Introduction

GST registration process is an important function to become a part of GST. This article would help the readers to solve their queries related to the GST registration process. GST registration process will be online through a portal maintained by GSTN (Goods and Services Tax Network). The government will also appoint GSPs (GST Suvidha Providers) to help businesses with the GST registration process.

Requirement for Registration

  • A business entity that is currently registered under any of the existing tax regimes including:-
    • Central Excise duty
    • Service Tax
    • State VAT
    • Central Sales Tax
  • But if a business doesn’t have any existing registration, then it needs to get registered if aggregate turnover in any financial year exceeds the threshold limit (Rs. 20 lakhs).
  • Every person who makes a supply from the territorial waters of India.

Explanation: GST Registration will be a single PAN-based registration in one State or Union territory, but a person having multiple business verticals in one state or businesses in multiple states has to get a separate registration for each such business.

This process is however mandatory for certain people that are listed below:

  • Persons making any Inter-State taxable supply (e.g. from Delhi to Maharashtra)
  • Casual Taxable person (No fixed place where GST is applicable)
  • Non-resident Taxable person (No fixed place in India)
  • Persons who are required to pay tax under Reverse Charge
  • Persons who are required to deduct tax at source
  • Agents of a supplier
  • Input Service Distributor
  • Persons who supply goods or services through E-commerce Operator
  • E-commerce Operator/ Aggregator who supplies services under his brand name (e.g. Flipkart, Amazon).
  • 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.
  • Any Specialized Agency of the UN or any Multilateral Financial Institution

GST Registration Process

The GST Registration looks like this:

  1. The applicant needs to submit his PAN, Mobile number and E-mail address in Part A of Form GST REG-01 on GSTN Portal.
  2. The PAN is then verified on the GSTN Portal while the Mobile number and the E-mail address are verified through an OTP (One-time-password). An acknowledgment will be issued to the applicant in the Form GST REG-02.
  3. The Applicant then needs to fill the Part B of Form GST REG-01 and specify the application reference number. The form can be submitted after attaching the required documents. The authentication would be done by signature through DSC or E-Signature.
  4. If any additional information is required, Form GST REG-03 will be issued. The Applicant needs to respond in Form GST REG-04 with the required information within 7 working days from the date of the receipt of Form GST REG-03.
  5. If applicant has provided all the 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 the business as well as for every additional place of business will be issued. If, however, the details submitted are not satisfactorily, the registration application will be rejected using Form GST REG-05.
  6. The applicant who is required to deduct TDS or collect TCS shall, however, submit an application in Form GST REG-07 for the purpose of registration.

The diagram below would help you to understand the GST registration process in a better way:

registration-process

Authentication

The people mentioned below in this chart can authenticate the Form through their DSC or E-Signature:

partiesDocuments

For Company

Company Documents Directors Place of business
PAN Card of company PAN Card Owned – electricity/landline/water bill
MOA/AOA Photographs Consent – No Objection Certificate of owner
Registration certificate of the previous regime Aadhar Card Rented – Rent Agreement
Bank Statement/ Cancelled Cheque/ Pass Book DIN
Copy of Board Resolution

For LLP/Partnership

Documents Partners Place of business
PAN Card of entity PAN Card Owned – electricity/landline/water bill
Partnership Agreement Photographs Consent – No Objection Certificate of owner
Registration certificate of the previous regime Aadhar Card Rented – Rent Agreement
Bank Statement/ Cancelled Cheque/ Pass Book
Copy of Board Resolution (only for LLP)

For Individual or Sole Proprietorship

Individual Documents Place of business
PAN Card, Aadhar Card & Photograph Owned – electricity/landline/water bill
Bank Statement/ Cancelled Cheque/ Pass Book Consent – No objection certificate of owner
Registration certificate of the previous regime Rented – Rent Agreement

Special Cases under GST Registration Process

  • Persons required to deduct tax at source

    • Any person required to deduct tax or to collect the tax shall electronically submit an application – FORM GST REG-07 for grant of registration.
    • Officer may grant registration and issue a certificate in FORM GST REG-06.

There can be two cases under the process of getting registered as composition taxpayer:

CASE 1- Registration  process under composition scheme for a person who is already registered under current tax regime

  • A person who is registered under the current regime,i.e., VAT, Service Tax etc. and migrated under GST Registration will be given a Provisional Certificate first.
  • If that person wants to get registered as a composition taxpayer under GST, he shall file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code.
  • Further, he has to give the details of stock, whether purchased from a registered or non-registered person, held by him before he has opted to get registered under the composition scheme in FORM GST CMP-03 within 60 days in the electronic form.

CASE 2- Registration process under composition scheme for a person who is applying for fresh registration.

  • A person who is applying for fresh Registration under GST has to file FORM REG-01 and under Part B of the form, he has to select the option of Section 10 (Registration as composition taxpayer).
  • Non-resident taxable person

    • A non-resident taxable person shall electronically submit an application, along with valid passport, for registration, in FORM GST REG-09, at least five days prior to the commencement of business.
    • Then that person shall be given a temporary reference number for making an advance deposit of tax.
    • The application for registration made by the person shall be signed by his authorized signatory who shall be a person resident in India having a valid PAN.
  • Person supplying online information and database access from outside India

    • A person shall electronically submit an application for registration, duly signed, in FORM GST REG-09A.
    • Such registration shall be granted in FORM GST REG-06.
  • Suo Moto Registration in case of government inquiry

Amendments in Registration

  • If any amendment has to be made in the registration, then within 15 days of such change, submit an application, along with documents relating to such change.
  • The change in name of business and addition, deletion or retirement of partners or directors, Board of Trustees, CEO or equivalent, responsible for day to day affairs of the business will affect such change in all registrations.
  • Where a change in the Constitution of any Business results in a change of the PAN of a registered person.
  • Deemed Amendment
    • Registration will be deemed changed if the proper officer fails to take any action-
      • Within 15 working days from the date of submission of application; or
      • Within 7 working days from submission of the reply.

In case you are confused about GST as a business owner, feel free to consult the GST experts at LegalRaasta. You can get comprehensive assistance on GST Registration online and GST Return Filing. You can also use our GST compliance software for doing end-to-end GST compliance.