A unique GST identification number is issued to the taxpayer after filing an online application on the Common portal. Any person having a GST number means he is registered under Goods & Service Tax. Registered taxpayers are required to collect tax from customers and deposit it to the Government.
Registrants will enjoy the following benefits-
Any individual or business who is not required by law to get registered under GST may apply for registration on a voluntary basis. In that case, he has to follow all GST compliances as if he was liable for registration. Further, as per section 29 of the CGST Act, voluntary registration may be canceled if the business has not been commenced within six months from the date of registration.
Every person is legally bound to register in the GST regime if,-
Suo moto registration
As per rule 26 of CGST rules, a GST officer may register the person on a temporary basis if during any proceedings he finds that such person liable to registration under the Act and has failed to apply for same Any person to whom temporary GST registration is granted shall apply for registration within a period of ninety days from the date of the temporary registration.
Registration under composition levy
Small taxpayers whose turnover is less than Rs 1.50 crores have an option to register under the GST composition scheme. In this scheme, GST levied at the reduced rates and also fewer GST compliances need to follow.
(1) Any person who is engaged in the exclusive supply of goods, and his aggregate turnover of such supplies exceeds Rs 40 lakh in a financial year
(2) Any person who is engaged in the supply of services, and his aggregate turnover of services exceeds Rs 20 lakh in a financial year.
(3) Inter-state state supplier of goods or services
(4) Person liable to pay tax under reverse charge mechanism
(5) Casual taxable person
(6) Non-Resident taxable person
(7) E-commerce operator
(8) A person who requires to deduct tax under section 51 of CGST act, 2017
(9) Input service distributor
(10) Any person who is engaged in the supply of goods or services on the behalf of another taxable person
(11) Every person supplying OIDAR services from a place outside India to an unregistered person in India
(12) Persons notified by the government
Any person engaged in the following supplies exempted from registration under GST-
(a) Supply of exempted or non-taxable goods/services
(c) Inter-state sale of services and aggregate turnover is less than Rs 20 lakhs.
(d) Supply covered under the reverse charge mechanism
Following documents are required to be uploaded on GST official website for registration-
(1) PAN card of the applicant
(2) Aadhaar card of the applicant
(3) Cancel cheque copy or bank A/c statement
(4) Business address proof i.e. rent agreement or property tax receipt/electricity bill
(5) MOA, AOA, and certificate of incorporation in case of a company
(6) Partnership deed in case of a firm
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.
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 process has been introduced under GST law with effect from 21.08.2020 for the persons applying for GST registration.
Applicants, who, either do not provide Aadhaar, while applying for new registration or whose Aadhar authentication fails in validation, would be subjected to site verification by the tax department. However, tax authority based on the documents produced can grant registration.
Registration under GST can be canceled by the tax officer either on his own motion or on an application filed by the taxpayer or his legal heirs. Once GST canceled, the taxpayer will no longer liable to pay or collect tax in the GST regime.
Proper officer can cancel registration due to the following reasons-
There are no time restrictions given in law for the validity of the GST number. GSTIN is valid for a lifetime if It has not canceled by the tax officer nor surrendered by the taxpayer. However, In the case of a casual taxpayer or non-resident taxable person, the validity of GSTIN is limited for a period of 90 days or the period mentioned in the registration application.
After submission of application for registration on GST portal, the status of an application can be tracked by following steps given below -
Step 1: Visit the GST portal
Step 2: Click on the “Service” tab
Step 3: Select the “Registration” tab from the dropdown menu
Step 4: Click on “Track Application Status”
Step 5: Enter ARN and click on the search button
Step 6: Status of application will be displayed
As per Section 26, the grant of registration or the Unique Identity Number (UIN) under the SGST Act or the UTGST Act shall be deemed to be a grant of registration/UIN under the CGST Act subject to the condition that the application for registration/UIN has not been rejected.
