Deemed Registration Procedure: Detailed Steps, Forms, and Timeframe
Deemed registration occurs when a person is required to be registered under GST but fails to apply for registration themselves. In such cases, the authorities may initiate registration on their own. Here’s a comprehensive guide to the deemed registration procedure, including forms and expected timeframes:
Triggering of Deemed Registration
Circumstances Leading to Deemed Registration:
- Non-Application: If a person liable to be registered under GST does not apply for registration within the stipulated time, the authorities may initiate deemed registration.
- Specific Provisions: Deemed registration can occur if the person falls under categories like inter-state suppliers, casual taxable persons, or non-resident taxable persons, and fails to apply as required.
Issuance of Show Cause Notice
Form to be Used:
- Form GST REG-07: Show cause notice issued for non-application or non-compliance.
- Identification: The GST officer identifies the person who should be registered but has not applied.
- Issue Notice: Form GST REG-07 is issued to the person, detailing the reasons and requirement for registration.
Response to Show Cause Notice
- Form GST REG-08: Response to the show cause notice issued in Form GST REG-07.
- Provide Response: The person must respond to Form GST REG-07 using Form GST REG-08, addressing the points raised by the GST officer.
- Additional Information: If required, additional information or documents may need to be provided to support the response.
- Within 7 days of receiving Form GST REG-07.
Verification and Review
- Form GST REG-09: Verification of the response and additional information provided.
- Review Response: The GST officer reviews the response to the show cause notice and any additional documents provided.
- Verification: If necessary, the officer may conduct a verification of the details and documents.
- 7-10 days from the receipt of the response (Form GST REG-08).
Issuance of Deemed Registration
- Form GST REG-06: GST registration certificate.
- Issuance of GSTIN: Upon successful verification and review, the GST officer issues a GST Identification Number (GSTIN) and Form GST REG-06.
- Notification: The deemed registration is notified to the concerned person, and the GST registration certificate is made available.
- 7-10 days from the completion of verification and review.
Post-Deemed Registration Compliance
- Update GST Details: Ensure that GSTIN is updated on all business documents and invoices.
- Start Filing Returns: Begin filing GST returns and comply with GST regulations as required.
- Ongoing: As per GST compliance requirements.
Assignment of Unique Identity Number (UIN)
Eligibility and Application Submission
- Who Needs a UIN? Entities that are required to be granted a UIN as per subsection (9) of section 25 of the GST Act. This typically includes specialized agencies like UN bodies, consulates, and other notified entities.
- Application Form: The application must be submitted electronically using FORM GST REG-13.
- Verification: The form must be duly signed or verified through an electronic verification code (EVC).
Submission Process
- Common Portal: The application can be submitted at the common GST portal.
- Facilitation Centres: Alternatively, the application can be submitted through a Facilitation Centre notified by the Commissioner.
Role of the Proper Officer
- Review and Assignment: Upon receiving the application in FORM GST REG-13, the proper officer will review the details.
- Issuance of UIN: The proper officer will assign a Unique Identity Number (UIN) to the applicant.
- Certificate Issuance: A certificate in FORM GST REG-06 will be issued to the applicant.
- Processing Time: The entire process, from submission to the issuance of the UIN and certificate, should be completed within three working days from the date of application submission.
Separate Registration for Multiple Business Verticals
Eligibility and Conditions
- Multiple Business Verticals: The person must have more than one business vertical as defined in clause (18) of section 2 of the GST Act.
- Definition of Business Vertical: A business vertical refers to distinguishable components of a business that are engaged in supplying individual products or services or a group of related products or services.
Conditions for Separate Registration
- Condition (a): The person must have more than one business vertical.
- Condition (b): If any one of the business verticals of a taxable person is paying tax under section 9 (regular scheme), then the other business verticals cannot opt for the composition scheme under section 10.
- Condition ( c) : All separately registered business verticals must pay tax on the supply of goods or services made to another registered business vertical of the same person and must issue a tax invoice for such supplies.
Explanation for Condition (b)
- If any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10 (composition scheme), then all other business verticals of the said person will also become ineligible to pay tax under the composition scheme.
Application Process
- Application Form: The registered person eligible for separate registration must submit a separate application in FORM GST REG-01 for each business vertical.
- Verification and Grant of Registration: The provisions of rule 9 and rule 10, which relate to the verification and grant of registration, will apply to the application submitted for separate registration.
Steps for Application
Prepare FORM GST REG-01
- Gather Information: Collect all necessary details for each business vertical, including:
- Business name and address
- Nature of business activities
- PAN (Permanent Account Number) of the business
- Authorized signatory details
- Bank account information
- Proof of principal place of business (e.g., rental agreement, electricity bill)
- Documents Required: Ensure you have the required documents ready, such as:
- Identity and address proof of the authorized signatory
- Photographs of the business premises
- Business constitution documents (e.g., partnership deed, incorporation certificate)
Submit Application
- Access GST Portal: Log in to the GST portal using your credentials.
- Fill FORM GST REG-01: Enter the gathered information into the FORM GST REG-01 for each business vertical.
- Ensure accuracy and completeness to avoid delays.
- Upload Documents: Attach the necessary documents as per the requirements.
- Electronic Verification: Verify the application using an electronic verification code (EVC) or digital signature certificate (DSC).
Verification
- Rule 9 and Rule 10 Provisions: The application will be scrutinized as per the provisions of rule 9 and rule 10, which include:
- Preliminary Verification: Initial checks for completeness and correctness of the application.
- Site Visit (if required): The proper officer may conduct a site visit to verify the details provided.
- Clarifications: If any discrepancies are found, the officer may seek additional information or clarification.
Grant of Registration
- Approval: Upon successful verification, the proper officer will approve the application.
- Issuance of GSTIN: A separate GST Identification Number (GSTIN) will be issued for each business vertical.
- Certificate of Registration: A certificate of registration will be provided, confirming the separate registration for each vertical.
