GST Registration Process, Documents, Fee, Limit – Complete Detail

Here is the complete procedure for GST Registration like persons required for GST registration, compulsory registration, voluntarily registration, threshold limit, procedure for GST registration, timeline, important points, Aadhaar authentication, documents required for GST registration, practical procedure for online registration.

Persons Liable for GST Registration

Every supplier liable to be registered in the State or Union Territory from where he makes a taxable supply of good or services or both over Rs.20 lakh/10 Lakhs in a financial year.

Registration Limit (Case of Supply of Goods)

The threshold limit for GST registration is applicable if supplier exclusively supply of Goods except notified goods.

  • 10 Lacs  – Manipur, Mizoram, Nagaland, Tripura
  • 20 Lacs – Puducherry, Uttarakhand, Meghalya, Arunachal Pradesh, Sikkim, Telangana
  • 40 Lacs (In case of Supply of Goods)/ 20 Lacs (in case of Suppy of Services/Supply of Goods and Services) – All other states including following special category state Assam, J&K, Himachal Pradesh.

Notified Goods: Ice-Cream and other edible ice, PAN Masala, Tobacco and manufactured Tabaco substitutes.

Registration Limit (Case of Supply of Goods/Supply of Services or Both)

The threshold limit for GST registration is applicable if supplier supply of Goods, Services or Both.

  • 10 Lacs – Manipur, Mizoram, Nagaland, Tripura
  • 20 Lacs – In all states except above specified states.

Aggregate Turnover:

  • PAN wise on all India basis

Turnover Include:

  • Taxable, Interstate, Exempt, Export, Nil Rated
  • Supply made by agent on behalf of principal to be added in aggregate turnover of agent
  • Supply made by job worker on the behalf of principals not be added in aggregate turnover of job worker
  • Inter-state supplies of persons having the same PAN
  • Outward Supplies under RCM

Turnover Exclude:

  • Inward Supplies under RCM
  • Central Tax, State Tax, Union Territory Tax, Integrated Tax and Cess

Note: Please check your state GST notification before taking any decision since the limit may change from time to time.

Cases When 40 Lacs Limit is Not Applicable

  1. If required to take compulsory registration section 24
  2. In case of voluntary registration
  3. Supply of i) ice-cream or edible ice ii) Pan Masala iii) All Tabacco & Tabacco product (Only 10/20 Lacs limit is available)

Persons deemed exclusive supplier of goods,  even if he is engaged in exempt supply of service by way of extending deposits, loans and advances, so far as the consideration is represented by way of interest or discount.

Persons Not Liable for Registration

1) Engaged in exclusive supply of goods, services or both

  •  not liable to tax or
  •  wholly exempt from tax

2) Agriculturist, to the extend of supply of produce out of cultivation of land.

Government has exempted the persons from GST registration who are only engaged in making supplies of taxable goods or services under RCM u/s 9(3).

Compulsory Registration

The following persons must take GST registration irrespective of their turnover threshold limit. So here it does not matter the turnover threshold limit. If you fall under the following category, you must take GST registration.

Inter-State Supplies

  • If you are engaged in inter state supply of goods even of Rs.1 then you must get GST registration except in case of handicraft goods.
  • If you are doing inter state supply of services then you are exempt to get compulsory registration. You must check threshold limit as per section 22 of CGST act as given above.

Casual Taxable Persons

The casual taxable persons making taxable supply of goods, services or both must take compulsory GST Registration.

Casual Taxable Persons: The person who occasionally undertakes transactions involving supply of goods or services both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or UT where has no fixed place of business.

Other Conditions

  • The persons who are required to pay tax under reverse charge must take GST registration.
  • The non-resident taxable person must take GST registration.
  • Persons who make taxable supply of goods/services on behalf of other taxable person whether as an agent or otherwise.
  • Every Electronic Ecommerce operators
  • Persons supplying goods through electronic commerce operators (i.e. Amazon Seller/Flipkart Sellers etc.)
  • OIDAR Services

 

 

Notified Intra-State Service

  • Renting of Immovable Property (OYO)
  • Transportation of Passenger (OLA/UBER)
  • Household Services (Urban Company)

Procedure for GST Registration

The procedure for GST registration is very simple. The person who is liable to be registered must apply GST registration within 30 days from the date on which he becomes liable for GST registration.

