVES

13. IN
THE
SAME
MANNER
AS
TAX
IS
CHARGED
BY
THEM
ON
SUPPLY
OF
GOODS
OR
SERVICES
OR
BOTH
TO
A
THIRD
PERSON
Question 58: Whether a person can get himself registered
undertheActwithouthavingaPermanent AccountNumber?
Answer : !
PERSON
SHOULD
MANDATORILY
HAVE
0ERMANENT
!CCOUNT
.UMBER
ISSUED
UNDER
THE
)NCOME
4AX
!CT
IN
ORDER
TO
BE
ELIGIBLE
FOR
GRANT
OF
REGISTRATION
Question 59: Is there any exception for a person being
registeredundertheActwithouthavingaPermanentAccount
Number?
Answer:OLLOWING
PERSONS
WOULD
NOT
BE
REQUIRED
TO
HAVE
A
0ERMANENT
!CCOUNT
.UMBER
FOR
BEING
REGISTERED
UNDER
THE
!CT
a
.ON
RESIDENT
TAXABLE
PERSON

14. b !
PERSONS
REQUIRED
TO
DEDUCT
TAX
UNDER
SECTION
OF
THE
#'34
!CT
4HEY
WOULD
HAVE
TO
SUBMIT
SUCH
OTHER
DOCUMENT
AS
MAY
BE
PRESCRIBED
UNDER
THE
!CT
Question 60: What is a Unique Identity Number in GST?
Answer : 5NIQUE
)DENTITY
.UMBER
IN
'34
WOULD
BE
GRANTED
TO
AGEN-
CIES
LIKE
SPECIALIZED
AGENCIES
OF
5NITED
.ATION
/RGANIZATION

15. #ONSULATE
OR
%MBASSY
OF
FOREIGN
COUNTRIES

16. ETC

17. OR
ANY
OTHER
PERSON
OR
CLASS
OF
PERSONS

18. AS
MAY
BE
NOTIlED
BY
THE
#OMMISSIONER
Question 61: What would be the time limit for submission of
application for registration?
Answer:!N
APPLICATION
FOR
REGISTRATION
HAS
TO
BE
SUBMITTED
WITHIN
THIRTY
DAYS
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
TO
REGISTRATION
42
2%')342!4)/.
).
'34

19. Question 62: Is there any different time limit for submission
of application for registration for Casual Taxable Person and
Non-resident Taxable Person?
Answer : 9ES

20. A
PERSON
WHO
IS
A
NON
RESIDENT
TAXABLE
PERSON
OR
CASUAL
TAXABLE
PERSON
SHALL
APPLY
FOR
REGISTRATION
AT
LEAST
lVE
DAYS
PRIOR
TO
THE
DATE
OF
COMMENCEMENT
OF
BUSINESS
Question 63: What would be the consequences of submis-
sion of application of registration beyond the period of thirty
days from the date on which the person becomes liable for
registration or otherwise?
Answer : (E
WILL
NOT
BE
ALLOWED
BENElT
OF
)NPUT
4AX
#REDIT
IN
RESPECT
OF
INPUTS
HELD
IN
STOCK
AND
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK
AS
ON
THE
DATE
WHEN
HE
BECAME
LIABLE
FOR
REGISTRATION
4HE
!CT
ONLY
PROVIDES
FOR
THE
ALLOWABILITY
OF
)NPUT
4AX
#REDIT
IN
RESPECT
OF
INPUTS
HELD
IN
STOCK
AND
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK

21. FOR
PERSON
APPLYING
FOR
REGISTRATION
WITHIN
THIRTY
DAYS
FROM
THE
DATE
ON
WHICH
HE
BECOMES
LIABLE
FOR
REGISTRATION
OR
PERSON
APPLYING
FOR
VOLUNTARY
REGISTRATION
Question 64: Whether any approval/rejection of registration
under one Act say CGST Act shall be deemed to be approval/
rejection of registration under other Acts say SGST Act?
Answer : 9ES

