GST Registration

Any individual or entity that fulfils any of the following conditions needs to get GST Registration

1. Having an annual aggregate turnover from operations in the state which is above the threshold limit of Rs. 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 (see below)
4. Having multiple business verticals in one state (see below)
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 (e.g. Flipkart, Amazon, Ola)
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

• 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

No, there is no concept of a central GST 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 operations in different states, every operational unit will have to apply for separate registration.

Yes, 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

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

• deals only in the intra-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 masala or tobacco (and its substitutes)

You need to file an online application to opt for Composition Scheme. Taxpayers who can opt for this scheme can be 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 1^st July 2017.
• New Taxpayers: Any person who is liable to register under GST Act after 1^st 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.

Provisional ID will be your GST Identification Number (GSTIN).

Due to deferment in notifying the applicability of TDS and TCS (e-commerce operator) provisions under GST, Registration for the same will open from 25th July 2017.