Check out the complete procedure for Online GST Registration in India. This article is about the GST Registration Procedure, Rules, Forms, Documents Required, Online Registration Steps. Earlier we’ve provided What is GST ? and Item wise GST Rates in India. GST will be applicable from 1st July 2017 in India.
Content in this Article
Last Date for GST Registration – Due Date – 25th June 2017
The GST Registration process is open at GST Portal (www.gst.gov.in) from 1 June, 2017 to 15 June 2017 and will again re-open on 25 June 2017, to give another opportunity to remaining taxpayers. Further, the taxpayers who had enrolled but could not digitally sign the enrollment form also can now complete the process of enrollment.
Taxpayers those who are unable to enroll/ register at the GST Portal within the extended deadlines upto 15 June 2017, need not panic. Such taxpayers will get another opportunity as per GST law, i.e. all taxpayers registered under VAT, Service Tax, Excise, etc. will be given a valid GST registration, if they have a valid PAN.
This last opportunity for GST registration is applicable for taxpayers of all States/ Union Territories, i.e. Andhra Pradesh, Arunachal Pradesh, Assam, Bihar, Chandigarh, Chhattisgarh, Dadra and Nagar Haveli, Daman and Diu, Delhi, Goa, Gujarat, Haryana, Himachal Pradesh, Jammu and Kashmir, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Punjab, Rajasthan, Sikkim, Tamil Nadu, Telangana, Tripura, Uttar Pradesh, Uttarakhand and West Bengal.
What is GST Registration?
Every business carrying out a taxable supply of goods or services under GST regime and whose turnover exceeds the threshold limit of Rs. 20 lakh/ 10 Lakh as applicable will be required to register as a normal taxable person. This process is of registration is referred as GST registration.
Why is GST Registration Important?
GST registration is critical because it will enable you to avail various benefits that are available under the GST regime. One such benefit is to avail seamless input tax credit. Multiple taxes are being clubbed under GST and thus the cascading of taxes that is prevailing currently will no longer be the case.
Also, timely registration will help you avoid any kind of interface with tax authorities.
Who all need to get GST registration?
Any person (individual or entity) that fulfils any of the following conditions needs to get GST Registration compulsorily:
- Having an annual aggregate turnover from operations in a state which is above the threshold limit of Rs. 20 Lakhs (Rs. 10 Lakhs for North Eastern States).
- Currently registered under any of the existing indirect tax regimes (VAT, Excise Laws, Service Tax Laws) irrespective of the threshold limit.
- Having operations in multiple states (see below).
- Having multiple business verticals in one state (see below).
- Making any Inter-State supply of goods and/or services.
- Casual taxable persons & Non-resident taxable persons (occasionally make taxable supply of goods/services as a principal or agent or any other capacity, in a taxable territory, where GST applies but where you don’t have a fixed place of business).
- Required to pay tax under reverse charge mechanism.
- Required to deduct tax at source.
- Working as an E-Commerce Operator/ Aggregator.
- Person supplying through e-commerce Operator/ Aggregator.
- Engaged in supply as an agent on behalf of other registered taxable persons.
- Working as an Input service distributor.
- 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.
Required Documents for GST Registration
A list of these documents is provided below along with size and format for upload:
- Provisional ID received from State/ Central Authorities
- Password received from the State/ Central Authorities
- Valid E-mail Address
- Valid Mobile Number
- Bank Account Number
- Bank IFSC
|S.No.||Documents||File Size Format||Maximum Allowable Size|
|1.||Proof of Constitution of Business||PDF or JPEG||1 MB|
|2.||Photograph of Promoters/ Partners/ Karta of HUF||JPEG||100 KB|
|3.||Proof of Appointment of Authorized Signatory||PDF or JPEG||1 MB|
|4.||Photograph of Authorized Signatory||JPEG||100 KB|
|5.||Opening page of Bank Passbook/ Statement containing Bank Account Number of < Account Number>, Address of Branch,Address of Account holder and few transaction details||PDF and JPEG||1 MB|
Please Note: Electronically signing the Enrollment Application using DSC is mandatory for enrollment by Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs).