22. ANY
APPROVALREJECTION
OF
REGISTRATION
UNDER
ONE
!CT
SAY
#'34
!CT
SHALL
BE
DEEMED
TO
BE
APPROVALREJECTION
UNDER
OTHER
!CTS
SAY
3'34
!CT
AND
vice versa
Question65:WhatwouldbetheformatofGoodsandServices
,GHQWL¿FDWLRQ1XPEHUWREHDVVLJQHGWRDUHJLVWHUHGSHUVRQ
Answer:'OODS
AND
3ERVICES
4AX
)DENTIlCATION
.UMBER
WOULD
BE
OF
#HARACTERS
AND
SUCH
CHARACTERS
WOULD
BE
ASSIGNED
IN
FOLLOWING
FORMAT
a
4WO
CHARACTERS
FOR
THE
3TATE
#ODE
b
4EN
CHARACTERS
FOR
THE
0!.
OR
THE
4AX
$EDUCTION
AND
#OLLECTION
!CCOUNT
.UMBER
c
4WO
CHARACTERS
FOR
THE
ENTITY
#ODE
AND
d
/NE
CHECKSUM
CHARACTER
2%')342!4)/.
).
'34
43

23. Question 66 : What would be the effective date of registration
for a person applying for new registration?
Answer : 4HE
ANSWER
TO
THE
ABOVE
QUESTION
CAN
BE
DIVIDED
INTO
TWO
SEPARATE
CATEGORIES
a
!PPLICATION
FOR
REGISTRATION
HAS
BEEN
SUBMITTED
WITHIN
THIRTY
DAYS
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
FOR
REGISTRATION
4HE
REGISTRATION
SHALL
BE
EFFECTIVE
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
FOR
REGISTRATION
b
!PPLICATION
FOR
REGISTRATION
HAS
BEEN
SUBMITTED
AFTER
THIRTY
DAYS
FROM
THE
DATE
ON
WHICH
THE
PERSON
BECOMES
LIABLE
FOR
REGISTRATION
7HERE
AN
APPLICATION
FOR
REGISTRATION
HAS
BEEN
SUBMITTED
BY
THE
APPLICANT
AFTER
THIRTY
DAYS
FROM
THE
DATE
OF
BEING
LIABLE
TO
REGISTRATION

24. THE
EFFECTIVE
DATE
OF
REGISTRATION
SHALL
BE
THE
DATE
OF
GRANT
OF
REGISTRATION
Question 67: What is the time limit after expiry of which a
person who has applied for registration shall be deemed to
have been granted registration?
Answer : !S
PER
THE
PROVISIONS
OF
2ULE
OF
#'34
2ULES

25. IT
HAS
BEEN
PROVIDED
THAT
APPLICATION
FOR
REGISTRATION
MADE
BY
THE
TAXABLE
PERSON
SHALL
BE
EXAMINED
AND
IF
THE
SAME
IS
FOUND
TO
BE
IN
ORDER

26. REG-
ISTRATION
HAS
TO
BE
GRANTED
TO
THE
APPLICANT
WITHIN
A
PERIOD
OF
seven
WORKING
DAYS
FROM
THE
DATE
OF
SUBMISSION
OF
THE
APPLICATION
(OWEVER
PROVISO
TO
SUB
RULE
OF
2ULE
OF
#'34
2ULES
PROVIDE
THAT
REGISTRATION
IS
REQUIRED
TO
BE
GRANTED
WITHIN
A
PERIOD
OF
THIRTY
DAYS
AFTER
PHYSICAL
VERIFICATION
OF
THE
PLACE
OF
BUSINESS
IN
THE
PRESENCE
OF
THE
SAID
PERSON

27. IN
THE
MANNER
PROVIDED
UNDER
RULE
AND
VERIFICATION
OF
SUCH
DOCUMENTS
AS
THE
PROPER
OFFICER
MAY
DEEM
FIT
WHEREINˆ
a
A
PERSON

28. OTHER
THAN
A
PERSON
NOTIlED
UNDER
SUB
SECTION
$
OF
SECTION

29. FAILS
TO
UNDERGO
AUTHENTICATION
OF
!ADHAAR
NUMBER
AS
SPECIlED
IN
SUB
RULE
!
OF
RULE
OR
DOES
NOT
OPT
FOR
AUTHENTICATION
OF
!ADHAAR
NUMBER
OR
b
THE
PROPER
OFlCER

30. WITH
THE
APPROVAL
OF
AN
OFlCER
AUTHORISED
BY
THE
#OMMISSIONER
NOT
BELOW
THE
RANK
OF
!SSISTANT
#OMMISSIONER

31. DEEMS
IT
lT
TO
CARRY
OUT
PHYSICAL
VERIlCATION
OF
PLACES
OF
BUSINESS
4HE
APPLICATION
FOR
GRANT
OF
REGISTRATION
SHALL
BE
DEEMED
TO
HAVE
BEEN
APPROVED
IF
THE
PROPER
OFFICER
FAILS
TO
TAKE
ANY
ACTIONˆ
44
2%')342!4)/.
).
'34

