Online GST Registration Services in India
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GST REGISTRATION PROVISIONS
Types of GST Registrations
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 Financial year to go into this scheme. However he can continue in that scheme until he opts out.
Documents required for GST Registration :
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.
Read our Article
Present Threshold Limit for GST Registration
States having a Threshold Limit of Rs.10 lacs for both Goods & Services are :
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Manipur, Mizoram, Nagaland & Tripura
The state having Threshold Limit of Rs.20 lacs for both Goods & Services are :
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Arunachal Pradesh, Meghalaya, Sikkim, Utrakhand, Pondicherry & Telangana
States having a threshold limit of Rs. 20 lacs for services & 40 lacs for Goods are :
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Jammu & Kashmir, Assam, Himachal Pradesh, and all other States
How to calculate Aggregate Turnover for GST Registration
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
Category of Persons who are not liable for GST Registration
The following category of Persons are not liable for GST Registration :
1. Persons exclusively engaged in supply of goods/services which are exempt/not liable to tax.
2. Agriculturists
3. Persons making only reverse charge supplies
4. Persons making inter-state taxable services upto Rs.20 lacs only.
5. Persons making inter-state taxable supply of certain notified handicraft goods of value upto Rs.20 lacs
6. Persons making supply of services through Electronic Commerce Operator upto Rs. 20 lacs only
Amendments in GST Registration/Changes in GST Registration
For Changes in some core-field of the registration, the proper application has to be made through GST portal within 15 days of the change.The proper officer will approve the amendments within next 15 days.
In case of changes in non-core fields, the same can be made through portal itself and no approval of officer is required.
Cancellation of GST Registration/ How to Cancel GST registration
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
Revocation of Cancellation of GST Registration
1. A registered person, whose registration is canceled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within a period of thirty days from the date of the service of the order of cancellation of registration at the common portal, either directly or through a Facilitation Centre notified by the Commissioner
2. No application for revocation shall be filed, if the registration has been canceled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns, has been paid along with any amount payable towards interest, penalty and late fee in respect of the said returns:
3.All returns due for the period from the date of the order of cancellation of registration till the date of the order of revocation of cancellation of registration shall be furnished by the said person within a period of thirty days from the date of order of revocation of cancellation of registration
4.Where the registration has been canceled with retrospective effect, the registered person shall furnish all returns relating to the period from the effective date of cancellation of registration till the date of order of revocation of cancellation of registration within a period of thirty days from the date of order of revocation of cancellation of registration
5. Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.
6.The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified, by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant.
7. The proper officer shall, before passing the order, issue a notice inFORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice inFORMGSTREG-24.
8. Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified within a period of thirty days from the date of the receipt of such information or clarification from the applicant.
How to search Ward for GST Registration or Know your jurisdiction
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.
Click Here to search your GST jurisdiction - Central
How to Check GST Registration Certificate & download the PDF
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 User ID and Password.
Under Services menu, go to User services. Under the user services menu, go to 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.
How to make amendments in GST Registration Certificate
Once a GST Registration has been granted, there are occasions when a registered taxpayer needs to amend the details filed in the certificate due to different circumstances such as change in mobile no., email ID, change in address, amendment in business details etc.
There are two types of amendments allowed in GST Registration, They are grouped as
1. Amendments in Non-core Fields
2. Amendments in Core Fields
What are Core Fields :
Following fields of Registration are considered as core fields.
(1) Name of the Business
(2) Addition/deletion of stakeholders such as partners etc.
(3) Change in Principal or additional place of Business
What are Non-core Fields :
All the fields of GST registration other than the above core fields are considered as Non-core fields.
The amendments in non-core fields can be done online i.e. they can be changed any time and the changes are effective immediately. No approval etc. is required from Assessing Authority.
In case of changes in Core fields, necessary proof of changes such as change in address etc. is to be attached and the application has to be filed online.
After filing of the application, the same goes to the jurisdictional assessing authority who may approve or reject the same after considering the documents submitted in this behalf.
The Authority may also call for any other details/documents and can give show cause notice regarding the same.
The application for amendments in GST registration has to be filed within 15 days of the occurrence of change.
Do you need Consent letter for GST Registration
Non resident taxable person gst Registration online
A non-resident taxable person's GST registration application is different from other normal taxpayer's applications. Form GST REG 09 is to be filed.
A non-resident taxable person has to electronically submit an application in Form GST REG-09 along with a self-attested copy of his valid passport, for registration, duly signed or verified through EVC at least five days prior to the commencement of business at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner.
The application for registration made by a non-resident taxable person has to be signed by his authorized signatory who shall be a person resident in India having a valid PAN. On successful verification of PAN, mobile number, and e-mail address the person applying for registration as a non-resident taxable person will be given a temporary reference number by the Common Portal for making the mandatory advance deposit of tax for an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought.
The registration certificate shall be issued electronically only after the said deposit appears in his electronic cash ledger. The amount deposited shall be credited to the electronic cash ledger of the Nonresident person.
The non-resident taxable person can make taxable supplies only after the issuance of the certificate of registration. The certificate of registration shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. In case the non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, before the end of the validity of registration granted to him.
The validity period of ninety days can be extended by a further period not exceeding ninety days. The extension will be allowed only on payment of the amount of an additional amount of tax equivalent to the estimated tax liability for the period for which the extension is sought has to be deposited.