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What is GST registration?

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-

  • Legally recognized as supplier
  • Tax can be collected from customers
  • Taxes paid on purchases can be reduced from output tax liability
  • No inter-state sale restrictions
  • Competitive advantage in the market

Types of GST registration

Voluntary registration

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.

Mandatory registration

Every person is legally bound to register in the GST regime if,-

  • he is engaged in the supply of goods or services, and the aggregate turnover of his supplies exceeds the GST threshold limit i.e 40 lakhs in the case of goods and 20 lakhs for services.
  • he is covered under the compulsory GST 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.

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.

Who should apply for GST registration?

(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

Who is not required to register under GST?

Any person engaged in the following supplies exempted from registration under GST-

(a) Supply of exempted or non-taxable goods/services

(b) Agriculturists

(c) Inter-state sale of services and aggregate turnover is less than Rs 20 lakhs.

(d) Supply covered under the reverse charge mechanism

Documents for online GST registration

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

 

Documents for online GST registration

 

GST provisions applicable to registration

 

CGST Act

CGST Rules

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

GST registration validity

There are no time restrictions given in law for the validity of the GST number. Registration 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 registration is limited for a period of 90 days or the period mentioned in the registration application.

Steps to track GST application status

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

Deemed Registration

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.

Amendment of registration

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:

  • Application for amendment of Core fields in registration - Approval of tax official is required.
  • Application for amendment of Non-Core fields in registration - Auto approved after successful filing by the taxpayer.

Revocation of cancellation of registration

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.

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