32. a
WITHIN
A
PERIOD
OF
SEVEN
WORKING
DAYS
FROM
THE
DATE
OF
SUBMISSION
OF
THE
APPLICATION
IN
CASES
WHERE
THE
PERSON
IS
NOT
COVERED
UNDER
PROVISO
TO
SUB
RULE
OR
b
WITHIN
A
PERIOD
OF
THIRTY
DAYS
FROM
THE
DATE
OF
SUBMISSION
OF
THE
APPLICATION
IN
CASES
WHERE
A
PERSON
IS
COVERED
UNDER
PROVISO
TO
SUB
RULE
OR
c
WITHIN
A
PERIOD
OF
SEVEN
WORKING
DAYS
FROM
THE
DATE
OF
THE
RECEIPT
OF
THE
CLARIFICATION

33. INFORMATION
OR
DOCUMENTS
FURNISHED
BY
THE
APPLICANT
UNDER
SUB
RULE
Question 68: What would be the relevant document to be
submitted by a person liable to be registered under the Act
on being a person liable to deduct tax under section 51 of
the CGST Act?
Answer : !
PERSON

34. WHO
IS
REQUIRED
TO
OBTAIN
REGISTRATION
UNDER
#'34
!CT
AND
IS
REQUIRED
TO
DEDUCT
TAX
UNDER
SECTION
OF
THE
#'34
!CT

35. MAY
PROVIDE
Tax Deduction and Collection Account Number
IN
LIEU
OF
Permanent Account Number ISSUED
UNDER
)NCOME
TAX
!CT

36. IN
ORDER
TO
BE
ELIGIBLE
FOR
GRANT
OF
REGISTRATION
Question 69: What would be the relevant document to be
submitted by a person liable to be registered under the Act
being a Non-Resident Taxable Person?
Answer : !
PERSON

37. WHO
IS
REQUIRED
TO
OBTAIN
REGISTRATION
UNDER
#'34
!CT

38. AS
A
.ON
2ESIDENT
TAXABLE
PERSON
WOULD
BE
REQUIRED
TO
SUBMIT
A
COPY
OF
VALID
PASSPORT
ALONG
WITH
THE
APPLICATION
FOR
REGISTRATION
AND
THE
APPLICATION
FOR
REGISTRATION
MADE
BY
A
NON
RESIDENT
TAXABLE
PER-
SON
SHALL
BE
SIGNED
BY
HIS
AUTHORIZED
SIGNATORY
WHO
SHALL
BE
A
PERSON
RESIDENT
IN
)NDIA
HAVING
A
VALID
0!.
Question 70: What is the time period for validity of regis-
tration granted to Non-Resident taxable person or casual
taxable person?
Answer : #ASUAL
4AXABLE
0ERSON
AND
.ON
2ESIDENT
4AXABLE
PERSON
WILL
HAVE
REGISTRATION
VALID
FOR
A
PERIOD
SPECIlED
IN
THE
APPLICATION
FOR
REGISTRATION
OR
FOR
A
MAXIMUM
PERIOD
OF
NINETY
DAYS
EFFECTIVE
FROM
THE
DATE
OF
REGISTRATION
WHICHEVER
IS
EARLIER
4HIS
PERIOD
CAN
BE
FURTHER
EXTENDED
FOR
A
PERIOD
NOT
EXCEEDING
NINETY
DAYS
ON
THE
APPLICATION
OF
THE
TAXABLE
PERSON
)N
NO
CASE
PERIOD
OF
REGISTRATION
SHOULD
EXCEED
DAYS
2%')342!4)/.
).
'34
45

39. Question71:AspertheprovisionsofSection27ofCGSTAct,
2017: Maximum time period for which registration granted
to a casual taxable person is valid for 180 days. Supposedly,
a casual taxable person takes a registration in a state for
participating in an exhibition and exhibition extends beyond
a period of 180 days. Whether he can extend the validity of
registration beyond 180 days.
Answer : #%#
#IRCULAR
.O

