Registration under GST | CA Inter GST Revision | Jan 27 | CA Karan Satija

Registration under GST - complete revision for CA Inter GST (Jan 2027 attempt) by CA Karan Satija. In this video we revise threshold limits for goods and services, special category States, persons not liable under Section 23, every clause of compulsory registration under Section 24, the registration procedure (REG-01, TRN, Aadhaar authentication, REG-06), CTP and NRTP, amendment, cancellation, suspension and revocation. 📌 TOPICS COVERED IN THIS VIDEO (28 topics) 1. Registration Concept: PAN-based, State-wise, Legal Entity Level vs Branch Level 2. Threshold Limits for Goods: Rs. 40 Lakhs (Normal States), Rs. 20 Lakhs (Specified States), Rs. 10 Lakhs (Special Category States) 3. Threshold Limits for Services: Rs. 20 Lakhs (Normal States), Rs. 10 Lakhs (Special Category States) 4. Special Category States Matrix (Manipur, Mizoram, Nagaland, Tripura) 5. Persons NOT Liable for Registration [Section 23] - Agriculturists, Exclusively Exempt Suppliers 6. Sec 24(i): Compulsory Registration for Persons making Inter-State Taxable Supply of Goods 7. Sec 24(ii): Compulsory Registration for Casual Taxable Persons (CTP) making taxable supply 8. Sec 24(iii): Compulsory Registration for Persons required to pay tax under Reverse Charge Mechanism (RCM) 9. Sec 24(iv): Compulsory Registration for Electronic Commerce Operators (ECO) required to pay tax u/s 9(5) 10. Sec 24(v): Compulsory Registration for Non-Resident Taxable Persons (NRTP) making taxable supply 11. Sec 24(vi): Compulsory Registration for Persons required to deduct TDS under Section 51 12. Sec 24(vii): Compulsory Registration for Persons making supply on behalf of other taxable persons (Agent) 13. Sec 24(viii): Compulsory Registration for Input Service Distributor (ISD) 14. Sec 24(ix): Compulsory Registration for Persons supplying goods/services through ECO required to collect TCS 15. Sec 24(x): Compulsory Registration for OIDAR Service Suppliers from outside India to non-taxable online recipient 16. Form GST REG-01 (Part-A: PAN, Mobile, Email verification; Part-B: Business Details & Uploads) 17. TRN Generation & Uploading of Business Verification Documents 18. Rule 8(4A) & Rule 9: Aadhaar Authentication & Biometric-based Aadhaar Authentication Procedure 19. Deemed Approval Timelines (7 days / 30 days in case of failed Aadhaar authentication) 20. Rule 10A: Furnishing of Bank Account Details within 30 days of registration grant 21. Form GST REG-06: Certificate of Registration & 15-digit GSTIN Breakdown 22. Physical Verification of Business Premises [Rule 25] 23. Provisions for Casual Taxable Persons (CTP) and Non-Resident Taxable Persons (NRTP) [Sec 27] - Advance tax deposit 24. Amendment of Registration [Section 28 & Rule 19] - Core Fields vs Non-Core Fields Procedure 25. Cancellation of Registration [Sec 29] - Application by Registered Person vs Suo-Motu Cancellation by Officer 26. Grounds for Suo-Motu Cancellation (Non-filing of returns for 6 months / 2 quarters under QRMP) 27. Suspension of Registration during cancellation proceedings 28. Revocation of Cancellation of Registration [Section 30 & Rule 23] - Application timeline, Extension up to 270 days 🎯 WHO SHOULD WATCH CA Inter students appearing in the January 2027 attempt who want a fast, exam-focused revision of Registration under GST for Paper 3: Taxation (Section B - GST). 📚 CA INTER GST REVISION SERIES - JAN 2027 Chapter-wise GST revision in 15 videos: Introduction to GST | Supply | Charge (RCM & Composition) | Place of Supply | Exemptions | Time of Supply | Value of Supply | Input Tax Credit | Registration | Tax Invoice, Credit & Debit Notes | Accounts & Records | E-Way Bill | Payment of Tax & TDS | ECO & TCS | Returns 🔔 SUBSCRIBE for the complete series: 👍 Like the video, share it with your CA Inter study group and comment your doubts below. Note: Always read this along with the latest ICAI study material and the amendments applicable to your attempt. Contact Us: ☎ 𝐒𝐚𝐥𝐞𝐬: | | | | | Follow Us On: ✅ Instagram: ✅ Telegram: