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Register for GST online - 10 things you must know

GST exemption limit

The first thing you must know before applying for GST is that whether you are legally bound to register for GST or not. You will have to get registered in GST law, if-

(i) You are engaged in the exclusive supply of goods, and the aggregate turnover of such supplies exceeds or likely to exceed Rs 40 lakh in a financial year.

(ii) You are engaged in the supply of Services, and the aggregate turnover of such supplies exceeds or likely to exceed Rs 20 lakh in a financial year.

(iii) You are covered under the compulsory registration criteria. This means it is mandatory for a specified category of persons to obtain GSTIN online even their annual turnover is less than the above-mentioned GST threshold.


GST registration fees

This section is about how much you need to pay to get registered in the GST regime. The Government GST site provides a self-registration facility. You will not be required to pay any fees if you apply for registration through the government site. However, the enrollment process on the GST site is time-consuming and required a large number of information and documents. You can register online for GST at very low prices with the help of Tax Gyata experts.

Documents to be uploaded

While register for GST, you must have a soft copy of the required documents to upload on the common portal. Here is the list of documents that you require to submit with the registration application--

  • PAN card
  • Aadhaar card
  • Canceled cheque copy or latest bank account statement
  • Business address proof (in case of rented premises, utility bill with rent agreement or in case freehold premises, ownership document or in case of shared premises – utility bill with NOC from the owner)
  • If your business registered as Body Corporate, proof of business registration and documents of directors
  • If your business registered as a partnership firm, partnership deed and documents of partners


Online process

The registration process for GST is completely online which means any kind of hard copy or physical printout is not required to submit. Moreover, you are not required to visit any office or authority to enroll for GST. Application for GST number can file digitally while seating at home. If you find any difficulty at the time of applying for GST, you can approach Tax Gyata consultants for GST consultancy.

Aadhaar authentication

Aadhaar authentication is a process by which the Aadhaar number along with other biometric details of the Aadhaar holder are submitted to the Central Identities Data Repository (CIDR) for verifying the user.

While registering for GST, every applicant can opt for Aadhaar authentication. The applicants who opt for it must submit the Aadhaar number along with the GST registration application. After this, they need to e-verify the same on the GST portal using the authentication link sent to the mobile number and email ID linked to the Aadhaar.

If a person fails to do an Aadhaar authentication when opted or has not opted for it, the registration will be granted only after a physical verification is done of the principal place of business by the GST officer.


Multiple registrations

Existing GST registration will not work if you are planning to open a new branch in another state. Separate registration is required for each respective state if the place of business is situated in that state. Also, the same PAN can be used for registration in different states. Note, you may also be granted more than one registration in the same state if the following conditions are met-

  • Multiple places of business in the same state
  • A new registration application will be filed for such place of business
  • Supplies made from one branch to another branch will be taxable like normal sales.


Composition scheme

While registering for GST, you have the option to choose a composition levy. Taxpayers whose annual turnover is below 1.5 crores may apply for GST registration under the composition scheme. Under this scheme, a taxpayer is required to pay tax at reduced rates with minimum compliance. A few points about the composition scheme-

  • The benefit of the input tax credit is not available
  • A tax invoice cannot be raised
  • Inter-state outward supplies are restricted
  • The word “composition taxable person” must be mentioned on every notice or signboard displayed at the place of business.
  • The word “composition taxable person, not eligible to collect tax on supplies” must be mentioned in the bill of supply


Consequences of not having GST number

You may face the following consequences if you are statutorily required to register for GST online and registration not applied for yet.

  • Payment of tax dues with the penalty*
  • Tax cannot be collected from customers
  • The input tax credit cannot be availed
  • The input tax credit cannot be transferred
  • Detention or confiscation of goods
  • Detention or confiscation of conveyances

 *Penalty for not registering in GST regime would be higher of the following,-

  • 100% tax dues or
  • Rs 10,000

For example, Mr. Subermanyam fails to register for GST, and his tax dues as assessed by authorities are Rs 50,000. In the given situation, Mr. Subermanyam shall be liable to pay tax dues with a penalty of Rs 50,000 (100%. of tax dues).

Recent updates related to GST registration

28th May 2021

The last date for filing an application for revocation of canceled GSTIN falling between 15th April 2021 to 29th June 2021 extended to 30th June 2021.

5th March 2021

The search ARN functionality for registration on the common portal has been enhanced for taxpayers.

31st January 2021

(i) SEZs while applying for GST registration will have to provide the validity period as per the letter of authorisation (LOA).

(ii) Aadhaar authentication has been implemented on the Common portal for existing taxpayers.

31st December 2020

(i) For new registrants who opted for Aadhaar authentication, the authentication would be required only for one Primary Authorized Signatory and one Promoter instead of all.

(ii) Now, GST practitioners can apply cancellation of GST registration in Form GST PMT-06.

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CA Anand Singh

CA Anand Singh

I am a practising Chartered Accountant with 6 years of experience in Direct and Indirect Taxation, FEMA, Corporate Law and Audit etc.