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How To Change Type of Registration in GST Portal

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How To Change Type of Registration in GST

If you made a mistake when you applied for GST registration, or your company has changed over time, you may need to go back and make adjustments to your registration information.

# What are the Types of GST Registration

1. Normal Taxpayer 

Almost all Indian companies fit underneath this classification. To be a regular taxpayer, you do not need to put down any money. Taxpayers who fall into this group are also exempt from the application of an expiration date.

  • To register, you must have a minimum annual income of Rs 20 lacs (for special category states) or Rs 40 lacs (for normal category states).
  • It is necessary to submit both the GSTR 3B and the GSTR 1 forms at this time.
  • Input tax credit for GST is available to all taxpayers, regardless of status.
  • When you buy something or have something done, you get something back.
  • Other than the restaurant business, the taxpayers are linked to the Service industry.
  • Those who have enrolled for the regular plan are required to submit monthly returns.
  • A registered individual whose total annual revenue does not exceed 75 Lacs

2. Casual Taxable Person

Persons with no permanent establishment who provide goods and/or services from time to time must be treated as casual taxable persons. In this case, someone who has a place of business in Delhi who performs taxable consulting services in Guwahati, where he does not own a physical location, would be deemed a casual taxable person in Guwahati.

3. Non-Resident Taxable Person 

Whenever a non-resident makes periodic deliveries of goods or services in a GST-applicable region, although he does not have a permanent establishment in India, the non-resident is subject to GST. He’ll be classified as a non-resident taxable person under GST. This is similar to the above scenario, except that the non-resident does not have a physical presence in the country.

4. Composition Taxpayer 

Taxpayers may take advantage of the Composition Scheme, which is a straightforward tax policy under the GST regime. Small taxpayers don’t have to deal with the hassle of GST procedures, and instead, pay GST based on a predetermined percentage of sales. Any taxpayer with a taxable income of less than INR  1.5 crore may take advantage of this plan. 

When you register under the composition scheme, you’ll get the following benefits:

  • There is a lower level of compliance concerning returns, keeping records, and issuing invoices.
  • Limitation of taxable income. 
  • Liquidity is higher since taxes are lower. 

5. Input Service Distributor 

Some taxpayers obtain invoices for the services provided by their subsidiaries and are referred to as Input Service Distributor (ISD). By generating ISD invoices, it allocates the tax paid, known as the Input Tax Credit (ITC), to such subsidiaries in a proportionate manner. While the GSTINs of the various branches may vary, they must share the same PAN number as ISD.

ISD refers to a service made accessible to companies with a significant amount of shared expenses, and invoicing or payment is handled from a centralised location. To make credit taking easier for businesses, the system was designed to make it easier for credit under GST to flow seamlessly from one to another. 

6. Non-Resident Online Service Distributor 

All non-registered online service distributors in India who provide digital content and database access from a location outside of India to persons in India are obliged to register in GST as a provider of OIDAR Services. OIDAR refers to a group of services that are delivered via the internet and transmitted to the receiver without the user ever having to interact physically with the service provider. These services are: 

  • Distribution of digital content such as films, tv programs, or other media, such as music and gaming, among others.
  • Cloud-based services for storing e-books and other intangibles via telecommunications networks or the internet
  • Data or information distribution in the electronic form to anyone via a computer server

# How To Change Taxpayer Type In Gst Portal

When registering for GST, many taxpayers unknowingly chose the incorrect taxpayer category. As a result, you may be unable to submit the required tax returns.

1. Switch from Regular to Composition taxpayer type

Composition schemes may be selected if your current registration is Regular type and you desire them. This may be accomplished by going to Services > Registration > Composition Levy Application. Your taxpayer type will be changed from normal to Composition as a result of this procedure.

2. Switch from Composition to Regular Taxpayer Status

Your registration may be changed to regular type if it’s currently compositional, and you’d want to make the change. This may be accomplished by going to services > Registration > Withdrawal from Composition Levy Application Under core fields, certain kinds of fields cannot be modified at this time. Because of this, taxpayers must request the cancellation of their registration and then reapply for a different kind of registration, one not listed above. Ideally, you should submit all of your registration-related returns before requesting cancellation. If you do not comply, you may get a notification from the department at a later time.

