GST Registration

GST Registration Online in India using GST Portal

Last Update Date : May 03, 2019
Estimated Read Time: 5 min

GST Registration

Goods and Service tax most commonly known as GST was introduced in India on 1st July 2017. Most of you might have seen and heard about GST a lot these days, and many of you might be keen to know what GST actually is. In this guide, we will be clearing your views about GST and GST Registration process.

What is GST Registration?

  • GST Registration is an online process where the GST Law implies that any business entity should obtain a unique number by concerned tax authority for collecting the tax and for availing Input Tax Credit (ITC).
  • It is a PAN-based and state-specific registration. The supplier is allotted with a 15-digit GST Identification Number (GSTIN), and the certificate of registration is made available for the applicant on the portal.
  • Voluntary registration is also allowed by GST Portal.

Who needs to register for GST in India?

Under the GST regime, the tax is payable by the registered taxable person on the supply of goods and services.

Here we have mentioned who needs to get registered under GST mandatorily.

  • Liability to pay tax arises when the taxable person crosses the turnover threshold of Rs 20 lakhs (Rs 10 lakhs for NE and the Special Category States) except in certain specified cases where the taxable person is liable to pay GST even though he has not crossed the threshold limit
  • Inter-State Suppliers
  • Having multiple branches in multiple states
  • Casual Taxable Person
  • A person who is required to pay under Reverse Charge Mechanism (if the supplier is unregistered under GST)
  • A person who must take Input Tax Credit
  • E-Commerce operators, supplying goods or service
  • Non- Resident Taxable Person

*Casual taxable person means the person whose place of business is not fixed and occasionally undertakes transactions involving the supply of goods or services or both.

*Non-Resident Taxable Person means the person whose place of business is not fixed or is not the resident of India and occasionally undertakes transactions involving the supply of goods or services or both.

Documents Required for GST Registration

As we all know GST is PAN-based, so PAN is the most important document for GST Registration (except for non-resident of India). The document list differs for every business category.

Different type of business categories mentioned in GST are:

  • Sole Proprietorship/ Individual
  • Private Limited Company (Pvt. Ltd.)/Public Company (Limited Company)/One Person Company (OPC)
  • Normal Partnerships
  • Limited Liability Partnerships (LLP)

How earlyGST can help you?

If you want to register under GST and are facing difficulty, get in touch with our tax experts at earlyGST by H&R Block, who will help you with GST Registration and GST Compliance.

GST Registration Service by earlyGST

How to Register for GST?

How to register for GST online

The process of registering your business under GST is explained in the steps below

  • To register under GST, click on the Govt. GST Portal
  • Click on Service tab on the Menu
  • You will have four options: Registration, Payments, User Services and Refunds
  • Click on Registration and then on New Registration
  • You will be directed to Part – A of the form to fill in all the basic details like is the person a taxpayer, GST Practitioner, Tax Deductor, etc., the State, District, Legal Name of Tax Deductor (According to PAN), PAN.
  • Enter the Email ID and Mobile No. on which OTP could be sent.
  • A One Time Password (OTP) would be sent to verify by the GST Portal.
  • Based on the business you will have to upload few documents.
  • After the Documents are submitted, the Application Reference Number (ARN) is generated and is sent to you via Email and SMS on the registered mobile number.
  • GST Officer will verify and either approve the application or would request to provide more document or details till the authority have all the information to approve.

Compliance after Registration

There are many compliances in GST, for which, if not complied properly, high penalties can be charged.

List of three basic compliance’s is listed as below:

Details of Invoice: The details of every invoice are required to be furnished in the GST returns

3 Returns: There are 3 monthly returns to be filed by invoices (GSTR- 1, 2 and 3)

Annual Return: There is also an annual return to be filed (GSTR- 9)

Penalties for not Registering under GST

Not registering under GST is an offence under Section 122. The Act has listed down 21 offences in section 122, apart from the penalty that is prescribed under section 10 for availing compounding by a taxable person who is ineligible for it.

[ Read: Penalties under GST Act ]

Frequently Asked Questions

  • When will I receive GSTIN certificate and how?
    After the registration request is made, the GSTIN certificate will be received within 8 -10 working days, and it will be received online. And the certificate will be made available on GST Portal.
  • Is PAN mandatory for registering under GST?
    Yes, PAN is mandatory for the resident of India.
  • What is the validity of GST certificate?
    The validity of GST certificate is forever. It is just a one-time certificate.
  • Who is a primary authorised signatory?
    The primary authorised signatory is the person who is primarily responsible for performing an action on the GST System Portal on behalf of the taxpayer.
  • Is amendment in GST Registration possible?
    In case of the amendment in both the core & non-core fields, the application is required to be made within 15 days of the change. However, in case of the amendment in non-core fields, the registration certificate gets automatically updated on the GST portal. Whereas, in case of core fields, the Proper officer will investigate the details and may require additional details & documents if he feels necessary before updating the details on the portal.
  • What is the Aggregate Turnover Limit for GST Registration?
    A person whose aggregate turnover* from business in a financial year exceeds Rs 20 lakhs are bound to register under GST. For the North-Eastern and hilly states (Assam, Arunachal Pradesh, Jammu and Kashmir, Himachal Pradesh, and many more) it is set at Rs 10 lakhs because they are considered as special category states.
    Also, a person whose aggregate turnover for business in preceding financial year is less than 1 crore can avail composition scheme where the returns are to be filed quarterly for the year. For the North-Eastern and hilly states (Assam, Arunachal Pradesh, Jammu and Kashmir, Himachal Pradesh, and many more) it is set at Rs 75 lakhs because they are considered as special category states.
    Aggregate turnover shall include all supplies made by the taxable person, whether on his account or made on behalf of all his principals.
    Aggregate turnover does not include the value of inward supplies on which tax is levied on a reverse charge basis. The value of goods after completion of job work is not included in the turnover of the job-worker. It will be treated as a supply of goods by the principal and will accordingly be included in the turnover of the Principal.

*Aggregate turnover includes all the kind of combinations of taxable and non- taxable supplies, exempt supplies, exports of goods or services.

[ What Next: Download your GST Certificate ]

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CA Ankita Mathur
CA Ankita Mathur
Ankita, a Big 4 alumna, is a tax expert at H&R Block (India) with vast experience in managing GST-related business services. An avid traveller, Ankita is a regular contributor to the CAclubindia and loves helping people understand about GST and helping companies be GST compliant.