Question 1

What are Types of GST Registrations?

Accepted Answer

Mainly there are two types of GST registrations:     1. Regular GST Registration  This is normal GST registration wherein a person is registered without any deposit and falls under the normal category of person.      2. Composition Registration  Any Entity/person having a business turnover of less than Rs. 1.5 Cr. During the Financial year, One can enroll under this scheme wherein a flat rate of GST is required to be paid on sales. However, he is not eligible to claim any input tax credit. A person has to exercise his option once before the start of the Financial year to go into this scheme. However, he can continue in that scheme until he opts out.

Question 2

What documents are required for GST Registration?

Accepted Answer

Following Documents are compulsorily required to get GST Registration:  ​  1. PAN card of the Entity/legal person​  2. Aadhar Card of the Entity/legal person  3. Identity & Address Proof of owner  4. Address Proof of the Business  5. Bank Account Proof  ​  For More information on GST registration documents for different constitutions i.e. Proprietorship, Partnership, LLP, Companies, etc.

Question 3

How to Calculate Aggregate Turnover for GST Registration?

Accepted Answer

Aggregate Turnover for the purpose of GST registration means the aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on a reverse charge basis), exempt supplies, exports of goods, or services or both and inter-state supplies of persons having the same Permanent Account Number, to be computed on an all-India basis but excludes central tax, State tax, Union territory tax, Integrated tax, and cess

Question 4

How to Cancel GST registration?

Accepted Answer

GST registration can be canceled in two ways:   ​  1. By the Registered person on an application made by him :   ​  (a) When the business is discontinued/transferred/amalgamated with other entity/disposed of.   ​  (b) When there is a change in the constitution of the business     (c) When a taxable person is not required to be registered   ​  2. By the Proper Officer on his own :      (a) When the dealer or registered person has contravened some provisions of the act     (b) When the registered person has not filed returns for 6 months (3 months for composite taxable persons)     (c) When the registered person has not commenced business within 6 months from the date of registration     (d) When registration has been obtained by means of fraud, willful misrepresentation, or suppression of facts  ​

Question 5

How to search Ward for GST Registration or Know your jurisdiction?

Accepted Answer

If you are applying for GST Registration, one of the things you need to fill up in the online form is the GST jurisdictional ward under which your business premises is falling.   ​  To search for the Ward for GST registration, please visit cbic-gst.gov.in. In the main menu, you will find the services menu. On clicking the same, know your jurisdiction sub-menu will be available. On clicking the same, the state is to be selected, and then the Zone and the commissioner will be visible. Please select your jurisdictional commissioner. Under that, the Division will be visible. On selecting your division, the GST Range will be visible with the address area which falls under that jurisdictional range.   ​  That range will be the ward/jurisdiction for the purpose of GST registration.

Question 6

How to Check GST Registration Certificate & download the PDF?

Accepted Answer

After getting GST Certificate from the GST Department, many times a taxpayer is in need of the same and wants a PDF copy of the same.   Here we will look at how a taxpayer can search his GST certificate on the GST portal and download the same in PDF format.  ​  First, visit the GST portal i.e. www. gst.gov.in. Login to your account with your User ID and Password.   Under the Services menu, go to User services. Under the user services menu, go to the view/download certificate sub-menu. On clicking it, the GST registration certificate including any amendments made will be available for view and download. Click the download button. The Certificate in PDF will be downloaded.