Video Tutorial by CA Satbir Singh .
What will happen if person is liable to take registration but does not take GST registration under CGST Act? Procedure for registration. 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 which may be taken under this Act or under any other law for the time being in force, proceed to register such person in such manner as may be prescribed [Section 25(8) of CGST Act 2017 ] Note 1. Refer rule 16 of the CGST Rules, 2017. : Suo motu registration
When can Suo Motu registration be issued under CGST Act? Suo motu registration Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12. [Rule 16 (1)of the CGST Rules, 2017]
When can Suo Motu registration be issued under CGST Act? Suo motu registration Where a person who is liable to be registered under GST fails to obtain registration, lax ofhicials working in enforcement wings of their respective State/Central Tax Department, can initiate the process of generation and allotment of Temporary ID through the Suo Moto registration facility available to them in Back Office GST Portal. The Tax Officials in the role of Registration Enforcement can initiate the Suo Moto registration to deposit the amount collected from unregistered persons especially during enforcement proceedings.
How will the Tax Official initiate Suo Moto Registration? Tax Officials in the role of Registration Enforcement can generate a Temporary 1. Access the Tax Official’s Interface of the GST Portal and fill the complete the Suo Moto Registration of the unregistered person. ID in following two ways: details of the unregistered person. This will generate a Temporary ID and 2. Use Mobile Phone to initiate Suo Moto Registration. This method is used in case of Enforcement activities carried from outside office like check posts or borders Send SMS from the registered mobile phone number of the Tax Officials in the role of Registration Enforcement to generate the Temp ID. . And then access the Tax Official’s Interface of the GST Portal and fill the details of the unregistered person for the Temp ID that was generated. This will complete the Suo Moto Registration of the unregistered person.
What is the structure of Temporary ID? The structure of Temporary ID is 15 characters. A sample Temporary ID is 22 17 12345678 TMP, where First 2 digits indicate State Code Next 2 digits indicate YY Next 8 digits include serial number starting from 1 each financial year Last 3 digits include alphabets TMP
What is the date of applicability of Suo Motu registration under CGST Act? Suo motu registration The registration granted under sub-rule (1) shall be effective from the date of such order granting registration [Rule 16(2) of the CGST Rules, 2017 ]
Will I get any Registration Certificate for temporary registration? No. Registration Certificate is NOT generated for temporary registration. Only a Temporary ID is issued to you until you apply for registration within the specified period.
How taxpayer will be intimated of Temporary ID & Password after Suo Moto Registration? The unregistered person will be intimated of Temporary ID and Password by SMS and e-mail message, if e-mail address was provided by the unregistered person. The same can be used by the taxpayer to login to the GST Portal and they will have access to limited functionalities like payment, notices, orders, registration etc.
Where can I see the order of allotment of temporary registration? You can login to the GST Portal with Temporary ID and Password received on your email address/ SMS and Navigate to Services > User Services > View Notices and Orders to see the order of allotment of temporary registration. You can click the Download link to download the order of allotment of temporary registration.
How is the tax deposited in Suo Moto Registration? Tax can be deposited in following two ways 1. The unregistered person after receiving the Temporary ID, requests the Tax Official in the role of Registration Enforcement to collect cash and deposit Cash. In such as case: The unregistered person handovers cash to the Tax Official in the role of the Registration Enforcement. The Tax Official in the role of Registration Enforcement logs in to the Tax Official Interface of the GST Portal and completes the Suo Moto Registration The Tax Official in the role of Registration Enforcement, generates a Challan and selects the payment mode as Over The Counter (Cash, Cheque/ DD) and selects the Bank in which the State Tax Office has the Bank account The Tax Official in the role of the Registration Enforcement, collects the cash from the unregistered person. The Tax Official in the role of the Registration Enforcement, deposits the cash in the select Bank for the Challan generated. The cash collected is reflected in The Electronic Cash Ledger of the taxpayer who has been issued the Temporary ID.
How can I adjust the amount deposited against my liability? After the amount is deposited, liability register is updated and from there you can adjust your liabilities.
Where will I apply for new Registration using Temporary ID and password? Suo motu registration When applying for Registration using the New Registration Application, in the Part B of the application (GST REG 01) under Business Details section, there is an option to Indicate Existing Registrations. A taxpayer is recommended to enter the Temporary ID in this section in the Application for New Registration when the taxpayer is applying for a GSTIN / Permanent registration for the linkage to be captured in the GST Portal.
What will be the effective date of Suo Motu registration issued under CGST Act? Suo motu registration The Goods and Services Tax Identification Number assigned, pursuant to the verification under sub-rule (4), shall be effective from the date of the order granting registration under sub-rule (1) of Rule 16]. [Rule 16(5) of the CGST Rules, 2017 ]
My driver did not know my GSTIN and he was issued a Temporary ID by the Registration Enforcement Officer. What should I do now? Suo motu registration At the time of disposal, the taxpayer can provide his GSTIN and request Enforcement officer to pass an order against that GSTIN tagging the temporary ID.