Mandatory Registration under GST
1. Every Person on exceeding the following aggregate turnover would be liable to get registered under the GST Act:
Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh, Uttarakhand.
Rest of India (Except Jammu & Kashmir*)
*Person making supply from Jammu & Kashmir are not required to register under GST, as GST Act does not applies to the state of Jammu and Kashmir.
2. Following person are required to get themselves mandatorily registered even if their aggregate turnover does not exceed the limits specified in point 1 above:
(i) persons making any inter-State taxable supply;
(ii) casual taxable persons making taxable supply;
(iii) persons who are required to pay tax under reverse charge;
(iv) electronic commerce operators required to pay tax under sub-section (5) of section 9 of Central Goods and Service Tax Act;
(v) non-resident taxable persons making taxable supply;
(vi) persons who are required to deduct tax at source (Section 51),
(vii) persons who make taxable supply of goods or services or both on behalf of other taxable persons whether as an agent or otherwise;
(viii) Input Service Distributor, whether separately registered or not;
(ix) persons who are required to collect tax at source (Section 52);
(x) every electronic commerce operator;
(xi) every person supplying online information and database access or retrieval services from a place outside India to a person in India, other than a registered person; and
(xii) such other person or class of persons as may be notified by the Government on the recommendations of the Council.
“Aggregate Turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State. Supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.
Documents required to be uploaded for registration in the GST Portal.
o Photographs: Photographs of proprietor, partners, managing trustee, committee etc. and authorized signatory
o Constitution of taxpayer: Partnership deed, registration certificate or other proof of constitution
o Proof of principal / additional place of business:
§ For own premises – Any document in support of the ownership of the premises like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
§ For rented or leased premises – copy of rent / lease agreement along with owner’s (landlord) documents like latest property tax receipt or Municipal Khata copy or copy of electricity bill.
o Bank account related proof: Scanned copy of the first page of bank pass book or bank statement
o Authorization forms: For each authorized signatory, upload authorization copy or a copy of resolution of managing committee or board of directors in the prescribed format.
Mode of Signing the GST Registration Form:
1. Digital Signature Certificate: Electronically signing the Registration Application using DSC is mandatory for Companies, Foreign Companies, Limited Liability Partnership (LLPs) and Foreign Limited Liability Partnership (FLLPs)
2. E-Signature: Persons, other than those required to sign mandatorily using DSC, have an option to either use DSC or E-Signature.
Steps Required in the registration process under GST:
Step 1: Fill Part-A of Form GST REG-01. Provide your PAN, mobile number, and E-mail ID, and submit the form.
Step 2: The PAN will be verified on the GST Portal. Mobile number, and E-mail ID are verified with a one-time password (OTP).
Step 3: Fill Part- B of Form GST REG-01 using the Application Reference Number that will be received on your mobile no and e-mail id. Attach the required documents and submit the form. Upload the list of Document as stated above with the application form, either directly or through a Facilitation Centre notified by the Commissioner
Step 4: The acknowledgment for such application will be generated in Form GST REG--02
Grant of Registration Certificate:
On verification of the above documents by the proper officer if found insufficient then the department will seek additional information in Form GST REG 03, and if found satisfactory then certificate of registration shall be issued in Form GST REG 06 within 3 days from the date of receipt of Form GSTR 01.
The response to Form GSTR 03 would be required to be made within 7 days from the date of receipt of the of such in Form GSTR 04. If the additional information as required by the department is found sufficient then certificate of registration shall be issued in Form GST REG 06 within 3 days from the date of receipt of Form GSTR 04.
If the details furnished in the return are found unsatisfactory then the registration application will be rejected using Form GST REG-05.
Obtaining GSTIN (GST Identification number) by registering with GST portal is important for any business person or firm to claim input tax credit of GST paid at the time of procuring the goods/services. The process of registration is quick and simple. Moreover, various facilitation centers will be set up to ease the taxpayers’ GST registration.