Registration Process In GST

Every business who is engaged in supply of goods with an annual aggregate turnover of Rs. 40 Lakhs income and above is required to have GST registration. If an entity carries on business without registering under GST, it is a punishable offence under GST. Registration usually takes between 2-6 working days.

Documents Required:

  1. PAN Card and Adhaar Card of Applicant
  2. Incorporation Certificate
  3. Id & Address proof of promoters
  4. Bank account statement
  5. Digital Signature
  6. Letter of authorized
How Lead India helps in GST Registration?

Our consultant will discuss the issue over a 24X7 helpline “Samadhan”

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Overview

The following article discusses the procedure to be followed in GST registration. The article also enlightens the types of GST registration, types of GST, eligibility criteria for GST registration and the documents required for the process of GST registration.

Types Of GST

Basically, there are 3 types of GST applicable in India, namely,

  1. IGST- Integrated Goods and Service Tax is applicable to all such supply of goods or services in inter-state transactions. Inter-state transactions take place between two different states.
  2. CSGT- Central Goods and Service Tax is applicable on the transaction of goods or services which are under the control of the central government or has a component of the central. This tax is applicable on transactions by all entities within every state.
  3. SGST- State Goods and Service Tax is applicable on transactions of goods or services under state government control. It is applicable to all the transactions within every state.

Eligibility Factor For GST Registration

  1. Aggregate Turnover – When the service provider value of service exceeds Rs 20 lakhs aggregate in a year then that service provider must obtain GST registration. In some of the states which come under a special category, the limit of aggregate turnover is Rs 10 lakhs. GST registration is mandatory when the exclusive supply of goods by the entity exceeds the aggregate turnover of Rs 40 lakhs.
  2. Inter-State Business- Irrespective of aggregate turnover, every entity shall register for GST when carrying out the supply of goods or services. Inter-state business is where the supply of goods or services is between two states. When the annual turnover of an inter-state service provider exceeds Rs 20 lakhs, then such service provider should obtain GST registration. The limit is Rs 10 lakhs for other states in the special category.
  3. E-commerce Platform- GST registration is mandatory for all e-commerce service providers. E-commerce service providers are those providers that supply goods or services on the online platform. For instance, Amazon, Nykaa, Myntra, and Flipkart.
  4. Individual Taxpayer- GST registration should also be obtained by individuals who undertake supplying of goods, services occasionally or intermittently by setting up temporary stalls or shops. A non-resident taxable individual can also register for GST if such individual is supplying goods or services in the form of business.

Types Of GST Registration

Depending on the nature of the business conducted along with the scale of operation, a particular category is assigned to the entity or individual. Following are the types under the GST registration process.

  1. Normal Taxpayer- Registration of GST applies to every individual who operates their business in India. A normal taxpayer need not be required to provide any deposit. Most businesses in India come under this category. Normal Taxpayers do not have an expiry date for such kind of business.
  2. Casual Taxable Person- Under this category, individuals who set up their shops or stalls on a seasonal basis are considered casual table people. An advance amount that is equal to the expected GST amount or liability when the stall or shop starts to operate is to be deposited by the individual. The period of validity under this type of GST registration is 3 months and can be renewed or altered.
  3. Composite Taxpayer- When the turnover of a taxpayer is below Rs 1.5 crore can opt for the Composite Scheme and thus becomes a composite taxpayer. No non-taxable goods should be supplied by the composite taxpayer. The supplier cannot make inter-state supplies.
  4. Non-Resident Taxable Person- Individuals supplying goods in India but do not have their residence in India can go for this type of registration. This type of registration is similar to a casual taxable person where an advance amount needs to be paid which must be equivalent to estimated GST liability when the business operates. The validity period is the same as the casual taxpayer and can be renewed or altered.

Document Required for GST Registration

1. Sole Proprietorship-

  • PAN Card Details

2. Limited Liability Partnership-

  • PAN Card details of the Limited Liability Partnership
  • Agreement of the Limited Liability Partnership
  • Name of the partners along with address proof of the Partners in LLP

3. Private Limited Company- 

  • Certificate of incorporation of the company
  • PAN Card Details of the company
  • Memorandum of Association of the company
  • Articles of Association of the Company
  • Details of Authorised Signatory
  • Board resolution of Authorised Signatory
  • Directors' identity and address proof
  • Digital Signature

A director can provide the following as proof of address while registering for GST:

  • Passport of the Director
  • Aadhar Card
  • Voter ID
  • Ration Card
  • Electricity Bill/Telephone Bill
  • Driving License
  • Statement of Bank Account/ Cancelled Cheque

Online GST Registration Procedure

Following steps must be followed while registering for GST online. Through the official website or portal GST, registration of GST can be done. 

