Every Person carrying taxable supply of goods or services or both whose aggregate turnover in financial year exceeds 20 lakhs rupees on all India basis other than special category states whose threshold limit is 10 lakhs is liable for the registration under the GST in the state or union territory in which he is making taxable supplies. Special category states are north east states like Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and other states i.e. Himachal Pradesh and Uttarakhand.
Government has made it mandatory for interstate suppliers making taxable supplies to get registered under GST without following the threshold limit as specified in GST regime. Also it made compulsory registration under GST for the recipient receiving taxable supply who are liable to pay GST under reverse charge.
Persons making any inter-state taxable supply
Casual taxable persons
Person who are required to pay tax on reverse charge basis
Non-resident taxable persons
Person who are required to deduct tax under sec 51
Persons who supply goods or services on behalf of other registered taxable person whether as an agent or otherwise
Person require to pay tax under section 9(5) i.e supply of services through electronic commerce operator
Input service distributor
Every electronic commerce operator
Person who is required to collect tax as per section 52 other than e-commerce operation liable under section 9(5)
Person supplying online information & database services from outside india to unregistered person in india, Such other person or class of persons as notified by Govt for compulsory registration
GST Registration Procedure
Every taxable person liable for GST will get register in to GST within 30 days of becoming liable. The whole system of enrollment has become paperless; hence, no hard copies are entertained by the department. Further, all the aforesaid taxpayers just need to visit the GST system portal and get them registered in to GST by following specified procedure.
Logon to GST online portal using www.gst.gov.in
Go in Services & Select New Registration
File details using PAN, Email & Mobile Number
System will verify by sending OTP and Proceed Further TRN will generate
Go in Services & Select TRN & File details using OTP
Fill GST REG-01 Application for New Registration
Upload required documents & Select Proper HSN/SAC
Verify & Submit using DSC/EVC/E-Signature (Adhaar OTP)
After Online automatic verification of information captured in form, system will generate application reference number (ARN) thereafter Proper officer starts verification of application. If the information and the provided documents are found in order, then PO shall approve and grant registration in REG-06 within three common working days, if not so then the PO will ask for clarification in REG-03 to the applicants. After satisfaction PO will close objection in REG-04, if not satisfied he will reject application in REG-05. In case no deficiency is communicating within three common working days then registration shall deemed to be granted.
Pan Card, Adhaar Card, Photo of individual/directors/partners
In case of Company or firm, Constitution Certificate or partnership deed is required
Proof of Appointment of Authorized Signatory i.e Board Resolution or Authority Letter
Rent Agreement & Latest Electricity Bill of Business Premises
Bank Statement Showing Details like Name, Address & Account details
Class 2 digital signature of Authorised Person