Filing Form GST REG-09 is the process of applying for cancellation of GST registration by a business that is no longer liable to be registered under the Goods and Services Tax (GST) system. The form must be filed by businesses that have ceased their operations or are no longer eligible for GST registration due to certain circumstances.
To file Form GST REG-09, businesses must provide their GSTIN (GST Identification Number), the reason for cancellation, and other required details. The form can be filed online on the GST portal or through a GST practitioner.
Once the application is filed, the concerned tax authority will review the application and may request additional information before approving the cancellation. If the application is approved, the business will receive a confirmation of cancellation and will no longer be required to file GST returns or pay GST.
It is important for businesses to apply for cancellation of GST registration if they are no longer liable to pay GST, as continuing to hold a GST registration can result in compliance and financial obligations. Businesses that fail to cancel their GST registration may face penalties and fines for non-compliance.
Filing of Form GST Reg-09 and Procedure for Registration:
A non-resident taxable person may have to resort to the following modus operandi to accomplish the registration of the GST Reg 09 form: https://reg.gst.gov.in/registration/
- Before initiating the plethora of procedures, a foreign business or a foreign applicant must choose an Indian citizen and authorize them to represent them or their business in matters of GST compliance. They might seek to get a PAN for their business in India. An individual who would fall within the ambit of a non-resident taxable person would have to file for GST registration mandatorily without evading the same
- To proceed with the filing, the said individual has to file an application in form GST REG-09
- The individual who wishes to file the stated application is mandated to do so at least five days in advance of beginning his business
- Additionally, the non-resident taxable person is required to furnish a self-attested copy of his/her authenticated passport
- He/she is also required to provide a Tax Identification Number or Unique number. This is required in the scenario wherein the business entity is set up in a place outside India
- The applicant while making an application under the Form GST REG-09 has to make an advance deposit of tax mandatorily as per Section 27(2) of the Central Goods and Services Tax Act, 2017. The tax which the individual thus pays out should be equivalent to the approximate amount of GST for the time period for which the individual is to apply for GST number. It is pertinent to take note that the GST application form, the GST REG-09 should be signed duly or must be verified thoroughly through the Electronic Verification Code (EVC). There might be cases wherein a non-resident taxable person may be into supplying online information and database access or retrieval (OIDAR) services to a non-taxable online recipient. Under these circumstances, it is required that the form GST REG-10 be electronically submitted.
Who Is a Non-Resident Taxable Person as per GST Law?
In order to qualify as a non-resident taxable person, under the GST law, Section 2(77) states that a ‘non-resident taxable person’ would refer to any person who occasionally undertakes transactions that are associated with the supply of goods or services or that involves both. They might be acting as principal or agent or in any other capacity, but while doing so, they do not possess any fixed place of business or residence in India. Therefore, any person who is a foreigner in the Indian sub-continent or runs a foreign business or a foreign institution that manages and supplies goods or renders services in India would be a non-resident taxable person.
Also, the GST Act, in Section 2(78), elucidates that the non-taxable supply mentioned here would refer to the supply of goods or services or both which is not leviable to tax under this Act or under the Integrated Goods and Services Tax Act. A person who would fall under this ambit must positively fulfil the formalities for gst apply online. A non-resident taxable person has the provision to file the application electronically.
Before registering for GST, calculate the GST amount to be paid using our GST calculator.
Provisional and Final Registration for Non-Resident Taxable Person:
GST Registration is done in the following steps for a non-resident taxable person.
- Provisional Registration
- Final Registration
Provisional Registration:
Using the online provision, a non-resident taxable person can submit an application in Form GST REG-09. Once this is accomplished, the provisional registration will be assigned to the applicant.
Final Registration:
The procedure of final registration for a non-resident taxable person is exactly in the same norm as that of a resident taxpayer in India.
- The applicant has to first surrender the form GST REG-26 through online mode. Further, the applicant has to furnish all the data pertaining to his tax and GST within a time frame of 3 months from the date of filing the provisional registration.
- Once the applicant presents the required information, he is given the GST certificate in the FORM GST REG-06. If there appear to be any disparities, errors, or information that is not complete, the application for registration is cancelled by means of FORM GST REG-27.
- Thereafter the applicant is served a show-cause notice on the grounds of erroneous or incomplete information furnished during the registration. If the applicant provides an apt and fitting response for the same, it is accepted and the show cause notice is cancelled. This is done by means of issuing an order in FORM GST REG-20. Alternatively, if the response given by the applicant turns out to be not-so-satisfactory, then the provisional registration can be nullified on the whole by means of FORM GST REG-28 by the authorized officer.
- The applicant would have appointed a signatory to act on his behalf in matters pertaining to GST. The said authorized signatory should now duly sign the application for registration. It is of utmost importance, that the signatory thus authorized by the applicant who is a resident of India must possess a valid PAN.
Conclusion
In summary, filing GST Form REG-09 is the process of applying for cancellation of GST registration by businesses that are no longer liable to be registered under the GST system. It is crucial for businesses to timely apply for cancellation to avoid any penalties or compliance issues.
