GST registration, amendment and cancellation

What this covers

Getting registered under GST, amending a registration when the business changes, and cancelling one properly when it is no longer needed. Also the registrations people forget are separate: a second state, a separate vertical, and the distinct registrations for a person deducting tax at source or operating an e-commerce platform.

Statutory basis

Sections 22 to 25 of the Central Goods and Services Tax Act, 2017 for liability and procedure, section 29 for cancellation and section 30 for revocation of a cancellation, read with Rules 8 to 26 of the CGST Rules, 2017. Application in Form REG-01, certificate in REG-06, amendment in REG-14, cancellation in REG-16 and revocation in REG-21.

Who it applies to

Section 22 makes registration compulsory once aggregate turnover crosses the threshold — which differs for goods and services, and is lower for the special category states. Aggregate turnover is computed across all your registrations on the same permanent account number and includes exempt supplies, which is what catches people out. Section 24 requires registration regardless of turnover for certain persons, including anyone making inter-state taxable supply, a casual taxable person, a person liable under reverse charge, an e-commerce operator, and a non-resident taxable person. Registration is state-wise: supplying from a second state means a second registration, not an amendment to the first.

What we do

1. 1Establish whether registration is actually required, on aggregate turnover computed correctly across the permanent account number and including exempt supply.
2. 2Decide the right registration — regular or composition — and whether more than one state or vertical is involved.
3. 3Assemble the documentation the rules require, in the form the portal accepts, since most rejections are documentary rather than substantive.
4. 4File the application, complete authentication, and respond to any query raised by the officer within the period allowed rather than letting the application lapse.
5. 5On grant, check the certificate for the correct place of business, the correct principal and additional places, and the correct date of liability — errors here cause trouble later.
6. 6Where the business changes, file the amendment promptly; where it closes, file final returns and apply for cancellation rather than simply stopping filing.

What you receive

Liability opinion

A written view on whether and where registration is required, and from what date.

Registration

The certificate in Form REG-06, with the particulars checked.

Portal handover

Credentials, the return calendar that now applies, and what each return covers.

Amendment or closure

Where relevant, the amendment filed or the cancellation completed with final returns.

Documents and information required

Permanent account number of the business and of the proprietor, partners or directors · proof of constitution — partnership deed, certificate of incorporation, or LLP agreement · proof of principal and additional places of business · bank account proof in the name of the business · authorisation for the signatory · photographs of the proprietor, partners or directors · Aadhaar for authentication.

Key dates

The application is to be made within thirty days of becoming liable; a casual or non-resident taxable person applies at least five days before commencing business. Registration granted late does not relieve liability for the period from which it arose, so the date liability arose is the date that matters, not the date of the certificate. On cancellation, the final return has its own due date and the obligation to file survives the cancellation.