What is GST Registration ?
GST is the biggest tax reform in India, tremendously improving ease of doing business and increasing the taxpayer base in India by bringing in millions of small businesses in India. By abolishing and subsuming multiple taxes into a single system, tax complexities would be reduced while tax base is increased substantially. Entities without GST registration would not be allowed to collect GST from a customer or claim input tax credit of GST paid or could be penalised. Further, registration under GST is mandatory once an entity crosses the minimum threshold turnover of starts a new business that is expected to cross the prescribed turnover
Every business carrying out a taxable supply of goods or services and whose turnover exceeds the threshold limit of Rs. 20 lakhs (Rs 10 lakhs for North Eastern and hill states) is required to register as a normal taxable person. This process of registration is called GST registration. Entities required to register for GST as per regulations must file for GST application within 30 days from the date on which the entity became liable for registration under GST.
For certain businesses, registration under GST is mandatory. If the organisation carries on business without registering under GST, it will be an offence under GST and heavy penalties will apply.
Mandatory GST Registration Applicability
Businesses that need to register under GST irrespective of their turnover:-
• Every person who is registered under the Pre-GST law (i.e., Excise, VAT, Service Tax etc.) needs to register under GST.
• When a business which is registered has been transferred to someone, the transferee shall take registration with effect from the
date of transfer.
• Anyone who drives inter-state supply of goods
• Casual taxable person
• Non-Resident taxable person
• Agents of a supplier
• Those paying tax under the reverse charge mechanism
• Input service distributor
• E-commerce operator or aggregator
• Person who supplies via e-commerce aggregator
• Person supplying online information and database access or retrieval services from a place outside India to a person in India,
other than a registered taxable person
Advantages Of GST Registration
- legally recognized business as supplier of goods or services.
- legally authorized business to collect taxes from his customers and pass on the credit of the taxes paid on the goods or services supplied to the purchasers/recipients.
- Input Tax Credit of taxes paid can be claimed and utilized for payment of taxes due on supply of goods or services.
- Seamless flow of Input Tax Credit from suppliers to recipients at the national level.
Procedure for GST Registration
GST Registration process is as follows:-
• Go to the Government GST Portal and look for Registration Tab.
• Fill PAN, Mobile No., E-mail ID and State in Part-A of Form GST REG-01 of GST Registration.
• You will receive a temporary reference number on your Mobile and via E-mail after OTP verification.
• You will then need to fill Part-B of Form GST REG-01 duly signed (by DSC or EVC) and upload the required documents specified
according to the business type.
• An acknowledgment will be generated in Form GST REG-02.
• In case of any information sought from you and intimated to you in Form GST REG-03, you may need to visit the department and
clarify or produce the documents within 7 working days in Form GST REG-04.
• The office may also reject your application if they find any errors. You will be informed about this in Form GST REG-05.
• Finally, a certificate of registration in Finally, a certificate of registration will be issued to you by the department after
verification and approval in Form GST REG-06.
Documents Required for GST Registration
PAN Card of the Business or Applicant:
GST registration is linked to the PAN of the business. Hence, PAN must be obtained for the legal entity before applying for GST Registration.
Identity and Address Proof along with Photographs:
The following persons are required to submit their identity proof and address proof along with photographs. For identity proof, documents like PAN, passport, driving license, aadhaar card or voters identity card can be submitted. For address proof, documents like passport, driving license, aadhaar card, voters identity card and ration card can be submitted.
• Proprietary Concern – Proprietor
• Partnership Firm / LLP – Managing/Authorized/Designated Partners (personal details of all partners are to be submitted but
photos of only ten partners including that of Managing Partner are to be submitted)
• Hindu Undivided Family – Karta
• Company – Managing Director, Directors and the Authorised Person
• Trust – Managing Trustee, Trustees and Authorised Person
• Association of Persons or Body of Individuals –Members of Managing Committee (personal details of all members are to be
submitted but photos of only ten members including that of Chairman are to be submitted)
• Local Authority – CEO or his equivalent
• Statutory Body – CEO or his equivalent
• Others – Person(s) in Charge
Business Registration Document
Proof of business registration must be submitted for all types of entities. For proprietorships there is no requirement for submitting this document, as the proprietor and proprietorship are considered the same legal entity.
In case of partnership firm the partnership deed must be submitted. In case of LLP or Company, the incorporation certificate from MCA must be submitted. For other types of entities like society, trust, club, government department or body of individuals, registration certificate can be provided.
