GST Registration

GST Registration: under GST, registrations need to be taken State-wise, i.e. there are no centralized registrations under GST. A business entity having its branches in multiple States will have to take separate State wise registration for the branches in different States. Further, within a State, an entity with different branches would have single registration wherein it can declare one place as principal place of business (PPoB) and other branches as additional place(s) of business (APoB). All you need to know about GST Registration process in India. Read about GST rules, forms, documents & procedure required for GST Registration online etc.

However, a business entity having separate business verticals in a State may obtain separate registration for each of its business verticals otherwise a given PAN based legal entity would have one registration number – Goods and Services Tax Identification Number (GSTIN) per State.

  • Registration under GST is not tax specific, which means that there is single registration for all the taxes i.e. CGST, SGST/UTGST, IGST and cesses.
  • Chapter VI - Registration [Sections 22 to 30] of the CGST Act stipulates the provisions relating to registration. State GST laws also prescribe identical provisions in relation to Registration.

Please Note - Provisions of registration under CGST Act have also been made applicable to IGST Act vide section 20 of the IGST Act.

Threshold limit for registration

GST Registration Turnover Criteria 2017

  • ‰ Every supplier of goods or services or both is required to obtain registration
  • in the State or the Union territory from where he makes the taxable supply ‰
  • if his aggregate turnover exceeds Rs 20 lakh in a FY.

However, the limit of Rs 20 lakh will be reduced to Rs 10 lakh if the person is carrying out business in the Special Category States – [11 Special category States are specified in Article 279A(4)(g) of the Constitution] - States of Arunachal Pradesh, Assam, Jammu and Kashmir, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand.

Important Update by GST Council on 06-10-2017

“Presently, anyone making inter-state taxable supplies, except inter-State job worker, is compulsorily required to register, irrespective of turnover.  It has now been decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services. This measure is expected to significantly reduce the compliance cost of small service providers

or in simple words – So far, in other states, registration for goods suppliers was necessary. Even if its annual turnover is less than 20 lakh Now all the traders with turnover up to Rs 20 lakh will be exempt from registration.

What is GST Registration?

Any supplier of goods and service Provider of services who makes a taxable supply with an aggregate turnover of over Rs.20 lakhs in a financial year is required to obtain GST registration. In special category states, the aggregate turnover criteria is set at Rs.10 lakhs. in simple words Every business whose taxable supply of goods or services under GST (Goods and Service Tax) and whose turnover exceeds the threshold limit of Rs. 20 lakh / 10 Lakh as applicable will be required to register as a normal taxable person

What is GST Registration Number?

GST Registration Number or GSTIN is 15 Digit identification number which is allotted to each applicant who applied for GST Registration. GST Number is completely based on the Pan Number and State code. First two digit represent the state code and another 10 digit represent the Pan number of the client , one digit represent the entity code( Like proprietorship or partnership etc), one digit is blank and last one is represent check digit.

Step by Step Guide for GST Registration

Every person liable to get registered and person seeking voluntary registration shall, before applying for registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State/UT in Part A of FORM GST REG- 01 on GST Common Portal.

Part a of GST Registartion

  • Step 1 – Taxpayer need to visit on GST Registration Portal By Using Following link https://www.gst.gov.in/
  • Step 2 – Now Please Click on “Click the Services > Registration > New Registration option.
  • Step 3 – The Application form is divided into two parts as Part A and Part B.
  • Step 4 – In Part A – The New Registration page is displayed. Select the New Registration option.
  • Step 5 – In the I am a drop down list, select the Taxpayer as the type of taxpayer to be registered, also selects the state for which registration is required and district.
  • Step 6 – Enter your Business Legal Name as per PAN Database
  • Step 7 – Enter your Email Address and valid Indian mobile number of the Primary Authorized Signatory.
  • Step 8 – In the Type the characters you see in the image below field, enter the captcha text and Click on “Proceed Button”
  • Step 9 – The OTP Verification page is displayed. In the Mobile OTP field, enter the OTP you received on your mobile number. OTP is valid only for 10 minutes. In the Email OTP field, enter the OTP you received on your email address. OTP is valid only for 10 minutes and Click the PROCEED button.
  • Step 10 –The system generated Temporary Reference Number (TRN) is displayed on your screen…

Part B of GST Registration

  • Step 11 – Now login again by using “Temporary Reference Number” and Captcha Code…
  • Step 12 –The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).
  • Step 13 –The Registration Application form with various tabs is displayed.
  • Step 14 – On the top of the page, there are ten tabs as Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information and Verification. Click each tab to enter the details.
  • Step 15 – Fill The Details of Principal place of business
  • Step 16 – Enter Commodity Details and Save & Continue
  • NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or Code field, type the matching character and from the displayed HSN Chapter list, scroll and select the appropriate HSN code.
  • Step 17 – Fill the Details of Bank account and upload document
  • Step 18 – Verification tab: This tab page displays the details of the verification for authentication of the details submitted in the form.
  • Note :  After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC. Digitally signing using DSC is mandatory in case of LLP and Companies
  • Click the SUBMIT button to save the updated information and documents.
  • Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
  • Step 20 – Click Sign from the Pop-up window
  • Step 21 – Note: To view the details of your DSC, click the View Certificate button.
  • Step 22 – On successful submission it will show message on screen

NOTE : The success message is displayed. You will receive the acknowledgement in next 15 minutes on your registered e-mail address and mobile phone number. Application Reference Number (ARN) receipt is sent on your e-mail address and mobile phone number.

