GST Registration – Process, Rules, Forms and Documents Required

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  • Online Gst Registration

GST is an indirect tax which will replace all the current indirect taxes prevailing right now. It is rather a consolidated form of all the other taxes which will provide for single and streamline process. The GST is expected to ease the administration and enforcement for the government as well as the businesses. It is crucial to look upon the registration procedure for the GST.

Who are to be registered? 

As per GST Law, any supplier who carries on any business at any place in India and whose aggregate turnover exceeds threshold limit as prescribed in a year is liable to get himself registered. It is also compulsory for the business to migrate to GST who is already registered under any tax regime. The Indian government has already declared the last date for the GST registration, which varies from state to state.

Threshold limit for registration
  • Rs. 10 Lacs for states specified in Article 279(4)(g) of Constitution i.e. Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh
  • Rs. 20 Lacs for other states
Compulsory / Mandatorily registration irrespective of threshold limit
  • Interstate taxable supply
  • Casual Taxable supply
  • Person require to pay tax under Reverse Charge
  • Nonresident taxable persons
  • Person who is require to deduct tax (TDS)
  • Person who is require to collect tax (TCS)
  • Person acting as agent
  • Input service Distributor
  • E-commerce operator (specified u/s 9(5))
  • Person who supply goods and/or services [Other than supplies specified u/s 9(5)] through such e-commerce operator whi is required to collect tax at source u/s 52
  • Person 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
  • Such other person or class of persons as may be notified by Central Govt or a State Govt
Place of registration
  • Such person has to take registration in the State from where taxable goods or services are supplied
Threshold limit for payment of tax
  • Rs. 20 Lacs (Rs. 10 Lacs for special category states)
For existing tax payers in earlier law
  • Provisional registration certificate will be issued which will be valid for 6 months
Validity of RC for casual taxable person / nonresident taxable person
  • For a period of 90 days from effective date of registration, may be extended by further period not exceeding 90 days
Cancellation of Registration Certificate
  • Shall not take place before giving a notice to SCN & reasonable opportunity of being heard

Registration Process

GST registration process will be online through a portal maintained by Central Government of India. Govt. will also appoint GSPs (GST Suvidha Providers) to help businesses with the registration process. All the existing tax payers under the Central Excise, CST, VAT and Service Tax paying Systems need not have to apply for the fresh registration of GSTIN (GST Identification No). They will have to file for a provisional ID which will be valid for 6 months as per the following procedure:

For converting your existing VAT/CST number into the GST Number:

  • Login on your State VAT or CST or Service Tax Portal.
  • Get the Provisional id and password of the same.
  • Generate the new user id and password on the gst portal.
  • Fill Up your business details with the promoter details & business address, bank details and upload the necessary documents.(encl. below)
  • Verify with the digital signature or Aadhar Card EVC.

GST Registration Procedure:

  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.
  2. The PAN is verified on the GST Portal. Mobile number and E-mail address are verified with a one-time password (OTP). After the completion of verification, 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.
    Download complete list of goods and service tax registration forms by clicking here.
  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. 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.
  6. If the details are not found to be reliable then the registration application will be rejected using Form GST REG-05. Form GST REG -07 is to be filled by the applicant who is required to deduct TDS or collect TCS. Further he can revoke the registration if he is no longer liable to deduct or collect tax at source then the officer may cancel and communicate the cancel of registration.

Required Documents for Registration

Sr. No.BusinessDocuments required
1.Sole Proprietorship Firm
  • PAN CARD
  • Address Proof of the Proprietor
2.Partnership Firm
  • PAN card of the firm
  • Partnership Deed
  • Partnership registration certificate , if any
  • Address Proof of the Partners
  • Partners ID proof
3.Private Limited Company/ One Person Company
  • Pan Card of the Company
  • Certificate of Incorporation
  • MOA & AOA of the company
  • Board Resolution
  • Directors’ ID and Address proof
4.Limited Liability Partnership (LLP)
  • PAN card of the LLP
  • LLP Agreement
  • Certificate of Incorporation
  • Address Proof of the Partners
  • Partners ID proof

After the registration further the applicant needs to file returns to maintain the registration.

Return FrequencyType Of ReturnFormTime PeriodLate filing fee
 

 

 

 

 

 

Monthly Return

 

Outward SuppliesGSTR-110th of next month 

 

 

Late Fee of Rs. 100 per day subject to maximum of Rs. 5000

 

Inward SuppliesGSTR-215th of next month
Registered Taxable Person (Except Under Composition Scheme and Liable for TDS)GSTR-320th of next month
Non Resident Taxable PersonGSTR-520th of next month
Input Service Distributer (ISD)GSTR-613th of next month
Person Paying TDSGSTR-710th of next month
Supplies affected through e-commerce operatorGSTR-810th of next month
Quarterly ReturnPerson Paying tax under Composition SchemeGSTR-418th of next month from the end of quarterLate fee of Rs. 100 per day subject to maximum of Rs. 5000
Annual ReturnRegistered Taxable Person (Except Under Composition Scheme, Liable for TDS), Casual Taxable Person and Non-Resident Taxable PersonGSTR-931st December from the end of financial yearLate fee of Rs. 100 per day subject to maximum 0.25% of aggregate turnover.
Final ReturnRegistered Taxable Person applying for cancellationGSTR-103 months from the date of cancellation or order of cancellation order whichever is later.Late fee of Rs. 100 per day subject to maximum of Rs. 5000.
Special agencies having Unique Identity Number (UIN)Details of taxable supply of goods or servicesGSTR-11At the time of filing of application for refund

About the Author:

Shrijay Sheth
Shrijay, co-founder of LegalWiz.in, is best known for his business acumen. On this platform, he shares his experiences backed by a strong understanding of digital commerce businesses. His more than a decade-long career includes a contribution to some of the highly successful startups and eCommerce brands across the globe.

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