Home > GST Home > GST Help Center > Guide on GST RegistrationLast Updated: May 12th 2019

Registration process of Goods and Service Tax (GST) in India

Quick guide on GST Registration process.

Goods and Services Taxes (GST), is an Indirect tax, applicable on sale of Goods and Services. Multiple taxes like VAT, Service Tax, etc are subsumed into GST.Every entity whose taxable supply of Goods or Services or both exceeds the threshold limit has to be registered for GSTIN.

GST Registration @ EZTax.in

  1. Send an email to support@eztax.in or call @ +91 7288 900 900 or Chat Online @ EZTax.in to get started your GST Registration.
  2. Steps in Final GSTIN
    • TRN: Once the new user has registered in gst.gov.in , the entity will get a TRN (Temporary Reference Number) .
    • ARN: the entity will get the ARN (Application Reference Number), after successful submission of GST Registration Application.
    • GSTIN: After submitting the form, government will issue GSTIN number after due verification of the information with the respective state, central authorities.
  3. After payment with EZGST.in, you will be receiving TRN, and ARN, generally with in 48 hours.

Documents required for GST Registration

  1. PAN Card.
  2. Aadhaar card where ever possible.
  3. Digital Signature in case of companies and LLP.
  4. Valid mobile number and Email ID.
  5. Photograph of Proprietor, partners, authorized signatories.
  6. Registration Certificate obtained under earlier Tax laws.
  7. Proof of appointment of authorized signatory and their personal details.
  8. Proof of principal place of business.
  9. Opening page of Bank statement held in name of Business or Proprietor.

Registration requirement under GST

Section 22 of the CGST/ SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and/or services which are liable to tax under GST, and his aggregate turnover* in a financial year exceeds the threshold limit of twenty lakh rupees, shall be liable to register himself within 30 days in the State or the Union territory from where he makes the taxable supply.

In case of eleven special category states {as mentioned in Art. 279A (4) (g) of the Constitution of India}, this threshold limit for registration liability is ten lakh rupees.

Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees.On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST law will not be liable for registration.

* Aggregate Turnover:

Aggregate turnover shall include the aggregate value of all taxable supplies, exempt supplies and exports of goods and/or services and exclude taxes viz. GST.] Aggregate turnover shall be computed on all India basis. For NE States and special category states, {Arunachal Pradesh, Assam, Jammu & Kashmir, Meghalaya, Manipur, Uttarakhand, Himachal Pradesh, Sikkim, Tripura, Mizoram, and Nagaland} the exemption threshold shall be [Rs. 10 lakhs]. All taxpayers eligible for threshold exemption will have the option of paying tax with input tax credit (ITC) benefits. Tax payers making inter-State supplies or paying tax on reverse charge basis shall not be eligible for threshold exemption.

Cases where Registration is mandatory

  • Every person who is registered under any of the laws that are subsumed into GST, on the day immediately preceding the appointed day - Shall be liable to register w.e.f the appointed day.
  • Persons making any inter-State taxable supply.
  • Casual taxable persons * making taxable supplies; They should register themselves at least 5 days prior to commencement of business.
  • Persons who are required to pay tax under reverse charge.
  • Non-resident taxable persons** making taxable supply; They should register themselves at least 5 days prior to commencement of business.
  • An electronic commerce operator for whom the provision of section 9(5) of GST Act apply.
  • Persons who are required to deduct tax under section 51.
  • Every electronic commerce operator.
  • Persons who supply goods or services or both on behalf of other taxable persons whether as an agent or otherwise.
  • Input service distributor.
  • Persons who supply goods or services or both, other than supplies specified under sub-section (5) of section 9, through such electronic commerce operator who is required to collect tax at source under section 52.
  • 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.
  • Such other person or class of persons as may be notified by the Government on the recommendations of the Council.

* Casual Taxable Person: Casual Taxable Person has been defined in Section 2 (20) of GST Law. It means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.

** Non-resident Taxable Person :means any person who occasionally undertakes transactions involving supply of goods or services or both, whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India in terms of Section 2 (77).

GST Composition Scheme

  • Small tax payers with an aggregate turnover in a financial year up to Rs. 50 lakhs shall be eligible for composition scheme.
  • The Composition scheme is optional but if opted will be applicable for all business verticals.
  • The taxpayer shall pay tax as a percentage of his turnover during the year without availing the benefit of input tax credit & he cannot pass the benefit of Input tax credit to the buyer while making sale.
  • Any person opting for composition levy shall not issue any tax invoices and shall not collect any tax from his customers.
  • Tax payers making interstate supplies for paying tax on reverse charge basis shall not be eligible for composition scheme.

Registration Procedure of GST:

  1. GST REG-01 (Part A): Applicant requires to submit his PAN number, Mobile number, Email Id for verification at GST portal. Pan will be verified in GST portal, mobile and email id will be verified by OTP. After successful validation application reference number (ARN) number will be generated.
  2. GST REG-01 (Part B): Applicant needs to fill the form B & mention the ARN number generated earlier here and attach the relevant documents and can submit it.
  3. GST REG-02: Will be issued as acknowledgement after successful submission of part B form GST REG-01.
  4. GST REG-03: With in the 3 days of submission of form REG-01 Part B if the details are found incomplete or if any additional information is required by the officer then a Notice seeking the information will be issued in form GST REG-03.
  5. GST REG-04: Within 7 days of receipt of notice in form GST REG-03 the person needs to reply stating all the details asked in form GST REG-04.
  6. GST REG-05: If the additional details mentioned in form GST REG-04 are not found satisfactory then rejection of registration application will be issued in form GST REG-05.
  7. GST REG-06: If all the details provided via forms GST REG-01 Part B & form GST REG-04 are found satisfactory then certificate of Registration will be issued in form GST REG-06.
  8. GST REG-09: For registration of non-resident taxable person. (Registration will be valid for a maximum period of 90 days).

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