40. DATED
TH
/CTOBER
HAS
CLARIFIED
IN
CASE
OF
LONG
RUNNING
EXHIBITIONS
FOR
A
PERIOD
MORE
THAN
DAYS

41. THE
TAXABLE
PERSON
CANNOT
BE
TREATED
AS
A
#40
AND
THUS
SUCH
PERSON
WOULD
BE
REQUIRED
TO
OBTAIN
REGISTRATION
AS
A
NORMAL
TAXABLE
PERSON
Question 72: If a person participating in an exhibition applies
for normal registration, what would be the proof of address
he would be required to upload with registration application.
Answer : #%#
#IRCULAR
.O

42. DATED
TH
/CTOBER
HAS
CLARIFIED
THAT
WHILE
APPLYING
FOR
NORMAL
REGISTRATION

43. SAID
PERSON
SHOULD
UPLOAD
A
COPY
OF
THE
ALLOTMENT
LETTER
GRANTING
HIM
PERMISSION
TO
USE
THE
PREMISES
FOR
THE
EXHIBITION
AND
ALLOTMENT
LETTERCONSENT
LETTER
SHALL
BE
TREATED
AS
THE
PROPER
DOCUMENT
AS
A
PROOF
FOR
HIS
PLACE
OF
BUSINESS
Question 73: If a person has multiple business places in a
State. Whether he can register them separately?
Answer : Vide #'34
!MENDMENT
!CT

44. EFFECTIVE
FROM
ST
EB-
RUARY
A
PERSON
HAVING
MULTIPLE
PLACES
OF
BUSINESS
IN
A
3TATE
OR
5NION
4ERRITORY
COULD
BE
GRANTED
SEPARATE
REGISTRATION
FOR
EACH
SUCH
PLACE
OF
BUSINESS
0REVIOUSLY
A
PERSON
HAD
TO
SATISFY
THE
CONDI-
TION
OF
TWO
BUSINESSES
BEING
BUSINESS
VERTICALS
BEFORE
BEING
GRANTED
SEPARATE
REGISTRATION
BUT
NOW
NO
SUCH
CONDITION
WOULD
BE
REQUIRED
TO
BE
FULFILLED
BY
THE
APPLICANT
AND
HE
MAY
BE
GRANTED
TWO
SEPARATE
REGISTRATIONS
IN
RESPECT
OF
MULTIPLE
PLACES
OF
BUSINESS
$EFINITION
OF
BUSINESS
VERTICAL
AS
CONTAINED
UNDER
CLAUSE
18
OF
SECTION
OF
#'34
!CT

45. HAS
BEEN
OMITTED
BY
#'34
!MENDMENT
!CT

46. EFFECTIVE
FROM
ST
EBRUARY
46
2%')342!4)/.
).
'34

47. Question 74: Whether furnishing details Bank Account is
Mandatory for a registered person?
Answer: 9ES

48. VIDE
INSERTION
OF
2ULE
!
OF
#'34
2ULES

49. IT
HAS
BEEN
MADE
MANDATORY
THAT
AFTER
CERTIlCATE
OF
REGISTRATION
IN
/2-
'34
2%'
HAS
BEEN
MADE
AVAILABLE
AND
'34).
HAS
BEEN
ASSIGNED
TO
THE
TAXPAYER

50. HE
HAS
TO
FURNISH
INFORMATION
WITH
RESPECT
TO
DETAILS
OF
BANK
ACCOUNT

51. OR
ANY
OTHER
INFORMATION

52. AS
MAY
BE
REQUIRED
ON
THE
COMMON
PORTAL
IN
ORDER
TO
COMPLY
WITH
ANY
OTHER
PROVISION
4HIS
INFORMATION
IS
NOT
REQUIRED
TO
BE
SUBMITTED
BY
THOSE
REGISTERED
PERSONS
WHO
HAVE
BEEN
GRANTED
REGISTRATION
UNDER
RULE
OR

53. AS
THE
CASE
MAY
BE
RULE
OF
#'34
2ULES

54. 2EGISTERED
PERSON
SHALL
SUBMIT
THE
DETAILS
AS
SOON
AS
MAY
BE

55. BUT
NOT
LATER
THAN
FORTY
lVE
DAYS
FROM
THE
DATE
OF
GRANT
OF
REGISTRATION
OR
THE
DATE
ON
WHICH
THE
RETURN
REQUIRED
UNDER
SECTION
IS
DUE
TO
BE
FURNISHED