For other taxpayers, electronically signing using DSC is optional.
A person who occasionally supplies goods and/or services in a territory where GST is applicable but he does not have a fixed place of business. Such a person will be treated as a casual taxable person as per GST.
Example: A person who has a place of business in Bangalore supplies taxable consulting services in Pune where he has no place of business would be treated as a casual taxable person in Pune.
This is an option available to small businesses and taxpayers having a turnover less than Rs. 50 lakhs. They can opt for Composition scheme where they will tax at a nominal rate of 1% or 2.50% (for manufacturers) CGST and SGST each (rates will be notified later).
They will be required to maintain much less detailed records and file only 1 quarterly return instead of three monthly returns. However, they cannot issue taxable invoices, i.e., collect tax from customers, but are required to pay the tax out of their own pocket. They cannot also claim any input tax credit.
Composition levy is available to only small businesses. It is not available to interstate sellers, e-commerce traders, and operators.
GST will apply when turnover of the business exceeds Rs 20 lakhs (Limit is Rs 10 lakhs for the North Eastern States). [Earlier the limit was Rs 10lakhs and Rs 5lakhs for NE states.]
Migration to GST
All existing Central Excise and Service Tax assessees and VAT dealers will be migrated to GST. To migrate to GST, assessees would be provided a Provisional ID and Password by CBEC/State Commercial Tax Departments.
Provisional IDs would be issued to only those assessees who have a valid PAN associated with their registration. An assessee may not be provided a Provisional ID in the following cases:
- The PAN associated with the registration is not valid
- The PAN is registered with a State Tax authority and Provisional ID has been supplied by the said State Tax authority.
- There are multiple CE/ST registrations on the same PAN in a State. In this case, only 1 Provisional ID would be issued for the 1st registration in the alphabetical order provided any of the above 2 conditions are not met.
The assessees need to use this Provisional ID and Password to login to the GST Common Portal (https://www.gst.gov.in) where they would be required to fill and submit the Form 20 along with necessary supporting documents.
Penalties for Not Registering Under GST
An offender not paying tax or making short payments has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000. The penalty will be high at 100% of the tax amount when the offender has evaded i.e., where there is a deliberate fraud.
However, for other genuine errors, the penalty is 10% of the tax due.
Multiple Registrations Under GST
A person with multiple business verticals in a state may obtain a separate registration for each business vertical.
PAN is mandatory to apply for GST registration (except for a non-resident person who can get GST registration on the basis of other documents).
A registration which has been rejected under CGST Act/SGST Act shall also stand rejected for the purpose of SGST/CGST act.
How to Register on New GST Portal
- Step 1 – Every Existing Taxpayer require to Visit on GST Registration Portal By Using Following link https://www.gst.gov.in/
- Step 2 – Now Please Click on “New User Login” and then Select the check box to confirm the Terms and press continue
- Step 3 – Enter Provisional ID, Temporary Password & Captcha Received from your VAT Department and then press “LOGIN”
- Step 4 – Enter Email ID , Mobile number and click Continue
- Step 5 – OTP’s will be sent to your Email ID & Mobile no. Please Enter the OTP’s to the correspondent fields and Click Continue
- Step 6 – Enter Username and password for the next time login
- Step 7 – Enter Security Answers which will help you to reset the password incase if you forget your current password
- Step 8 – GST Login credentials created successfully, Now visit again on GST Portal and then click on “Exiting User Login” and Re-enter with your login credentials
- Step 9 – Please Follow Below Procedure for Further Instruction
- Step 10 – Fill all Require Details, upload Require Documents and Click Save & Continue
- Step 11 – Fill the Details of Proprietors/Partners of your Firm
- Step 12 – Fill the all other require Details, Upload the related documents and Click Save & Continue
- Step 13 – Fill the Complete Details of Authorized Signatory
- Step 14 – Enter Details, upload documents and Click Save & Continue
- Step 15 – Fill The Details of Principal place of business
- Step 16 – Enter Commodity Details and Save & Continue
- NOTE : In case you do not know the HSN Code: In the Search HSN Chapter by Name or Code field, type the matching character and from the displayed HSN Chapter list, scroll and select the appropriate HSN code.
