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GST Registration

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.

Document Required

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

Features

Single registration instead of multiple registration

Less compliance

Small taxpayers are not liable to get registered

PAN based registration

GST is Fully Online without any Manual Intervention

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