Address Proof for Place of Business
For all places of business mentioned in the GST registration application, address proof must be submitted. The following documents are acceptable as address proof for GST registration.
For Own premises
Any document in support of the ownership of the premises like latest water bill or landline bill or copy of Electricity Bill.
For Rented or Leased Premises
A copy of the valid rental agreement with any document in support of the ownership of the premises of the Lessor like or copy of Electricity Bill.
If the principal place of business is located in an SEZ or the applicant is an SEZ developer, necessary documents/certificates issued by Government of India are required to be uploaded.
All Other Cases
For all other cases, a copy of the consent letter of the owner of the premises with any document in support of the ownership of the premises of the Consenter like Municipal Khata copy or Electricity Bill copy. For shared properties also, the same documents can be uploaded.
Bank Account Proof
Scanned copy of the first page of bank passbook or the relevant page of bank statement or scanned copy of a cancelled cheque containing name of the Proprietor or Business entity, Bank Account No., MICR, IFSC and Branch details including code.
All GST registrations for LLP’s and companies must be digitally signed with a Class 2 Digital Signature. Hence, its important that digital signature be obtained for the following person who is authorsised to sign the GST registration application before beginning the application process.
- GST Registration
- (1 registration)
- GST Registration
- (3 registrations)
- GST Registration
- (5 registrations)
- GST Registration
- ROC Annual Filing
- GST Registration
- Company Annual Compliance
(government fees will be on actual)
•Supply agricultural produce from cultivation.
•Make only exempt supplies (Nil Rated or Non-Taxable supplies) of goods or services.
•Make supplies which are entirely covered under reverse charge.
•When the taxable person wishes to voluntarily cancel his GST registration.
•When the proper officer, on default by the taxable person, moves to cancel the GST registration on his own motion. This may be when the person is not doing business from his declared registered place of business or if he issues tax invoice without making the supply of goods or services.
•Legal name of the business.
•State of place of business or additional place of business.
This will be approved within the next 15 days.
•Taxable supplies including exports and inter-state supplies (excluding inward supplies on which tax is payable on reverse charge basis).
It is to be checked for each PAN holding person or entity for supplies made on all-India basis.
No, there is no concept of a central GST registration. Every PAN holder will have one GSTIN per State.Therefore, an entity having its branches in more than one state will have to take separate state wise registrations for each of its branches in different states even if they hold a single PAN
An entity will have a single registration in each state for each PAN. Therefore, it can list only one place as its principal place of business and show all the other branches as additional places of business in that state. However, an entity can obtain separate registrations if in case it has separate business verticals within the state.
A Casual taxable person is one who has a registered business in some State in India, but wants to effect supplies from some other State in which he is not having any fixed place of business. Such person needs to register in the State from where he seeks to supply as a Casual taxable person.
Turnover of all businesses registered with the same PAN should be taken into consideration to calculate turnover.
Taxpayer supplying exempt supplies.
Supplier of services other than restaurant related services
Manufacturer of ice cream, pan masala, or tobacco
Casual taxable person or a non-resident taxable person
Businesses which supply goods through an e-commerce operator
• No Input Tax Credit can be claimed by a dealer opting for composition scheme
• The taxpayer cannot make any inter-state supply of goods.
• The dealer cannot supply GST exempted goods
• Taxpayer has to pay tax at normal rates for transactions under Reverse Charge Mechanism
• If a taxable person has different segments of businesses (such as textile, electronic accessories, groceries, etc.) under the
same PAN, they must register all such businesses under the scheme collectively or opt out of the scheme.
• The taxpayer has to mention the words ‘composition taxable person’ on every notice or signboard displayed prominently at their
place of business.
• The taxpayer has to mention the words ‘composition taxable person’ on every bill of supply issued by him.
• Those supplying goods can provide services of upto Rs. 5 lakh,
Here is a step by step Guide to File CMP-02 on GST Portal.
Manufacturer and Traders ( Goods) – 1%
Restaurants not serving Alcohol – 5%
(Service Providers are not eligible for Composition Scheme)
The GST payment to be made by a composition dealer comprises of the following:
GST on supplies made.
Tax on reverse charge
Tax on purchase from unregistered dealer.
Also, note that a dealer registered under composition scheme is not required to maintain detailed records.
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