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Registration under Goods & Service Tax​

Any business whose aggregate turnover exceeds the threshold limits or those who fall under the category of tax payers mandatory to register under GST are required to get themselves register under GST.
Below mentioned are the existing threshold limits for obtaining GST registration –

Special Category States: Puducherry, Meghalaya, Mizoram, Tripura, Manipur, Sikkim, Nagaland, Arunachal Pradesh and Uttarakhand.

Aggregate turnover of current financial year is to be considered for applicability of the above mentioned prescribed limit of turnover.

In addition to above, there are certain tax payers who are mandatorily required to get themselves registered under GST, as follows:

  • Person making any inter-state taxable supply
  • Businesses with turnover above prescribed threshold limit 
  • Casual Taxable Persons
  • Persons who are required to pay tax under reverse charge
  • Persons who are required to pay tax under section 9(5) of the CGST Act
  • Non-Resident Taxable persons making taxable supply
  • Persons who are required to deduct tax under section 51
  • Persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise
  • Input Service Distributor
  • Persons who supply goods or services through electronic commerce operator who is required to collect tax u/s 52 of the CGST Act
  • Electronic Commerce Operator
  • Supplier of online information and database access or retrieval services from a place outside India to a person in India, other than a registered person
  • Other notified persons

When to apply for GST Registration?

A business has to get himself registered under GST as soon as any of the following condition gets triggered:

  1. Aggregate turnover reaches the threshold limit.
  2. Fall under any of the conditions mentioned above.

How to Apply for GST Registration?

  1. GST registration can be applied online through https://reg.gst.gov.in/registration/
  2. All required details are to be filled in the online form.
  3. OTP will be received on email ID and Mobile No. mentioned in the Application Form.
  4. Application shall be submitted after entering the OTP.
  5. 15-digit Temporary Reference Number (TRN) will be received.This TRN will also be sent to the mentioned email and mobile no. on the Application form (This will also be sent to your email and mobile). Note down the TRN. Filling of part-B details must be done within the next 15 days (You need to complete filling the part-B details within the next 15 days).
  6. Once again go to GST portal and select ‘New Registration’ tab.
  7. Select Temporary Reference Number (TRN). Enter the TRN and the captcha code and click on Proceed.
  8. You will receive an OTP on the registered mobile and email. Enter the OTP and click on Proceed
  9. You will see that the status of the application is shown as drafts. Click on Edit Icon.
  10. Part B is to be filled with the required details and appropriate documents are required to be uploaded.

Documents Required for GST Registration?

  • PAN of the Applicant
  • Aadhaar card
  • Proof of business registration or Incorporation certificate
  • Identity and Address proof of Promoters/Director with Photographs
  • Address proof of the place of business
  • Bank Account statement/Cancelled cheque
  • Digital Signature
  • Letter of Authorization/Board Resolution for Authorized Signatory

Penalty for not obtaining GST Registration?

  • An offender not paying tax or making short payments (genuine errors) has to pay a penalty of 10% of the tax amount due subject to a minimum of Rs.10,000.
  • The penalty will at 100% of the tax amount due when the offender has deliberately evaded paying taxes

Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article. 

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