- Step 17 – Fill the Details of Bank account and upload document
- Step 18 – Click Verification checkbox and submit with DSC
- Note : Digitally signing using DSC is mandatory in case of LLP and Companies
- Click the SUBMIT button to save the updated information and documents.
- Step 19 – Click Proceed (Note : Make sure your DSC dongle is inserted in your laptop/ desktop)
- Step 20 – Click Sign from the Pop-up window
- Step 21 – Note: To view the details of your DSC, click the View Certificate button.
- Step 22 – On successful submission it will show message on screen
NOTE : The success message is displayed after the validation of the DSC PIN. You will receive the acknowledgement in next 15 minutes on your registered email address and mobile number. Application Reference Number (ARN) receipt will be sent on your e-mail address and mobile number.
Mobile Application (Android App) – ‘GST Enrollment’
Now taxpayers can check status of their application for GST enrollment/ registration, even using Mobile Application (Android App). The GST Network (GSTN) has launched an Android App (Mobile Application) named as GST Enrollment. The Taxpayers may complete GST enrollment process and provide Provisional ID and Password token while submitting the application. Please refer the FAQs and Manual for details relating to use of Mobile App for the purpose.
Tutorials for using GST Portal
Users can also refer the following tutorials for accessing and utilising services of the GST portal including for enrollment of users:
b) User Manual
Check GST Enrollment/ Registration Status
Now GST portal is equipped with sharing information on status of GST Enrollment/ Registration of Taxpayers those who have submitted requisite information in due course, as under
Who can be the primary Authorized Signatory in GST?
A primary Authorized Signatory is the person who is primarily responsible to perform action at the GST Common Portal on behalf of the taxpayer. All communication from the GST Common Portal relating to taxpayer will be sent to the primary Authorized Signatory.
|Type of Business||Who can be the Authorized Signatory?|
|Proprietor||The proprietor or any person authorized by the proprietor|
|Partnership||Any authorized partner or any person authorized by the partners|
|Company, LLP, Society or Trust||The person authorized by Board or Governing Body. can act as Primary Authorized Signator|
In case there is a single Authorized Signatory for a business entity, the single Authorized Signatory will be assumed to be the primary Authorized Signatory.
In case there are multiple Authorized Signatories for a single business entity, one Authorized Signatory need to be designated as primary Authorized Signatory. The e-mail address and mobile number of the Authorized Signatory needs to be provided during enrolment.
Note: The Authorized Signatory or Primary Authorized cannot be Minor in age….
