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DSC stands for Digital Signature Certificate. Digital Signature Certificates (DSC) can be used to sign documents digitally. In India, DSC are issued by authorized certifying authorities. You can obtain a DSC from one of the authorized DSC-issuing certifying authorities, post which DSC Registration needs to be done at the portal. Note that the GST portal accepts only PAN based Class II and III DSC.
 

DSC (Digital Signature Certificate), Electronic Signature (E-Sign) and Electronic Verification Code (EVC) are the three methods of user authentication in the GST portal. Before proceeding, one should be clear about the difference between EVC and e-signature, difference between DSC and EVC, as well difference between DSC and e-signature.
 

DSC, E-sign and EVC difference

Every person registered under GST has a login to the GST portal, wherein, they can perform all compliance activities including filing of returns, payment of tax, etc. An important feature given in the GST portal is the facility to make amendments in GST registration details. There can be many scenarios where a business needs to edit its registration details.
 

We have learnt about the persons who have to mandatorily register under GST in one of our previous blog. These persons have to register, irrespective of their turnover. Hence, even if their turnover is less than the threshold limit of Rs. 10 Lakhs (for special category states) and Rs. 20 Lakhs (for rest of India), these persons have to register under GST. However, certain persons need not mandatorily register under GST, though they fall in the category of persons who have to mandatorily register.

A person registered as a composition tax payer has to become a regular tax payer when his/her turnover crosses Rs. 50 Lakhs (in Special Category States except Uttarakhand) and Rs. 75 Lakhs (in rest of India). There can also be a scenario where a composition tax payer chooses to become a regular dealer voluntarily, though his/her turnover does not cross the threshold limit. In this blog, let us understand the process to be followed by a person to withdraw from the composition scheme and become a regular tax payer.
 

In our earlier blogs on registration under GST, we have learnt that persons whose turnover exceeds Rs. 10 Lakhs (in special category States) and Rs. 20 Lakhs (in rest of India) have to register under GST. However, certain persons are not liable to register under GST, irrespective of their turnover. This means that even if their turnover crosses Rs. 10 Lakhs/20 Lakhs, as applicable, these persons do not have to register under GST. In this blog, let us learn about these persons who are not required to register under GST.
 

We know that registration under GST is perpetual and does not require any renewal. However, there are scenarios when a person’s registration can be cancelled by an assessing officer. Let us understand the scenarios of GST registration cancellation.
 

Scenarios of GST registration cancellation by an officer

The business has been discontinued or transferred fully, or amalgamated with another entity, demerged or disposed of

There is a change in the constitution of the business

A registered person has failed to comply with the GST provisions

As part of migration from the previous tax regime to GST, all taxpayers registered in the previous tax regime were auto-migrated to GST. This was irrespective of whether the taxpayers are liable to register under GST or not. Taxpayers who were auto-migrated and given a provisional GST registration but who are not liable to register under GST can now cancel their provisional GST registration. In this blog, let us understand how to cancel provisional registration under GST.
 
There can be two categories of persons wanting to cancel their provisional GST registration:

This post has been updated on 25th October, 2016 to incorporate latest changes.
Convergence is the key to GST; convergence between states and central taxes.
Consider what happens today. A manufacturer who is compliant under Central Excise, Service Tax, and VAT has to file returns as specified by each of the states.  The manufacturer has to deal with returns, annexures, and registers for Excise, Service tax and VAT with monthly, quarterly, half-yearly and yearly periodicity.

Every registered taxable person has to furnish outward supply details in Form GSTR-1 (GST Returns-1) by the 10th of the subsequent month. On the 11th, the visibility of inward supplies is made available to the recipient in the auto-populated GSTR-2A.