After the implementation of GST, you would have come across the term UIN being mentioned along with GSTIN. In Form GSTR-1 also, you would have noticed that details of supplies to UIN holders needs to be provided.  In this blog, let us understand what is UIN and to whom it is applicable.

UIN (Unique Identity Number)
UIN stands for Unique Identity Number. It is the registration number given to certain specified persons, instead of GSTIN. These persons are:

In our previous blogs, we have learnt about – how to change details in GST registration, the difference between core and non-core fields of GST registration and how to amend the core fields of GST registration. In this blog, let us learn how to go about non-core field amendment in GST registration. Non-core fields of GST registration are the fields that do not require approval from an assessing officer and will be auto-updated. For example: Change of address of the business’s promoter/partner, changing the details of the linked bank account, etc.
 

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:

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.

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.

This blog post is updated with the GST Council’s decision to extend the return due dates
The 17th GST Council meeting held on 18th June, 2017, provided a much needed relief to the businesses across the nation. Listening to the concerns raised by the various trade and industrial bodies, and to ensure the smooth roll out of GST, the council decided to extend the timeline for invoice-wise return filing in Form GSTR-1 and Form GSTR-2 for the first six months (Revised). 

This guide is written for GST Tax Consultants (GST Tax Practitioners). If you are a business owner, you might still find it interesting to read further and forward this to your tax consultant.

Topics Covered

One of the major impacts of GST on businesses across the country, has been the increase in compliance activity, and e-commerce is no exception. On one hand, e-commerce operators (such as Amazon) will need to report all supplies made by the e-commerce seller, while on the other hand, the sales reported by the e-commerce operator will need to be matched by the sales declared by the e-commerce seller at the end of every month.