gst_enrollment_registration_process

Step by Step Complete Procedure for GST Registration in India

GST Registration is Compulsory for Any Individual Who:

  1. Having an annual aggregate turnover from operations in the state which is above the threshold limit of 20 Lakhs (Rs. 10 Lakhs for North-Eastern States)
  2. Currently registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit
  3. Having operations in multiple states
  4. Having multiple business verticals in one state
  5. Making any Inter-State taxable supply
  6. Casual taxable persons & Non-resident taxable persons
  7. Required to pay tax under Reverse Charge
  8. Required to deduct tax at source
  9. Agents of a supplier
  10. Input Service Distributor
  11. Supplying goods or services through E-commerce Operator
  12. E-commerce Operator/ Aggregator who supplies goods or services under his brand name.
  13. 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

GST Registration Exempted for Individuals who:

  • Agriculturists supplying produce out of cultivation land
  • Persons falling within Threshold Exemption Limit
  • Persons making Nil-Rated/ Exempt supplies of goods and services
  • Persons making Non-Taxable/ Non-GST supplies of goods and services
  • Activities that are neither Supply of Goods nor Services
  • Persons making only supplies covered under reverse charge

Penalties for Not Registering Under GST

Penalty of 10% of the tax amount due subject to a minimum of Rs.10,000 is applicable for an offender not paying tax or making short payments in genuine errors.

The penalty will be at 100% of the tax amount when the offender has prevaricated i.e., where there is a planned fraud.

  • Every operational unit will have to apply for separate registration.
  • Every person will have to obtain a separate registration for every state in which he has a business establishment whether by same name or a different name. Even if person is having same PAN number and has business units or operations in different states.
  • Business units even though registered with the same name and under the same PAN will have to apply for separate registration for each such unit within the same state.

Composition scheme is introduced for small taxpayers to reduce the compliance burden on them

  • File summarized returns on a quarterly basis instead of multiple monthly returns
  • Pay tax only to a maximum of 2% for manufacturers, 5% for restaurant service sector and 1% for other suppliers
  • Cannot collect any tax from or issue tax invoice to customers
  • Cannot avail input tax credit

Those persons who fulfill all the following are eligible to apply for composition scheme

  • Deals only in the inter-state supply of goods (or service of only restaurant sector)
  • Does not supply goods that are not leviable to tax
  • Has an annual turnover below Rs. 75 Lakhs (Rs. 50 Lakhs for North Eastern States) in preceding financial year
  • Shall pay tax at normal rates in case he is liable under reverse charge mechanism.
  • Not supplying through e-commerce operator
  • Not a manufacturer of ice cream, Pan Masada or tobacco and its substitutes.

Tax payer need to file an online application to opt for Composition Scheme.

Taxpayers who can opt for composition scheme categorized as below:

  • Migrated Taxpayers: Any taxpayer who has migrated from earlier laws and has been granted provisional registration certificate can file an application under Form GST CMP-01 and further details in Form GST CMP-03 within 30 days after 1st July 2017.
  • New Taxpayers: Any person who is liable to register under GST Act after 1st July 2017 can file Form GST REG-01 and choose his option to pay composition amount in the New Registration application.
  • Existing Taxpayers: Any taxpayer who is registered as normal tax payer under GST regime shall file an application under Form CMP-02 to opt for Composition Scheme at least 7 days prior to the commencement of financial year for which the option to pay tax under composition is exercised.

GST Registration Process and Guideline

You may do the registration via the GST portal yourself for which you need to take the following steps:

  • Open the Government GST Portal (www.gst.gov.in) and Click on Registration Tab
  • Fill asked details like PAN, Mobile Number, E-mail ID and State in Part-A of Form GST REG-01.
  • Temporary reference number (TRN) will be sent on your registered Mobile and registered E-mail ID after OTP verification
    • Partially completed enrollment form can also be completed after the mentioned date.
  • After that 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
    • If the enrollment form has been saved with all details but has not been submitted with DSC, E-Sign or EVC then the ARN will be sent at the registered Email ID, if the data given is successfully validated after 27th June 2017. In case of validation failure (PAN not matching), login will be activated at the portal from 27th June 2017 onwards to correct the errors.
  • An acknowledgment with the Application Reference Number (ARN) will be generated in Form GST REG-02
    • Taxpayers who have already received Application Reference Number (ARN) will be able to download the Provisional Registration Certificate at GSTN Portal from 27th June 2017. Note that your Provisional ID will be your GST Identification Number (GSTIN).
  • 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 can also reject your application if they find any errors. You will be informed about this in Form GST REG-05
  • After verification and approval a certificate of registration in Form GST REG-06 will be issued to you by the department.
    • New registrations under GST (for other than migration/existing taxpayers) who wish to register would be allowed at the GSTN portal from 25th June 2017. After generation of Application Reference Number (ARN), the Registration Certificate (RC) containing GSTIN will be issued after 3 working days.

