Page 19 - Chapter 9 Registration

08. Rule 10A:- Furnishing of Bank Account Details

CCP 09.08.22.00
M/s Siya Ram is a trader of decorative items in Hauz Khas, Delhi. His aggregate turnover exceeded ₹
20 lakh in the month of October, 20XX. He applied for registration on GST portal, but missed to
submit the details of his bank account. His tax consultant advised him that prior submission of bank
details is mandatory to obtain registration. Examine whether the advice of Mr. Siya Ram's tax

consultant is correct. [CA Inter RTP May 2020]
Answer:-
Ü No, the advice of Mr. Siya Ram's consultant that prior submission of bank details is mandatory to

obtain registration is no more valid in law.
Ü A new rule 10A has been inserted in the CGST Rules, 2017 to allow the registered person to furnish
details of bank account as may be required on the common portal in order to comply with any other
provision, soon after obtaining certificate of registration and a GSTIN.
Ü But the information shall be furnished within 30 days from the earlier of :-

Ø Date of grant of registration or
Ø Furnishing details of outward supplies in Form GSTR 1 or using IFF u/s 37.

09. Section 27 read with Rule 13 & 15:- Special provisions relating to CTP & NRTP

CCP 09.09.23.00
Answer the following questions with respect to casual taxable person under the CGST Act, 2017:-
(i) Can a casual taxable person opt for the composition scheme?

(ii) When is the casual taxable person liable to get registered?
(iii) What is the validity period of the registration certificate issued to a casual taxable person?
(iv) Can the validity of registration certificate issued to a casual taxable person be extended? If yes,

what will be the period of extension?
Answer:-
(I) No, as per section 10(2) and 10(2A) of CGST Act, 2017, a casual taxable person cannot opt for the
composition scheme.
(ii) Ü As per section 24 of CGST Act, 2017, a casual taxable person (CTP) is
liable to obtain registration compulsorily under GST law.
Ü CTP has to apply for registration at least 5 days prior to commencement of business as per

section 25(1) read with proviso thereto.
Ü However, if CTP is making taxable supplies of specified handicraft goods, then it is eligible for the
threshold limit applicable as per section 22.
(iii) Registration Certificate granted to a casual taxable person will be valid for earlier of:-

Ü period specified in the application for registration or
Ü period of 90 days from the effective date of registration.
Yes, the validity of registration certificate issued to a casual taxable person can be extended.
(iv)
Ø It can be extended by a further period not exceeding 90 days by making application before the

end of period of validity of registration granted to him.

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