56. WHICHEVER
IS
EARLIER
URTHER

57. 2ULE
HAS
ALSO
BEEN
AMENDED
TO
PROVIDE
THAT
IN
CASE
ABOVE
INFORMATION
ARE
NOT
SUBMITTED
BY
THE
REGISTERED
PERSONS
AS
REQUIRED
ABOVE

58. REGISTRATION
GRANTED
TO
THE
REGISTERED
PERSON
SHALL
BE
LIABLE
TO
BE
CANCELLED
PART B
AMENDMENT TO PARTICULARS
OF REGISTRATION CERTIFICATE
Question 75: What is time limit within which every registered
person is required to inform about any changes in the infor-
mation furnished at the time of registration or subsequently?
Answer : %VERY
REGISTERED
PERSON
IS
REQUIRED
TO
INFORM
ABOUT
ANY
CHANGES
IN
THE
INFORMATION
FURNISHED
AT
THE
TIME
OF
REGISTRATION
OR
SUBSEQUENTLY

59. WITHIN
lFTEEN
DAYS
OF
SUCH
CHANGE
Question 76: Which change to the information furnished at
the time of registration or subsequently would have to be
DSSURYHGEWKHSURSHURI¿FHU
Answer : OLLOWING
CHANGES
IN
THE
INFORMATION
FURNISHED
AT
THE
TIME
OF
REGISTRATION
OR
SUBSEQUENTLY
WOULD
HAVE
TO
BE
APPROVED
BY
THE
PROPER
OFlCER
i
,EGAL
NAME
OF
BUSINESS
2%')342!4)/.
).
'34
47

60. ii
!DDRESS
OF
THE
PRINCIPAL
PLACE
OF
BUSINESS
OR
ANY
ADDITIONAL
PLACE
OF
BUSINESS
OR
iii
!DDITION

61. DELETION
OR
RETIREMENT
OF
PARTNERS
OR
DIRECTORS

62. +ARTA

63. -ANAGING
#OMMITTEE

64. OARD
OF
4RUSTEES

65. #HIEF
%XECUTIVE
/FlCER
OR
EQUIVALENT

66. RESPONSIBLE
FOR
DAY
TO
DAY
AFFAIRS
OF
THE
BUSINESS
Question 77: Whether changes other than the ones men-
tioned above would be approved suo motu without the
DSSURYDORIWKHSURSHURI¿FHU
Answer : 9ES

67. IF
THE
CHANGE
RELATES
TO
ANY
PARTICULARS
OTHER
THAN
THOSE
SPECIlED
ABOVE
IN
Question 76

68. THEN

69. CERTIlCATE
OF
REGISTRATION
SHALL
STAND
AMENDED
UPON
SUBMISSION
OF
THE
APPLICATION
(OWEVER

70. IF
THERE
IS
ANY
CHANGE
IN
THE
MOBILE
NUMBER
OR
E
MAIL
ADDRESS
OF
THE
AUTHORISED
SIGNATORY
SUBMITTED

71. AS
AMENDED
FROM
TIME
TO
TIME

72. IT
SHALL
BE
CARRIED
OUT
ONLY
AFTER
ONLINE
VERIlCATION
THROUGH
THE
#OMMON
0ORTAL
Question 78: A person has multiple registrations in same
State/Union Territory or in Multiple States/Union Territory
on same Permanent Account Number. Which amendments
FDUULHGRXWLQRQHUHJLVWUDWLRQFHUWL¿FDWHZRXOGEHDSSOLFD-
EOHIRUDOOUHJLVWUDWLRQFHUWL¿FDWHV
Answer : 4HE
CHANGE
RELATING
TO
i
LEGAL
NAME
OF
BUSINESS
ii
ADDITION

73. DELETION
OR
RETIREMENT
OF
PARTNERS
OR
DIRECTORS

74. +ARTA

75. -ANAGING
#OMMITTEE

76. OARD
OF
4RUSTEES

77. #HIEF
%XECUTIVE
/FlCER
OR
EQUIVALENT

78. RESPONSIBLE
FOR
THE
DAY
TO
DAY
AFFAIRS
OF
THE
BUSINESS

79. IN
ANY
3TATE
OR
5NION
TERRITORY
SHALL
BE
APPLICABLE
FOR
ALL
REGISTRATIONS
OF
THE
REGISTERED
PERSON
OBTAINED
UNDER
THE
PROVISIONS
OF
THIS
#HAPTER
ON
THE
SAME
0ERMANENT
!CCOUNT
.UMBER
Question 79: Whether a person would require a new registra-
tion wherein due to change in constitution of business, Per-
manent Account Number of registered person is changed?
Answer :
7HERE
A
CHANGE
IN
THE
CONSTITUTION
OF
ANY
BUSINESS
RESULTS
IN
THE
CHANGE
OF
THE
0ERMANENT
!CCOUNT
.UMBER
OF
A
REGISTERED
PERSON