Deemed Approval of Application

If the proper officer fails to take any action -

  • within 3 working days from the date of submission of application, or
  • within 7 working days from the date of receipt of clarification, information or documents furnished by the applicant,

the application for grant of registration shall be deemed to have been approved.

Information Required for GST Registration

GST Registration

Issuance of registration certificate [Rule 10]

Where the application for grant of registration has been approved, a certificate of registration [duly signed or verified through EVC by the proper officer] in FORM GST REG-06 showing the principal place of business (PPoB) and additional place(s) of business (APoB) is made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter referred to as “GSTIN”) i.e. the GST registration no. is communicated to applicant, within 3 days after the grant of registration.

Effective date of registration [Rule 10]

Where an applicant submits application for registration effective date of registration is
within 30 days from the date he becomes liable to registration the date on which he becomes liable to registration
after 30 days from the date he becomes liable to registration date of grant of registration

Example - Sugam Services Ltd. is engaged in taxable supply of services in Madhya Pradesh. The turnover of Sugam Services Ltd. exceeded ` 20 lakh on 1st November. It is liable to get registered by 1st December [30 days] in the State of Madhya Pradesh. It applies for registration on 28th November and is granted registration certificate on 5th December. The effective date of registration of Sugam Services Ltd. is 1st November

In above example, if Sugam Services Ltd. applies for registration on 3rd December and is granted registration certificate on 10th December. The effective date of registration of Sugam Services Ltd. is 10th December.

When GST Registration is Mandatory or Required?

  1. If anyone selling goods or provide services within state and have expected turnover more than 20 lakh rupees in a year. ( For Example –  Providing the goods and services in Jaipur and between 01.07.2017 to 31.03.2018 your turnover cross more than 20 lakh rupees then its required the GST Number.
  2. If Supplier selling goods and service outside state & even have turnover less than 20 lakh rupees in a year. ( For example – providing the goods and service in Karnataka, Jaipur, Delhi, Mumbai, Bangalore and have turnover less than 20 lakh in 16-17 but still you have to required the GST Registration due to inter state supply.
  3. If you are doing ecommerce business online or any service based business online then its required the GST Registration.
  4. If you are deal as trader or manufacturer and your suppliers are registered under the GSTIN already then they charge the GST on your purchase & if you need the input credit or refund then you have to required the GSTIN Number.

Multiple GST Registrations for Different States

Ig any person doing multiple business in different states then he require to obtain a separate registration for each business vertical.

PAN Number is mandatory to apply for GST registration (except for a non-resident person who can get GST registration on the basis of other documents).

A GST Registration which has been rejected under CGST Act or SGST Act shall also stand rejected for the purpose of SGST or CGST act.

Documents required for GST Registration

 

Constitution of Business Proof of Constitution Size Type
Proprietorship; Nil (No Attachment required) 1 MB JPEG, PDF
Partnership; Partnership Deed;

Any Proof substantiating Constitution

1 MB JPEG, PDF
Hindu Undivided Family Nil (No Attachment required) 1 MB JPEG, PDF
Private Limited Company; Certificate of Incorporation 1 MB JPEG, PDF
Public Limited Company; Certificate of Incorporation 1 MB JPEG, PDF
Society/ Club/ Trust/ AOP; Trust Deed;

Registration Certificate;

Any Proof substantiating Constitution

1 MB JPEG, PDF
Government Department; Any Proof substantiating Constitution 1 MB JPEG, PDF
Public Sector Undertaking; Certificate of Incorporation 1 MB JPEG, PDF
Unlimited Company; Certificate of Incorporation 1 MB JPEG, PDF
Limited Liability Partnership; Certificate of Incorporation 1 MB JPEG, PDF
Local Authority; Any Proof substantiating Constitution 1 MB JPEG, PDF
Statutory  Body; Any Proof substantiating Constitution 1 MB JPEG, PDF
Foreign Company Certificate for Establishment 1 MB JPEG, PDF
Foreign Limited Liability Partnership Certificate for Establishment 1 MB JPEG, PDF
Others Registration Certificate;

Any Proof substantiating Constitution

1 MB JPEG, PDF

In case you are unable to upload any document, check the Internet connectivity, file size and format of the document you are trying to upload

While filling the details of <Promoters / Partners>, you are required to attach Photograph for each records entered. Maximum file Size for Photograph allowed is 100 KB and File Type must be JPEG only.]