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 is liable for the GST Registration. For some states or union territory threshold limit is 10 lakhs. These are Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura and other states i.e. Himachal Pradesh and Uttarakhand.

Government has made it mandatory GST registration for some of category without following the threshold limit like:

Persons making any inter-state taxable supply
Casual taxable persons
Input service distributor
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
Every electronic commerce operator
Person required to pay tax under section 9(5)i.e supply of services through e-commerce operator.
Person who is required to collect tax as per sec. 52 other than liable under section 9(5).
Such other person or class of persons as may be notified by the central Govt. or a state Govt. on the recommendation of the council.

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.

Documents Required