Timeline for GST Registration Application

Particulars Where When
Persons who is liable to be registered u/s 22 or u/s 24 in every such state or union territory which he is doing business within 30 days from the date on which he becomes liable for registration
Units in SEZ or SEZ Developer Separate registration for units in SEZ & outside the SEZ in a same ST or UT. within 30 days from the date on which he becomes liable for registration
Persons making supply in Territory Water Coastal State or UT at the nearest point within 30 days from the date on which he becomes liable for registration
Casual Taxable Person or non-resident taxable person in every such state or union territory which he is doing business at least 5 days prior to the commencement of business

Important Points

  • The Persons liable for GST registration shall have PAN except TDS deductor and Non-resident taxable persons.
  • The person can get multiple GST registration in a state or multiple states if have multiple business in that particular place.
  • The persons can get voluntarily GST registration irrespective of GST threshold limit.
  • The taxable person shall furnish bank account detail within 45 days/due date of return whichever is earlier.
  • The GST certificates comes in Form GST REG-06.
  • The GST number is of 15 digit.
  • The GST registered person shall display RC and GSTIN on the name board at the entry and in a prominent location at his principal place of business and additional place of business.

Effective Date of Registration

Applications Filed Period Effective from
within 30 days Date on which the person becomes liable for GST Registration
Non within 30 days date of grant of registration

Aadhaar Authentication Process under GST

Persons Already Registered under GST

  • Now, the every registered person shall undergo for Aadhaar authentication.
  • In case of registered person will not do the Aadhaar authentication, the GST registered shall deemed to be invalid.  (Sec 25 (6A)

Persons Applying for Fresh Registration

Individual

The individual persons shall undergo AAdhaar authentication or furnish proof of possession of Aadhaar number with registration application in order to get GST registration.  Sec 25 (6B)

Every person other than individual

  • Karta (HUF)
  • M.D. (Company)
  • Whole time director (Company)
  • Member of managing committee (AOP)
  • Board of trustees (Trust)
  • Authorized representative
  • Authorized Signatory
  • Notified person by Central Government

Consequences for Failure Aadhaar Authentication

In case of failure to do Aadhaar authentication, the GST registration shall be granted only after physical verification of place of business in presence of said person.

Aadhaar Authentication Not Applicable

  • Not a citizen of India
  • Department of Central Government or State Government
  • Local Authority
  • Statutory Body
  • Public Sector Undertaking
  • Persons Applying for Registration in case of UIN

Cases When GST Registration Deemed to be Approved

If there is no action have been taken by the GST department within the timeline mentioned below then the GST registration shall be deemed to be approved.

Cases Timeline
After Aadhaar Authentication within 3 working days from the date of submitting application
Failed Aadhaar Authentication within 21 day from the date of submitting application
Not Opted for Aadhaar Authentication within 21 day from the date of submitting application
Opted Aadhaar authentication but failed to complete, notice is issued in the form GST REG-3 and the person has replied with 7 working days from the date of receipt of clarification, information or documents furnished by the applicant in GST REG-04

Documents Required for GST Registration

The following documents are required for GST registration in any state or UT.

List of Documents

  • PAN Card, Aadhaar Card or Passport (for Non-resident taxable person)
  • Photogram of proprietor/partner/director
  • Bank Account detail – a copy of cancelled cheque or bank statement
  • Address prof of office –
Own Office Rented Office
copy of electricity bill/landline bill/water bill/property tax receipt Rent agreement or non objection certificate (NOC) from owner

Practical Procedure for GST Registration Online

Here is the complete GST registration procedure online. Please follow the following 13 steps to do online GST registration.

13 Steps for Online GST Registration

Step 1: Visit the official GST Portal web site https://gst.gov.in

Step 2: Click on Services -> Registration -> New Registration

Step 3: Now, fill the columns like, I am a, State/UT, District, Legal Name of Business, PAN, email address, Mobile Number.

Step 4: Now, enter OTP of email and mobile number.

Step 5:  Note Temporary Reference Number (TRN)

Step 6:  Now, visit the GST portal again and click on the ‘Register’.

Step 7:  Enter TRN and captcha.

Step 8: Click on Proceed.

Step 9:  Enter OTP on your email ID and mobile number.

Step 10:  After that you need to fill 10 sections like photographs, business proof, bank detail etc.

Step 11: After completion of all the detail proceed to verification page with EVC, e-sign or DSC.

Step 12: After verification, you will get ARN.

Step 13:  You can check GST registration status by entering ARN any time.

Notes: You can furnish bank account detail after obtaining GST registration within 45 days from the date of grant of GST registration or the due date of furnishing GST return whichever is earlier.

It is mandatory to furnish bank detail otherwise GST registration is liable to cancelled.

 

Issue of GST Registration Certificate (RC)

Check here what is GST registration certificate REG-06 and how to download it online.

GST Certificate REG-06

  • You will get certificate of GST registration after the complete verification by proper officer in Form No.REG-06.
  • You should display this GST number on the name board at his principal place of business and at every additional places of business.
  • If you have applied for single GST registration for all the branches in the state or UT, you will get one GST registration certificate having address of all the places of business in the GST registration certificate.

How to Download GST Certificate

Step 1: Visit the official website of GST i.e. gst.gov.in

Step 2: Login with your user id and password

Step 3: Go to Services -> User Services -> View/Download Certificates

Step 4: Click on download icon. That it!

 

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