As per section 28, every registered taxpayer shall inform the proper officer of any changes in the GST certificate. The requirement for amendments in registration may arise due to several factors such as a change in address, change in contact number, change in business details, and so on. Application for amendment of registration can be categorized into two types:
Section 30 gives an option to taxpayer to restore his registration by making the application within 30 days from the date of service of the cancellation order. Revocation is not allowed for UIN holders, GST practitioners or, GST cancelled on taxpayer request. It is important to note that restoration application can be filed only after filing returns along with interest and penalties. If registration has been cancelled due to the non-filing of GST returns, Proper officer may reject the application only after giving an opportunity of being heard taxpayer.
if it is statutorily required to get registration under Goods and Services Tax and the same is not done yet,
*Penalty for not obtaining GST registration would be higher of the following,-
100% of tax dues
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).
Section 22 – Persons liable for registration
Section 23 - Persons not liable for registration
Section 24 - Compulsory registration in certain cases
Section 25 - Procedure for registration
Section 26 - Deemed registration
Section 27 - Special provisions relating to casual taxable person and non-resident taxable person
Section 28 - Amendment of registration
Section 29 - Cancellation or Suspension of registration
Section 30 - Revocation of cancellation of registration
Rule 8 - Application for registration
Rule 9 - Verification of the application and approval
Rule 10 - Issue of registration certificate
Rule 10A - Furnishing of Bank Account Details
Rule 11 - Separate registration for multiple places of business within a State or a Union territory
Rule 12 – Grant of registration to persons required to deduct tax at source or to collect tax at source
Rule 13 – Grant of registration to non-resident taxable person
Rule 14 – Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a nontaxable online recipient
Rule 15 – Extension in period of operation by casual taxable person and nonresident taxable person
Rule 16 – Suo-moto registration
Rule 17 – Assignment of Unique Identity Number to certain special entities
Rule 18 – Display of registration certificate and Goods and Services Tax Identification Number on the name board
Rule 19 – Amendment of registration
Rule 20 – Application for cancellation of registration
Rule 21 – Registration to be cancelled in certain cases
Rule 21A – Suspension of registration
Rule 22 – Cancellation of registration
Rule 23 - Revocation of cancellation of registration
Rule 24 - Migration of persons registered under the existing law
Rule 25 - Physical verification of business premises in certain cases
Rule 26 – Method of authentication
A taxpayer has an option to file an application for restoration of cancelled GST registration. Revocation application shall be filed in GST REG-21 through common portal....
It is further clarified that the benefit of notification would be applicable in those cases also where the application for revocation of cancellation of registration is either pending with the proper ...
The closing date of late fee amnesty scheme & time limit for filing of application for revocation of cancellation of registration has been extended....
Tax officer can cancel the GST registration where (a) taxpayer has not filed a return for six consecutive months (b) ITC availed in violation of statutory provisions...
Before applying for GST online check whether you are legally bound to register for GST or not. The registration process for GST is online....
Taxpayers are required to update their Bank Account Details on GST portal within 45 days of the first login. Login to the taxpayer portal. Click on ‘Registration...
More than one GST registration for multiple places of business in the same state or other state or the same address. Steps to obtain two GST numbers on same PAN...
The taxpayer has to file an application for amendment of registration in GST. Amendment application is categorized in two types - Core fields & Non-core fields....
GST registration is compulsory for a non-resident if he is engaged in any kind of taxable supply in the taxable territory. Steps to get registered as NRI in GST....
The taxpayer or legal heir may file an application for surrender of GST registration in the specified circumstances. Learn how to surrender GST number online. ...
An authorised signatory refers to a person who is authorised by the taxpayer to perform activities on the GST portal on his behalf. Learn more......
Complete list of documents for GST registration for the proprietor, Partnership firm and Company. Bank account details and proof of principal place of business....
To file a reply to the GST cancellation notice, visit the GST portal and navigate to the Services and click on the application for filing clarifications...
Suo Moto cancellation under GST means cancellation of registration by the officer on its own motion. The officer must have a valid reason for initiation of proceedings....
Suo moto GST registration can be initiated by the proper officer where he finds that taxpayer has failed to apply for registration under Goods & Services Tax....
Aadhaar Authentication process has been introduced under GST law with effect from 21.08.2020 for the persons applying for GST registration. ...
Computation of aggregate turnover for increased GST threshold. The limit of GST registration for goods is 40 lakhs and for services is 20 lakhs....
Registration under GST is compulsory in certain cases even the turnover is less than the threshold. Know more about compulsory GST registration as per section 24...