# Who has the right to make changes to GST registration details?

  • Any GST portal registration change may be requested by the individuals listed below:
  • Those who are new to the GST system as well as regular taxpayers
  • Practitioners of the Goods and Services Tax
  • An accountant who specialises in GST
  • U.N. Organizations, Embassies, and any other notified parties with the UIN
  • Non-Resident tax paying citizens and residents
  • OIDAR service providers 

# GST Registration information includes both core and non-core fields. What are the differences between the two?

The GST registration form’s fields are divided into two categories:

  • Core Fields

If a field being changed is a core field, the taxpayer will be able to tell whether or not the jurisdictional tax official must approve the modification. The following are the core fields: 

  • The company name and legal name, if the PAN does not change.
  • Other than a change in the State, the primary and secondary locations of the company
  • Representatives such as investors, partners, promoters, managing Committee, or the CEO may be added or deleted.
  • Non-Core Fields:

Non-core fields, on the other hand, may be amended without a separate application. It is automatically authorised if the tax office does not approve it within a certain period.

  • Modification, removal, or addition of bank information 
  • Company details  
  • Authorised signatories
  • Goods & services descriptions 
  • Editing information that is unique to a State but does not include a change of State
  • Minor changes to current main locations and new locations
  • Modification of current stakeholders’ information, such as partners or members 

Note: Core fields need to be verified and approved by a tax official, but the permission of a tax office is not required for non-core fields.

# Is it possible to amend or modify the PAN number and the State?

Unfortunately, for a certain GST registration, the PAN number cannot be altered. If the PAN number is incorrect, or if the PAN changes because the business’s structure has changed from sole proprietorship to joint effort, then this is a problem. 

When this happens, the applicant will be left with no option but to re-register using the GST REG-01 form. The reason for this is because the GSTIN number is derived from the PAN, and GSTIN changes over time. This also applies to businesses moving their primary location from one state to another, which results in a change to the GSTIN.

In other words, you must terminate your current GST registration before applying for a new one.

# How to make changes to the core fields?

Step 1:

Log into GST Portal. Enter your username and password in the appropriate boxes, and then click the login button once you’ve completed the captcha.

Step 2:

After you have logged in, go to Services > Registration > Amendment of Registration Core Fields.   

Step 3: 

By selecting edit, you may make changes to a specific core field. The primary field tabs that show on the screen are those for business information, the main location of the business, secondary place of business, and partners details. You may now modify a specific part of the form by selecting it and then choosing a date on a calendar to make the change. 

Step 4:  

After that, you’ll need to explain why you’re making the change. Make the required changes –Details may be added, deleted, or edited. Whenever you’re requested for supporting documentation, please provide it. Save your work by clicking the Save button. 

Documents are required to be submitted for the following revised core areas:

  • Principal Place of Business – Address Proof

Note: Remember that adding or editing details at an additional place of business does not require a document.

Change in details of partners / promoters – ID proof

Step 5:

Enter the reason for amendment, date of amendment and click on ‘Save & Continue’ button.

Step 6:

Using DSC, e-Signature, or EVC, verify that you are an authorised signatory. The system generates an Application Reference Number (ARN). The signatory’s registered email ID and cell phone number get an acknowledgement within 15 minutes. 

Afterwards, the tax officer will deal with your application for an adjustment to the main field. If he agrees, an approval order in form REG-15 will be produced, and the revised registration certificate will be available for download from the GST site.

# How to make changes to non-core fields?

Step 1:

Log in to the GST portal and click on the Services > Registration > Amendment of Registration Non-Core Fields option.

Step 2: 

To make a change to a non-core field, choose one of the four tabs. 

Step 3:

Make the required changes. You may add, remove, or modify information. Supporting papers should be uploaded wherever they are requested. To continue, click the ‘Save & Continue’ icon on your system’s toolbar.

The notification “Successfully submitted application” displays. Please expect an acknowledgement by email and text message within the next 15 minutes. A text message and an email will be sent to the primary authorised signatory notifying them of the ARN and the successful submission of the Form.

Step 4:

Complete verification through authorized signatory using DSC, e-Signature or Electronic Verification Code(EVC).

Frequently asked questions’ (faqs)

# What should I do to change the type of GST registration from ISD to voluntary?

ISD to Voluntary change is not permitted. The current ISD registration must be cancelled, and a new Voluntary registration must be requested. Every ISD (Input Service Distributor) must submit a new application for registration as an ISD, even if he has previously registered as a taxpayer under the Goods and Services Tax (GST).

# Is GST registration needed for branches if centralised billing is used?

In the case of centralised billing, whether GST registration is needed for branches relies on two factors:

  • If the branch is in the same state: No need to re-register for GST for each branch in the same state as you may just add the address to the current application.
  •  If the branch is in another state: GST registration is state-based, thus if a branch is situated in several states, a new registration is needed for each state.

# After GSTIN is granted (eCommerce operator), can we change the ‘GST Registration type’ from ‘Tax Collector’ to ‘Taxpayer’?

Such an adjustment is not feasible. To terminate your registration as a Tax Collector, you must use Form GST REG – 16 and obtain a cancellation order in Form GST REG – 08. You must also submit FORM GST REG-01, a new registration application, at the same time.

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