GST Registration

GST is a type of tax registration and it is essential for all the businesses of India. A company needs to pay the GST if:

  • It is an ecommerce seller
  • Make sales outside the state of residence
  • When the annual turnover is more than rupees twenty lakhs.

What is meant by GST Registration?

GST means Goods and Services Tax like Excise duty, Service tax and Sales tax etc. GST registration takes two to six days to finish the entire registration process.


What Is Included In Our Package?

Eligibility Consultation

Document Preparation

Application Drafting

Government Fees


Who require registration for GST?

The GST is based upon the PAN and it is specific to the state. The supplier has to register in every Union Territory or state from where the supply is affected by him or her and if he or she fulfills the following criteria:

  • Supplying database retrieval or access services and online information from a place outside the India to an individual in India, rather than a taxable registered individual.
  • E-commerce Aggregator/Operator who supplies the services or goods under the name of this brand.
  • Supplier agents.
  • Needed to input service distributor or deduct tax at source.
  • If your supplier is not registered for GST then you need to pay the tax under Reverse charge.
  • Making any kind of supply to the various states.
  • Having various business verticals in one state or branches in various states.
  • Presently registered under one of the earlier indirect regime of tax such as service tax laws, excise laws, VAT irrespective of the limit of the threshold.
  • Having an annual turnover aggregate from across the India operations which is more than the threshold limit of rupees twenty lakhs. (For North-Eastern states, it is rupees ten lakhs).

Advantages of GST Registration

He can collect taxes from his customers.

Out of the total taxes paid to his suppliers, he can claim input tax credit of the taxes. He can utilize the similar for paying the due taxes.

At the national level, continuous flow of the input credit of the tax from the distributors to the recipients.

Process of GST Registration

The first step is to visit the official portal of the GST and search for “Registration” tab.

You need to input State, E-mail ID, Mobile No. and PAN in Part A of the form GST Reg-01 of registration of the GST.

After the verification via OTP, you will get a TRN (Temporary Reference Number) on your E-mail and mobile.

The next step is to fill the Part B of the GST form GST REG-01 signed by the EVC or DSC. After that you require to upload the necessary documents related to the type of your business.

An acknowledgement number is generated in the form.

In case of any detail requested from you and announced to you in the form GST Reg-03. You require to go to the concerned department and produce or clarify the documents within one week in form GST REG-04.

Your application is rejected by the office if it contains any kind of errors. You will have intimated about this in form GST REG-05.

After the necessary approval and verification, registration certificate will be issued to you in the form GST Reg-06.


What are the documents required for GST Registration?

The following documents are required for GST Registration.

Aadhar card of partners/directors/owners.

Cancelled cheque/Bank
statement.

Partnership Deed or
AOA/MOA

Letter of consent (NOC) or Rent agreement, Telephone/Electricity Bill

Authorization letter of
signatory

PAN card of partners/directors/owners


GSTIN

The GSTIN is a fifteen-digit number. Its first two digits denotes code of the state. The following ten digits will denote the PAN of the entity or person who is involved in the business.


Frequently Asked Questions

The meaning of ISD is Input Service Distributor. It is similar to a head office which gets the invoices of the tax of the input services and distributes the tax credit which it pays to its units equally. The process of registration of the ISD is totally different from the normal taxpayer registration.
Due to some delay in announcing the TCS and TDS applicability under the GST, the registration for the TDS and TCS will open from the 25th July 2017.

You require to file an online application to choose the composition scheme. Taxpayers who can choose this scheme can be organized in the below manner.

Existing Taxpayers: A taxpayer who is registered under GST regime as a normal tax payer need to file an application in form CMP-02 to select the composition scheme at least one week before the financial year starts, for which the alternative of paying the tax under composition is exercised.

New Taxpayers: After 1st July 2017, a person who is bound to register under the act of the GST need to file the form GST Reg-01 and select his alternative to pay the amount of composition in the application for the new registration.

Migrated Taxpayers: A taxpayer who is migrated from previous laws and has been given the provisional certificate of registration need to file an application under the form GST CMP-01 and gives information in GST CMP-03 within one months after the 1st July 2017.

Persons who fulfilled the below criteria are eligible for registration under the composition scheme.

  • He does not manufacture tobacco, pan masala or ice-cream.
  • He does not supply via operator of e-commerce.
  • If he is liable under charge of reverse mechanism, then he need to pay the tax at normal rates.
  • Have annual sales less than 75 lakhs in the previous financial year.
  • Does not supply those goods which tax are not levied.
  • Engaged in intra-state supply of goods (or restaurant sector services).

For the small tax payers, composition scheme is launched to decrease the burden of compliance on them.

  • It cannot utilize input of credit of tax.
  • It cannot issue invoice of tax or collect any tax to the customers.
  • Pay maximum tax of 1% for other suppliers, 5% for restaurant service sector, and 2% for the manufacturers.
  • Instead of various monthly returns, file the summarized returns each quarter.

Before making any supply, they need to apply for the registration at least five days before the actual date. The issued certificate of registration is valid for a period of three months, and after that it can be extended.

A non-resident taxable person is that person which is not a resident of India. He wants to have an impact on the supplies which are taxable from any Indian state. For this purpose, he requires GST registration.
Casual taxable person means a person who owns a registered business in some other state in India. He wants to impact suppliers from some other state where he doesn’t own a fixed business place. These kinds of person require to register in that state where he is looking to supply as a casual taxable person.
For every PAN, an entity need to have a single registration in every state. It can display one place as its main office and display other branches as extra locations of business in each state. An entity can get separate registrations if it has different verticals of business in the state.
No, you can not apply for the single central GST registration, if you own the branches in various states.

Aggregate turnover is the total of:

  • Those supplies which are exempted.
  • Taxable supplies including the inter-state and exports supplies.

A taxpayer can make changes in some details without approval, such as mobile numbers and e-mail IDs. But for the following modifications, he need to apply within fifteen days.

  • Additional place of business or state of location of business.
  • Legal business name.
To cancel the GST registration certificate, the taxpayer has to apply within thirty days on the official portal of the GST. He need to mentioned in the application, particulars of payment, credit reversal, due amount, and stock held on that date towards performing these liabilities. After that the officer cancel the GST registration certificate within thirty days.

In the following two cases the GST registration certificate is cancelled.

  • When the taxable person wants to cancel his GST registration willingly.
  • When the taxable person is not engaged in the business or an invoice of tax is issued to him without making the supply of services or the goods. In that case, the office will cancel the GST registration.

GST registration is not necessary for the following kind of persons:

  • Who create supplies which are completely covered under charge of reverse.
  • Who Create only exempt supplies.
  • Who supply agricultural products which are made from cultivation.

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