80. THE
SAID
PERSON
SHALL
APPLY
FOR
FRESH
REGISTRATION
48
2%')342!4)/.
).
'34

81. Question 80: What is the time period, after the expiry of which
amendment requested by the taxable person are deemed to
be approved suo motu.
Answer :
)F
THE
PROPER
OFFICER
FAILS
TO
TAKE
ACTION

82. ˆ
a
WITHIN
A
PERIOD
OF
lFTEEN
WORKING
DAYS
FROM
THE
DATE
OF
SUBMISSION
OF
THE
APPLICATION

83. OR
b
WITHIN
A
PERIOD
OF
SEVEN
WORKING
DAYS
FROM
THE
DATE
OF
THE
RECEIPT
OF
THE
REPLY
TO
THE
NOTICE
TO
SHOW
CAUSE

84. THE
CERTIFICATE
OF
REGISTRATION
SHALL
STAND
AMENDED
TO
THE
EXTENT
AP-
PLIED
FOR
AND
THE
AMENDED
CERTIFICATE
SHALL
BE
MADE
AVAILABLE
TO
THE
REGISTERED
PERSON
ON
THE
COMMON
PORTAL
PART C
CANCELLATION OF REGISTRATION
Question 81: What is the time period within which an appli-
cation for cancellation for registration has to be submitted?
Answer : !S
PER
PROVISION
OF
2ULE
OF
#'34
2ULES

85. A
PERSON
HAS
TO
APPLY
FOR
CANCELLATION
OF
REGISTRATION
WITHIN
THIRTY
DAYS
OF
THE
OCCURRENCE
OF
EVENT
WARRANTING
CANCELLATION
AND
WITHIN
THIRTY
DAYS
FROM
THE
SUBMISSION
OF
APPLICATION
FOR
CANCELLATION
OF
REGISTRATION

86. APPROPRIATE
ACTION
HAS
TO
BE
TAKEN
BY
THE
PROPER
OFFICER
Vide
#'34
!MENDMENT
!CT

87. EFFECTIVE
FROM
ST
EBRUARY
ONCE
AN
APPLICATION
FOR
CANCELLATION
OF
REGISTRATION
HAS
BEEN
SUBMIT-
TED

88. DURING
PENDENCY
OF
PROCEEDINGS
RELATING
TO
CANCELLATION
OF
REGIS-
TRATION
FILED
BY
REGISTERED
PERSON

89. REGISTRATION
MAY
BE
SUSPENDED
FOR
SUCH
PERIOD
AND
IN
SUCH
MANNER
AS
MAY
BE
PRESCRIBED
URTHER
SUCH
REGISTRATION
MAY
BE
SUSPENDED
BY
THE
PROPER
OFFICER
DURING
PENDENCY
OF
PROCEEDINGS
RELATING
TO
CANCELLATION
OF
REGISTRATION

90. FOR
SUCH
PERIOD
AND
IN
SUCH
MANNER
AS
MAY
BE
PRESCRIBED
4HIS
AMENDMENT
WOULD
PROVIDE
RELIEF
TO
THE
PERSONS
WHO
HAVE
FILED
APPLICATION
FOR
CANCELLATION
BUT
THE
APPLICATION
IS
YET
TO
BE
APPROVED
BY
THE
OFFICER
Question 82: What would be the consequences, if an appli-
FDWLRQIRUFDQFHOODWLRQRIUHJLVWUDWLRQLV¿OHGDIWHUWKHH[SLU
of 30 days deadline?
Answer : #%#
HAS
VIDE
#IRCULAR
.O
'34
DATED
TH
/CTOBER
CLARIFIED
THAT
Rule 20 of CGST Rules provides that tax-
payer applying for cancellation of registration shall submit the appli-
2%')342!4)/.
).
'34
49

