Registration under GST

 

Any supplier of goods and service Provider of services who makes a taxable supply with an aggregate turnover of over Rs.20 lakhs in a financial year is required to obtain GST registration. In special category states, the aggregate turnover criteria are set at Rs.10 lakhs. in simple words, Every business whose taxable supply of goods or services under GST (Goods and Service Tax) 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.

 

GST Registration Number or GSTIN is a 15 Digit identification number that is allotted to each applicant who applied for GST Registration. GST Number is completely based on the Pan Number and State code. The first two digits represent the state code and another 10 digits represent the Pan number of the client, one digit represents the entity code (Like proprietorship or partnership, etc), one digit is blank and the last one represents the check digit.

 

Step by Step Guide for GST Registration

 

Step 1 – Taxpayers need to visit on GST Registration Portal By Using the following link https://www.gst.gov.in/

 

Step 2 – Now Please Click on “Click the Services > Registration > New Registration option.

 

Step 3 – The Application form is divided into two parts Part A and Part B.

 

Step 4 – In Part A – The New Registration page is displayed. Select the New Registration option.

 

Step 5 – In the I am a drop-down list, select the Taxpayer as the type of taxpayer to be registered, also select the state for which registration is required and the district.

 

Step 6 – Enter your Business Legal Name as per PAN Database

 

Step 7 – Enter your Email Address and valid Indian mobile number of the Primary Authorized Signatory.

 

Step 8 – In the Type, the characters you see in the image below field, enter the captcha text and Click on the “Proceed Button”

 

Step 9 – The OTP Verification page is displayed. In the Mobile OTP field, enter the OTP you received on your mobile number. OTP is valid only for 10 minutes. In the Email OTP field, enter the OTP you received at your email address. OTP is valid only for 10 minutes Click the PROCEED button.

 

Step 10 –The system-generated Temporary Reference Number (TRN) is displayed on your screen…

 

Part B of GST Registration

 

Step 11 – Now login again by using “Temporary Reference Number” and Captcha Code…

 

Step 12 –The My Saved Application page is displayed. Under the Action column, click the Edit icon (icon in blue square with white pen).

 

Step 13 –The Registration Application form with various tabs is displayed.

 

Step 14 – On the top of the page, there are ten tabs Business Details, Promoter/ Partners, Authorized Signatory, Authorized Representative, Principal Place of Business, Additional Places of Business, Goods and Services, Bank Accounts, State Specific Information, and Verification. Click each tab to enter the details.

 

Step 15 – Fill in the Details of the 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 in the Details of the Bank account and upload the document

 

Step 18 – Verification tab: This tab page displays the details of the verification for authentication of the details submitted in the form.

 

Note: - After filling the enrolment application, you need to digitally sign the application using Digital Signature Certificate (DSC)/ E-Signature or EVC. 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 the message on the screen

 

GST Registration by Existing Taxpayers or Migration to GST

 

All the Existing VAT, Central Excise, and Service Tax assess dealers will be migrated to GST. To migrate to GST assesses would be provided a Provisional ID and Password by CBEC/State Commercial Tax Departments. Here is the complete Registration Procedure for Existing Taxpayers.

 

When GST Registration is Mandatory or Required?

 

1.      If anyone selling goods or providing services within the state and has an expected turnover of more than 20 lakh rupees in a year. (For example – Providing the goods and services in Jaipur and between 01.07.2017 to 31.03.2018 your turnover cross more than 20 lakh rupees then it’s required the GST Number.

2.     If Supplier selling goods and service outside state & even have turnover less than 20 lakh rupees in a year. (For example – providing the goods and services in Karnataka, Jaipur, Delhi, Mumbai, and Bangalore and have turnover less than 20 lakh in 16-17 but still, you have to require the GST Registration due to interstate supply.

3.     If you are doing e-commerce business online or any service-based business online, then it’s required GST Registration.

4.    If you are dealing as a trader or manufacturer and your suppliers are registered under the GSTIN already then, they charge the GST on your purchase & if you need the input credit or refund then you have to require the GSTIN Number.

 

Special Category States under GST

 

In special category states, the aggregate turnover criteria for GST Registration are set at Rs.10 lakhs. A list of all the Special Category states is as below….

 

Currently, Assam, Nagaland, Jammu & Kashmir, Arunachal Pradesh, Manipur, Meghalaya, Mizoram, Uttarakhand, Tripura, Himachal Pradesh, and Sikkim are considered special category states.

 

Multiple GST Registrations for the Different States

 

Any person doing multiple businesses in different states then he requires to obtain a separate registration for each business vertical.

PAN Number 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 GST Registration that has been rejected under CGST Act or SGST Act shall also stand rejected for the purpose of the SGST or CGST act.

 

GST Registration Turnover Criteria 2017

 

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 the 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.

 

GST Turnover Limits

 

·       20 Lakh (in case of Goods & Services both) and 40 lakh (in case of service) Rupees in a year across India except for the Northeast State.

·       10 Lakh (or 20 Lakh) Rupees in a year for Northeast State. (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, and Uttarakhand)

 

 

Documents Required for GST Registration

 

 

Category of persons	Documents required for GST registration
Sole proprietor / Individual	– PAN card of the owner
	– Aadhar card of the owner
	– Photograph of the owner (in JPEG format, maximum size – 100 KB)
	– Bank account details*
	– Address proof**
Partnership firm (including LLP)	– PAN card of all partners (including managing partner and authorized signatory)
	– Copy of partnership deed
	– Photograph of all partners and authorised signatories (in JPEG format, maximum size – 100 KB)
	– Address proof of partners (Passport, driving license, Voters identity card, Aadhar card etc.)
	– Aadhar card of authorised signatory
	– Proof of appointment of authorized signatory
	– In the case of LLP, registration certificate / Board resolution of LLP
	– Bank account details*
	– Address proof of principal place of business**
HUF	– PAN card of HUF
	– PAN card and Aadhar card of Karta
	– Photograph of the owner (in JPEG format, maximum size – 100 KB)
	– Bank account details*
	– Address proof of principal place of business**
Company (Public and Private) (Indian and foreign)	– PAN card of Company
	– Certificate of incorporation given by Ministry of Corporate Affairs
	– Memorandum of Association / Articles of Association
	– PAN card and Aadhar card of authorized signatory. The authorised signatory must be an Indian even in case of foreign companies/branch registration
	– PAN card and address proof of all directors of the Company
	– Photograph of all directors and authorised signatory (in JPEG format, maximum size – 100 KB)
	– Board resolution appointing authorised signatory / Any other proof of appointment of authorised signatory (in JPEG format / PDF format, maximum size – 100 KB)
	– Bank account details*
	– Address proof of principal place of business**

 

 

* Bank account details: For bank account details, a copy of the cancelled cheque or extract of the passbook/bank statement (containing the first and last page) must be uploaded.  (in JPEG format / PDF format, maximum size – 100 KB)

 

** Address proof: Upload any one of the following documents:

 

Ø  Property tax receipt

Ø  Municipal Khata copy

Ø  Electricity bill copy

Ø  Ownership deed/document (in the case of owned property)

Ø  Lease/rent agreement (in case of leased/rented property) – To be submitted along with (1), (2) or (3)

Ø  Consent letter / NOC from the owner (in case of consent arrangement or shared property) – To be submitted along with (1), (2) or (3)

 

 

Please contact us for any kind of GST registration help.