Signing Authority for GST Registration
All applications, including any reply, to the notices, required to be submitted for the purpose of registration shall be filed electronically at the common portal with digital signature certificate or through e-signatures or through any other mode of signature as may be specified in this regard. The documents shall be signed by the following:
|Individual||Individual himself or some other person duly authorised by him|
|Individual is mentally incapacitated from attending his affairs||His guardian or by any other person competent to act on his behalf|
|HUF – where Karta is absent from India or Mentally incapacitated from attending his affairs||Any other adult member of HUF or authorised signatory of Karta|
|Government or Government Agency or local authority||Officer authorised in this behalf|
|Firm||Partner of firm not being minor or authorised signatory|
|AOP||Any member of the association or authorised signatory|
|Trust||Trustee or authorised signatory|
|Any other person||Some person competent to act on his behalf|
Solutions for Problems Faced By Taxpayers During GST Registration
|Problem Faced||Probable Cause||Suggested action by the tax authoritie|
|Taxpayer has not got Provisional ID and Password||Taxpayer’s PAN has not been validated and hence Prov ID was not created by GSTN.||The circle in charge should check the list from Nodal officer of the department and confirm this fact to the taxpayer. VAT Department should take steps to validate the PAN and share the VAT-TIN and PAN with GSTN so that Prov ID can be issued.|
|Taxpayer has multiple VAT-TINs against one PAN in the State.||Such cases are kept on hold by GSTN awaiting decision of GST Council Secretariat. Such cases will be taken up in January 2017 when their Prov ID and password will be communicated. The taxpayers should be advised to wait till then.|
|Prov ID and password is not working||Taxpayer has changed his PAN after December 2015. The Prov ID was issued on using old PAN as new PAN was not communicated by VAT department to GSTN.||If any amendment application is pending with VAT Department in this regard, the same should be cleared on priority. The new PAN along with VAT-TIN be communicated to GSTN after validating the new PAN. New Provisional ID and password will be issued by GSTN and communicated to State Tax Authority|
|Taxpayer is not able to access GST portal after creating User ID||Taxpayer has forgotten the password||He should answer the security questions on GST portal under forgot password option to retrieve the password.|
|Taxpayer has forgotten the password as well as the answers to security questions||The mechanism is being developed to enable such taxpayers to retrieve the password. The new mechanism has to ensure that password goes to the genuine taxpayer and not to an imposter. The taxpayers who have called up the Helpdesk and got Tickets issued, will be contacted by Helpdesk soon.|
GST Registration under GST Law
In any tax system, registration is the most fundamental requirement for identification of tax payers ensuring tax compliance in the economy. Registration of any business entity under the GST Law implies obtaining a unique number from the concerned tax authorities for the purpose of collecting tax on behalf of the government and to avail Input Tax Credit for the taxes on his inward supplies. Without registration, a person can neither collect tax from his customers nor claim any input Tax Credit of tax paid by him.
Who require to Register Under GST Regime
GST being a tax on the event of “supply”, every supplier needs to get registered. However, small businesses having all India aggregate turnover below Rupees 20 lakh (10 lakh if business is in Assam, Arunachal Pradesh, J&K, Himachal Pradesh, Uttarakhand, Manipur, Mizoram, Sikkim, Meghalaya, Nagaland or Tripura) need not register. The small businesses, having turnover below the threshold limit can, however, voluntarily opt to register.
The aggregate turnover includes supplies made by him on behalf of his principals, but excludes the value of job-worked goods if he is a job worker. But persons who are engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax or an agriculturist, to the extent of supply of produce out of cultivation of land are not liable to register under GST.
GST New Registration or GST Fresh Registration
Please Note – New GST Registration is Not Started at this time, currently government migrate only existing taxpayers at new gst portal. Keep visit to our site, we will update you when GST Registration is started for NEW Taxpayers. Thanks…
Please Note – New GST Registration or GST Fresh Registrations are started from 1st July 2017
If any user interested for GST Registration at this time then first he will require to register at state vat department and then require to migrate at New GST Portal….
Application for Registration > FORM : GST REG-01
Above form has two parts A and B
- Part A for Verification (before applying Registration)
- Part B for application
Verification Procedure (PART A)
- Before applying for registration one has to declare his PAN, Mobile number and e-Mail address in Part A of above form which are validated by department in following manner
- PAN : Through CBDT Database
- Mobile No. and E-Mail Address : Through OTP
- After Successful verification an application reference number shall be generated and communicated to applicant on mobile number and E-Mail Address provided by him
Submission of application (PART B)
- Using generated reference number application to be submitted in PART B duly signed along with all required documents
- After receipt of application Acknowledgement shall be issued electronically in FORM : GST REG-02
Verification of application
- The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within three working days from the date of submission of application. ]
- Where the application submitted under rule 1 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORMGST REG-03 within three working days from the date of submission of application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within seven working days from the date of receipt of such notice .
- Explanation.- The clarification includes modification or correction of particulars declared in the application for registration, other than PAN, State, mobile number and e-mail address declared in Part A of FORM GST REG-01.
- Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within seven working days from the date of receipt of such clarification or information or documents.
- Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) within the prescribed period or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in GST REG-05.
- If the proper officer fails to take any action
- (a) within three working days from the date of submission of application, or
- (b) within seven working days from the date of receipt of clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.
Issue of Registration Certificate (Rule 3)
Where application for grant of registration is approved as per RULE 2, a certificate of registration is issued in FORM : GST REG-06
Effective date of registration is as under :
- From date on which person becomes liable to registration, if application has been submitted within thirty days from that date.
- Effective date shall be date of grant of registration as per RULE 2,. If application submitted after thirty days.
FAQs on Registration under GST Regime
Q 1. What is advantage of taking registration in GST?
Q 2. Can a person without GST registration claim ITC and collect tax?
Q 3. What will be the effective date of registration?
Q 4. Who are the persons liable to take a Registration under the Model GST Law?
Q 5. What is aggregate turnover?
Q 6. Which are the cases in which registration is compulsory?
Q 7. What is the time limit for taking a Registration under GST?
Q 8. If a person is operating in different states, with the same PAN number, whether he can operate with a single Registration?
Q 9. Whether a person having multiple business verticals in a state can obtain for different registrations?
Q 10. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST?
Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Q 12. Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act?
Q 13. Whether the proper officer can reject an Application for Registration?
Q 14. Whether the Registration granted to any person is permanent?
Q 15. Is it necessary for the UN bodies to get registration under GST?
Q 16. What is the responsibility of the taxable person supplying to UN bodies?
Q 17. Is it necessary for the Govt. Organization to get registration?
Q 18. Who is a Casual Taxable Person?
Q 19. Who is a Non-resident Taxable Person?
Q 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person?
Q 21. Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?
Q 22. Whether Amendments to the Registration Certificate is permissible?
Q 23. Whether Cancellation of Registration Certificate is permissible?
Q 24. Whether cancellation of Registration under CGST Act means cancellation under SGST Act also?
Q 25. Can the proper Officer Cancel the Registration on his own?
Q 26. What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Q 27. Is there an option to take centralized registration for services under GST Law?
Q 28. If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state?
Q 29. Who is an ISD – Input Service Distributor?
Q 30. Will ISD be required to be separately registered other than the existing tax payer registration?
Q 31. Can a tax payer have multiple ISDs?
Q 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business?
Q 33. Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Q 34. Whether the job worker will have to be compulsorily registered?
Q 35. Whether the goods will be permitted to be supplied from the place of business of a job worker?
Q 36. At the time of registration will the assessee have to declare all his places of business?
Q 37. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Q 38. Is there any facility for digital signature in the GSTN registration?
Q 39. What will be the time limit for the decision on the on line registration application?
Q 40. What will be the time of response by the applicant if any query is raised in the online application?
Q 41. What is the process of refusal of registration?
Q 42. Will there be any communication related to the application disposal?
Q 43. Can the registration certificate be downloaded from the GSTN portal?
Q 44. Can cancellation of registration order be revoked?
Q 45. Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled?
Q 46. What is the difference between casual and nonresident taxable persons?
Visit : Faqs on GST Registration
Free NSDL’s e-Sign during Enrollment at GST Portal
CBEC has advised on 31 Mar. 2017 that all Central Excise and Service Tax taxpayers migrating to GST can use NDSL’s eSign services, apart from CDAC eSign, which will become functional from 4 Apr. 2017 for submission of Form 20 on GST portal after activation of provisional ID. It may be noted that NSDL’s eSign is free to use during enrollment till 30 April 2017.
ICAI Presentations on GST Migration
Indirect Tax Committee of the ICAI has come out with certain presentations on GST migration/ enrollment process, to facilitate the taxpayers, as under:
All India GST Helpline
For any query/ clarification/ support/ help/ guidance, relating to GST enrollment, etc. the users may please contact the GST Portal’s official helplines, as under:
GST Help Desk Number: 0124-4688999
GST Email Support: [email protected]