GST Registration Procedure in India

Every person who is liable to registered under GST Act shall apply for registration. The person will register in every such state in which he is so liable. The time limit to register is within thirty days from the date on which he becomes liable. The person can get voluntarily registration thought not liable to registered. All provisions of this Act are applicable as to registered taxable person.

Here, we will talk about GST Company registration procedure in detail like time limit, persons eligible, documents required, background process, structure of registration number, GST registration form etc.

REGISTRATION FOR GST :

  •  The vendor and customer GST Company registration numbers will be mandatory for availing or passing the credits, and reporting purpose.

  •  Aggregate turnover requirement for GST registration is as below:

Aggregate Turnover
Region Liability to Register Liability for Payment of GST
North East India Rs 9 Lakhs Rs 10 Lakhs
Rest of India Rs 19 Lakhs Rs 20 Lakhs

However, certain categories of persons mentioned in Schedule III of MGL are liable to be registered irrespective of this threshold.

  •  An agriculturist shall not be considered as a taxable person and shall not be liable to take registration. (As per section 9 (1)).

  •  Any person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as may be prescribed.

  •  Every person who is liable to take a Registration will have to get company registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 19 of Model GST Law.

  •  GSTN shall migrate all such assesses /dealers to the GSTN network and shall issue GSTIN number and password. They will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of GSTIN number.

  •  Taxpayers would have the option to sign the submitted application using valid digital signatures (if the applicant is required to obtain DSC under any other prevalent law then he will have to submit his registration application using the same). For those who do not have a Digital signature, alternative mechanisms will be provided in the GST Rules on Company Registration.

  •  If the information and the uploaded documents are found in order, the State and the Central authorities shall approve the application and communicate the approval to the common portal within three common working days. The portal will then automatically generate the Registration Certificate. In case registration is granted, applicant can download the Company Registration Certificate from the GST common portal.

  •  Structure of Registration Number is as follows:

15 digits in GST no. will denote as below
State Code PAN Entity Code Left Blank Check Digit
1-2 3-12 13 14 15

DOCUMENTS REQUIRED FOR GST REGISTRATION:

  •  Provisional ID & password, in case of existing applicants (Collect from VAT department or any other concerned authority)

  •  Valid E-mail ID and Mobile No. of Applicant.

  •  PAN card of the Company/ LLP (PAN is not mandatory for a non-resident taxable person who may be granted registration on the basis of any other document as may be prescribed.)

  •  Proof of constitution, in case of LLP or Partnership Firm partnership deed, In case of company certificate of incorporation.

  •  AOA & MOA in case of company.

  •  Letter of authorization or copy of resolution of Board of Directors to the effect empowering the person to apply for GST.

  •  Details and proof of place of business like rent agreement or electricity bill. Photograph, proof of appointment, of Authorized signatory, promoter, partner etc.

  •  Cancelled cheque of your bank account showing 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.

  •  Opening page of passbook/statement containing the following information:

  • 1) Bank account number

  • 2) Address of branch

  • 3) Address of account holder

  • 4) Few transaction details

GST REGISTRATION PROCESS IS AS UNDER FOR NEW APPLICANTS (Source GSTN):

  • 1) The applicant will need to submit his PAN, mobile number and email address in Part-A of Form GST REG–01 on the GSTN portal (www.gst.gov.in) or through Facilitation centre (notified by board or commissioner).

  • 2) The PAN is verified on the GST Portal. Mobile number and E-mail address are verified with a one-time password (OTP). Once the verification is complete, applicant will receive an application reference number on the registered mobile number and via E-mail. An acknowledgement should be issued to the applicant in FORM GST REG-02 electronically.

  • 3) Applicant needs to fill Part- B of Form GST REG-01 and specify the application reference number. Then the form can be submitted after attaching required documents.

  • 4) If additional information is required, Form GST REG-03 will be issued. Applicant needs to respond in Form GST REG-04 with required information within 7 working days from the date of receipt of Form GST REG-03.

  • 5) If you have provided all required information via Form GST REG-01 or Form GST REG-04, 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.

  • 6) 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.

  • 7) If the details submitted are not satisfactory, the registration application is rejected using Form GST REG-05.The applicant who is required to deduct TDS or collect TCS shall submit an application in Form GST REG – 07 for registration.

  • 8) If he is no longer liable to deduct or collect tax at source then the officer may cancel and communicate the cancel of registration.

GST REGISTRATION PROCESS IS AS UNDER FOR EXISTING APPLICANTS (Source GSTN):

Existing Applicants:

The dealers registered with central or state tax authorities would be migrated to GST by default and allotted Goods and Service Tax Identification Number (GSTIN). Existing applicant’s means any entity registered with any of the following authorities:

  • 1) Central Excise

  • 2) Service Tax

  • 3) VAT

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