Structure of Registration Number As you know, the whole system will work online. So the registration number will be allotted a State wise PAN-based 15-digit Goods and Services Taxpayer Identification Number (GSTIN). The following structure is based to provide GST Registration number.

Documents Required for GST Registration

 

Keep documents Scanned Copy ready of less than maximum size allowed to upload when it required, as per your business category.

1. Document of Business Constitution

Documents required for different Constitution of Business

Constitution of BusinessProof of ConstitutionSizeType
ProprietorshipNil (No Attachment required)1 MBJPEG, PDF
PartnershipPartnership Deed;
Any Proof substantiating Constitution
1 MBJPEG, PDF
Hindu Undivided FamilyNil (No Attachment required)1 MBJPEG, PDF
Private Limited CompanyCertificate of Incorporation1 MBJPEG, PDF
Public Limited CompanyCertificate of Incorporation1 MBJPEG, PDF
Society/ Club/ Trust/ AOPTrust Deed;
Registration Certificate;
Any Proof substantiating Constitution
1 MBJPEG, PDF
Government DepartmentAny Proof substantiating Constitution1 MBJPEG, PDF
Public Sector UndertakingCertificate of Incorporation1 MBJPEG, PDF
Unlimited CompanyCertificate of Incorporation1 MBJPEG, PDF
Limited Liability PartnershipCertificate of Incorporation1 MBJPEG, PDF
Local AuthorityAny Proof substantiating Constitution1 MBJPEG, PDF
Statutory  BodyAny Proof substantiating Constitution1 MBJPEG, PDF
Foreign CompanyCertificate for Establishment1 MBJPEG, PDF
Foreign Limited Liability PartnershipCertificate for Establishment1 MBJPEG, PDF
OthersRegistration Certificate;
Any Proof substantiating Constitution
1 MBJPEG, PDF

2. Proof of Principal Place of Business

Proof of Principal Place of Business  
Nature of Possession of PremisesMinimum No. of attachmentsProof of Principal Place of Business
OwnAny 1 attachmentProperty Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
Leased or RentedRent/ Lease agreement OR Rent receipt with NOC (In case of no/expired agreement)
AND any 1 attachment
Rent/ Lease agreement OR
Rent receipt with NOC (In case of no/expired agreement) AND
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
Consent or SharedConsent letter  AND  any 1 attachmentConsent letter  AND
Property Tax Receipt OR
Municipal Khata copy OR
Electricity bill copy OR
Legal ownership document
OthersLegal ownership documentLegal ownership document

3. Proof of Authorised Signatory

 

Proof of Authorised Signatory  
Document RequiredFile TypeFile Size
PhotoJPEG100 KB
Copy of Resolution passed by Board of Directors / Managing Committee and Acceptance letterJPEG, PDF100 KB
Letter of AuthorizationJPEG, PDF100 KB

4. Proof of Details of Bank Accounts

 

Proof of Details of Bank Accounts  
Documents RequiredFile TypeFile Size
First page of Pass BookJPEG, PDF100 KB
Bank StatementJPEG, PDF100 KB
Cancelled ChequeJPEG, PDF100 KB
Any document issued by Bank on this behalf.JPEG, PDF100 KB

5. GST Authorization Letter Form:

[pdf-light-viewer id=”628″]

For each Authorised Signatory mentioned in the application form, Authorization or copy of Resolution of the Managing Committee or Board of Directors to be filed in the following format: Click Here to download the format Declaration-for-Authorised-Signatory.

You can Check details of Registration Status and GST Provisional Status From Below Given Links
Click here to Check GST Registrations Status
Click Here to Check GST Provisional ID Status

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