GST Registration Process in India
Who is required to register for GST Registration Process ?
The threshold limit has been provided as the person whose aggregate turnover in a financial year exceeds Rs 20 lacs for all over India except northeastern states and Rs 10 lacs for northeastern states regarding the taxable supply of goods and services. Person Under GST Registration Process includes proprietorship, HUF, company, partnership firm, LLP and any other legal entity.
- Persons making Interstate supply, irrespective of any threshold limit
- Casual taxable persons irrespective of the threshold limit
- Persons who are required to pay tax under reverse charge for personal use beyond threshold limit or for other use
- Non-resident taxable persons
- Persons who are required to deduct tax under sec. 37 (TDS)
- Input service distributors supply of goods and services through electronic commerce operator other than branded services
- Every electronic commerce operator
- Aggregator who supplies service under his brand name or trade name
- Person who is registered under any previous law but exceeds the threshold limit
and Other notified persons have to register under GST Registration Process.
When to register under the GST
The person who is required to register under the GST should register themselves within 30 days from the date they become liable to register. Although input service distributor register in the previous law is not required to re-register if he follows the procedure prescribed. Also, the person who are having existing service tax or VAT registration they will have to follow the procedure for migration the VAT or service tax registration to GST registration.
Documents required for registration
All documents are required to be filed electronically with a digital signature on gst portal or electronic signature or even now you can use Aadhar based OTP Verification during gst registration process.
- PAN card of the Applicant like of Company , partnership firm, Karta etc
- Proof of constitution like partnership deed MOA and AOA , registration certificate under law
- Details and proof of place of business like rent agreement copy or copy of electricity bill
- bank account including name of account holder, MICR code, IFSC code and bank branch details
- Authorized signatory like List of partners with their identity and address proof in case of partnership firm or List of directors with their identity and address proof in case of company.
- Photograph of the person in charge like of Karta in HUF and partners in partnership firm or MD in the case of company.
GST Registration Process Step by Step
- The applicant, who is seeking registration, will have to declare his PAN, mobile no and email address in Part A of Form GST REG–01 on the GSTN portal or through Facilitation centre (notified by board or commissioner).
- These details will be verified by the Proper officer and on verification of the details, the applicant will be given an application reference number which will be communicated to the applicant through the mobile no and email address provided. Then an acknowledgement should be issued to the applicant in FORM GST REG-02 electronically.
- If a casual person as an applicant will be given a temporary identification number (TIN) for making an advance deposit of tax. Also, the non-resident taxable person shall apply in Form GST REG–10 at least 5 days prior to the commencement of the business and has to deposit an advance tax.
- The application will be given to a proper officer who will examine the application as well as the documents submitted. If they are found in order then Certificate of registration should be granted within 3 working days from date of submission of application
- If any defect is there then the officer will convey it to the applicant in Form GST REG-03. Then applicant is required, within seven working days from the date of receipt of such defect, to correct the defect in Form GST REG–04. If required documents are not furnished then it can be rejected under Form GST REG–05.
- The registration certificate in Form GST REG –06 for the principal place of business as well as for every additional place of business will be issued to the applicant. If the person has multiple business verticals within a state he can file a separate application for the registration in Form GST REG-01 for each business verticals.
- The applicant who is required to deduct TDS or collect TCS shall submit an application in Form GST REG – 07 for registration. If he is no longer liable to deduct or collect tax at source then the officer may cancel and communicate the cancel of registration.
- Every person has to obtain Unique Identity Number (UIN) under section 19(6) can submit an application in Form GST REG–09. Then the proper office will issue UIN as well as a certificate in Form GST REG–06 within 3 working days from submission of application.
- Every registered person has to display his certificate of registration and GST Identification Number (GSTIN) in the name board.
There can be a suo moto registration under rule 10 in case where the person has to register but fails to apply then the proper officer shall register him on a temporary basis and issue an order in Form GST REG–13
Procedure for migration of persons registered under previous law
- The applicant is registered under the previous law and having PAN should be granted registration in Form GST REG–21, on a provisional basis.
- He shall submit application in Form GST REG–20 with the required information
- If information incomplete then the proper officer will cancel the provisional registration and issue an order in Form GST REG–22.
- Also, a show cause notice should be issued for cancellation
- If a person is not required to register under GST then he may file for cancellation of provisional registration in Form GST REG–4.
Amendment to GST Registration
- If any amendment has to be done then the applicant must in fifteen days of such change submit an application in Form GST REG–11.
- If the proper officer is satisfied then he will issue an order in Form GST REG–12.
Cancellation of GST Registration
The proper officer may in his own motion or an application of the taxpayer cancel the registration. This can be done after giving 7 days time for furnishing reply by the taxpayer. It can be cancelled in following:
- If business has been discontinued or transferred fully
- there is a change in the constitution of business
- The taxable person is no longer liable to be registered
- The registered person has contravened the provisions of the act
- He under sec 8 has not furnished returns for 3 consecutive tax period
- Any person other than in sec 8 has not furnished returns for continuous 6 months
- Any person who has done voluntary registration under sec 19(3) has not commenced business within 6 months from date of registration
- Registration is obtained by fraud, willful misrepresentation or suppression of facts
Visit HireCA.com Now