This is the revised presentation on registration in Model GST Law. Revised Model GST law has been released on public domain. Provisions of registration under GST were earlier covered by section 19 of The model GST Law. In the revised law these provisions have been shifted to section 23. Schedule III of the previous law has been replaced by Schedule V of the revised Model GST Law. As per the new law there is no gap in threshold for registration and for liability to pay tax. The new threshold in revised Model GST draft Law is Rs. 20 lac. Although voluntary registration is also possible even if the turnover don’t cross the threshold limit.
The person who is supplying only the exempted goods and the agriculturist has been exempted from registration. An agriculturist is not required to take registration in respect of his agriculture supply.In case an agriculturist is also making the any other supply then he will have to take registration as per the provision of registration in revised Model GST law.
Some new provisions have been entered to match it with the new definition of Levy. Which now includes the supply of specified services by an e- commerce operator.Definition of E- commerce portal and aggregator have been simplified. E- commerce operators for those particular service are required to take registration without any threshold limit. On the other hand the person who is making that supply via e-commerce portal is not required to get registered. Also ever person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered taxable person.
Enrolment for states like Maharastra , Gujraat, Goa and other coastal states had already been started. In Delhi, UP, Punjab, Haryana and other northern states the enrolment will start from 16th December 2016.