91. cation in FORM GST REG-16 on the common portal within a period
of 30 days of the occurrence of the event warranting the cancellation.
It might be difficult in some cases to exactly identify or pinpoint the
day on which such an event occurs. For instance, a business may be
transferred/disposed over a period of time in a piece meal fashion.
In such cases, the 30-day deadline may be liberally interpreted and
the taxpayers application for cancellation of registration may not be
rejected because of the possible violation of the deadline.
4HEREFORE

92. IT
HAS
BEEN
ADVISED
THAT
THE
DAYS
DEADLINE
MAY
BE
LIB-
ERALLY
INTERPRETED
Question 83: What are the particulars and conditions to be
VDWLV¿HGEDUHJLVWHUHGSHUVRQZKLOH¿OLQJDQDSSOLFDWLRQ
for cancellation of registration under the Act?
Answer : 4HE
REGISTERED
PERSON
HAS
TO
SUBMIT
AN
APPLICATION
ELEC-
TRONICALLY
FOR
CANCELLATION
OF
REGISTRATION
CONTAINING
FOLLOWING
DETAILS
a
)NPUTS
HELD
IN
STOCK
OR
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK
AND
CAPITAL
GOODS
ON
THE
DATE
FROM
WHICH
CANCELLATION
OF
REGISTRATION
IS
SOUGHT
b
4AX
DUE
TO
BE
PAID
ON
)NPUTS
HELD
IN
STOCK
OR
INPUTS
CONTAINED
IN
SEMI
lNISHED
OR
lNISHED
GOODS
HELD
IN
STOCK
AND
ON
CAPITAL
GOODS
c
$ETAILS
OF
THE
PAYMENT

93. IF
ANY

94. MADE
AGAINST
SUCH
LIABILITY
d
2ELEVANT
DOCUMENTS
IN
SUPPORT
OF
THE
APPLICATION
FOR
CANCELLATION
OF
REGISTRATION
Question 84: In case of death of the registered person, who
FDQ¿OHDSSOLFDWLRQIRUFDQFHOODWLRQRIUHJLVWUDWLRQ
Answer : ,EGAL
HEIR
OF
THE
REGISTERED
PERSON
CAN
lLE
AN
APPLICATION
FOR
CANCELLATION
OF
REGISTRATION
4XHVWLRQ:KDWDUHWKHVLWXDWLRQVZKHUHLQSURSHURI¿FHU
FDQFDQFHOWKHUHJLVWUDWLRQRQDQDSSOLFDWLRQ¿OHGEUHJLVWHUHG
person?
Answer : 2EGISTRATION
MAY
BE
CANCELLED
BY
PROPER
OFlCER
ON
AN
APPLI-
CATION
lLED
BY
THE
REGISTERED
PERSON
IN
FOLLOWING
SCENARIOS
a
THE
BUSINESS
HAS
BEEN
DISCONTINUED

95. TRANSFERRED
FULLY
FOR
ANY
REASON
INCLUDING
DEATH
OF
THE
PROPRIETOR

96. AMALGAMATED
WITH
OTHER
LEGAL
ENTITY

97. DEMERGED
OR
OTHERWISE
DISPOSED
OF
OR
b
THERE
IS
ANY
CHANGE
IN
THE
CONSTITUTION
OF
THE
BUSINESS
OR
50
2%')342!4)/.
).
'34

98. Rs. 895 | USD 43
AUTHOR : ARPIT HALDIA
PUBLISHER : TAXMANN
DATE OF PUBLICATION : JULY 2021
EDITION : 10TH EDITION
ISBN NO : 9789390585892
NO. OF PAGES : 404
BINDING TYPE : PAPERBACK
ORDER NOW
GST
Made Easy
Description
GST Made Easy provides an Updated, Comprehensive Simplified Analysis
of each provision of the GST Law. The objective behind this book is that the
understanding of GST should be as easy as ABC. This book provides answers to
all your practical queries on GST.
The Present Publication is the 10th Edition, authored by CA (Dr.) Arpit Haldia
updated till 15th June 2021, with the following noteworthy features:
u [Focus on Analysis of Substantive Provisions of the GST Law] such as supply,
time of supply, place of supply, value of supply, input tax credit, etc.
u [Guidance on all Procedural Provisions] relating to registration, composition
scheme, returns, liability to pay tax, etc.
u [Coverage of Provisions of the GST Law] such as assessment, demand
recovery, refunds, e-way bill, job work, etc.