Step 1: Visiting the GST Portal- https://www.gst.gov.in/> Services -> Registration > New Registration option

Step 2: Filling out Details-By visiting the GST portal, you will land on the new GST registration page. The applicant can continue to fill out the application form with a Temporary Reference Number (TRN). Details such as Taxpayer type, State, Legal name of the business or entity, PAN of the business or proprietor or LLP, email address of Authorised Signatory to be provided in this step.

Step 3: Verification of OTP- On submitting the details such as Taxpayer type, State, Legal name of the business or entity, PAN of the business or proprietor or LLP, email address of Authorised Signatory, OTP is received for verification in the mail as well as mobile number.

Step 4: Generation of TRN- On successful OTP verification, TRN is generated and used for completing and submitting the application for GST registration.

Step 5: Log in with TRN – GST Registration can be proceeded with by logging in with TRN and verifying with the OTP received on mobile as well as email.

Step 6: Submitting Business Information- several information concerning GST registration is provided in this step.

Step 7: Providing information on Promotor

Step 8: Submitting information of Authorised Signatory

Step 9: Providing a Principal Place of Business

Step 10: Providing additional Place of Business

Step 11: Details of the Goods and Services- The taxpayer is required to provide the top 5 goods or services which will be supplied by him.

Step 12: Providing Bank Account Details

Step 13: Verification of the application for registration

Step 14: Generation of Application Reference Number (ARN) 

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FAQs On Gst Registration

All the service providers, manufacturers as well as traders are required to have GST registration. GST registration also applies to writers, bloggers, and import-export businesses, e-commerce.
Generally, the registration of GST takes around 5-7 working days.
The minimum penalty imposed for non-registration of GST is Rs 10,000. However, in case it is found that there is a deliberate avoidance of tax, then 100% of the due amount of penalty shall be levied.
On successful completion of the registration process of GST, you are required to download the registration certificate from the portal.
By visiting the portal of GST and clicking on the Services, you will find Registration. Further clicking on the Registration will direct to Track Application Status.
  • Registered service providers can sell their goods all over the country.
  • Big projects can be accepted which are registered under the GST Council.
  • The benefit of the Composition Scheme is available for individuals whose turnover is less than 1.5 crore.
  • Increases the business’s brand value in the market.
  • Serves as valid legal proof of the entity that is registered under GST.
  • The supplies of a business that comes under the reverse charge sub-sector under the GST law.
  • Activities that are not under the category of transaction of supply of goods or services such as funeral services.
  • Ventures making supplying goods or services which are deemed to be non-GST or do not fall under table head in GST. 
  • Supplies made by the manufacturers which attract 0% GST are also exempted.
  • Entitles that come under the ‘Threshold Exemption Limit’
  • Agriculture sector.
Voluntary registration of GST can be made even though the annual turnover does not exceed the threshold limit.
The GST Council can cancel the GST registration of a business on failure in payment of tax or late fees and order for cancellation has by the Council. The registration can also be canceled if there is a violation of any of the provisions of the GST Act.
Revocation of application GST can be made only when the cancellation registration is made by the tax officer on his own motion. However, one can apply for new GST registration on the previous cancellation of the registration.

How Lead India Can Help You?

  1. Trustworthy & Confidential - We assure you that all your personal details & documents must be kept private. We never share these details with anyone.   
  2. Expert Advice - We have the most experienced & provide you with the best guidance in filing for the registration of GST.
  3. Zero Stress - The applicant for registration need not worry about the paperwork & documentation work. Our Associate will help in performing all the paperwork and documentation.
  4. Top Quality Lawyers - Lead India will help you to choose among the best tax lawyers for assisting in the process of registration. There are different associates who work with us, you can choose a lawyer depending upon their practice area, experience & user rating. 
  5. Track Your Case - We provide you the opportunity to track your cases from the online dashboard. You can easily track your application status, payment status, etc.

Trishna Kumari

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